First Trust Advisors L.P 120 East Liberty Drive, Suite 400 Wheaton, IL 60187 1-800-621-1675 Fund Name (Ticker Symbol) Ordinary Qualified Corporate Dividend Received Deduction Long-Term Capital Gain Distribution Nontaxable Distributions Foreign Tax Paid Foreign Source Exempt Exempt Subject to AMT See Explanation Below (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) First Trust Exchange-Traded AlphaDEX Fund II First Trust Emerging Markets AlphaDEX Fund (FEM) $0.804500 68.46% --- --- --- $0.093173 100.00% --- --- --- First Trust China AlphaDEX Fund (FCA) $0.731800 82.42% --- --- --- $0.065748 100.00% --- --- --- First Trust Developed Markets Ex-US AlphaDEX Fund (FDT) from U.S. Government Securities $1.006131 78.00% --- --- $0.039669 $0.103943 100.00% --- --- --- First Trust Europe AlphaDEX Fund (FEP) $0.810700 100.00% --- --- --- $0.087188 100.00% --- --- --- First Trust Asia Pacific Ex-Japan AlphaDEX Fund (FPA) $0.697117 29.55% --- --- $0.067783 $0.037919 100.00% --- --- --- First Trust Brazil AlphaDEX Fund (FBZ) $0.650100 0.00% --- $1.058300 --- $0.040105 100.00% --- --- --- First Trust Japan AlphaDEX Fund (FJP) $0.741100 100.00% --- --- --- $0.120252 100.00% --- --- --- First Trust Latin America AlphaDEX Fund (FLN) $0.508344 21.14% --- --- $0.051056 $0.071233 100.00% --- --- --- First Trust South Korea AlphaDEX Fund (FKO) $0.428135 100.00% --- --- $0.269465 $0.054259 100.00% --- --- --- First Trust Germany AlphaDEX Fund (FGM) $0.821400 100.00% --- --- --- $0.151685 100.00% --- --- --- First Trust Canada AlphaDEX Fund (FCAN) $0.334000 100.00% --- --- --- $0.073707 100.00% --- --- --- First Trust Australia AlphaDEX Fund (FAUS) $0.999400 90.06% --- --- --- $0.037098 100.00% --- --- --- First Trust United Kingdom AlphaDEX Fund (FKU) $1.639600 100.00% --- --- --- $0.003874 100.00% --- --- --- First Trust India NIFTY 50 Equal Weight ETF (NFTY) fromerly First Trust Taiwan AlphaDEX Fund $0.000000 0.00% --- --- --- --- --- --- --- --- First Trust Hong Kong AlphaDEX Fund (FHK) $0.988500 0.00% --- --- --- --- --- --- --- --- First Trust Switzerland AlphaDEX Fund (FSZ) $0.840012 100.00% --- --- $0.162188 $0.128561 100.00% --- --- --- First Trust Developed Markets ex-us Small Cap AlphaDEX Fund (FDTS) First Trust Emerging Markets Small Cap AlphaDEX Fund (FEMS) 2018 Tax Information Below is a per share table that provides the amounts distributed from each First Trust exchange-traded fund for federal income tax purposes in 2018. Each of the following exchange-traded funds has qualified as a regulated investment company as defined under the Internal Revenue Code. This letter is not to be used as a substitute for your Form 1099-DIV. $0.623335 100.00% --- --- $0.030265 $0.086032 100.00% --- --- --- $1.479500 50.55% --- $0.028500 --- $0.162902 100.00% --- --- --- First Trust Eurozone AlphaDEX Fund (FEUZ) $0.840500 89.54% --- --- --- $0.127813 100.00% --- --- ---
Fund Name (Ticker Symbol) Ordinary Qualified Corporate Dividend Received Deduction Long-Term Capital Gain Distribution Nontaxable Distributions Foreign Tax Paid Foreign Source Exempt Exempt Subject to AMT See Explanation Below (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) First Trust Exchange-Traded Fund III First Trust Preferred Securities and ETF (FPE) $1.101998 61.84% 26.48% --- $0.000302 --- --- --- --- --- First Trust Managed Municipal ETF (FMB)** $0.000000 --- --- --- --- --- --- $1.355000 7.35% --- First Trust Long/Short Equity ETF (FTLS) $0.322600 100.00% 100.00% --- --- --- --- --- --- --- from U.S. Government Securities First Trust Emerging Markets Local Currency Bond ETF (FEMB) $0.614572 --- --- --- $1.553528 --- --- --- --- --- First Trust RiverFront Dynamic Asia Pacific ETF (RFAP) $1.176300 89.31% 0.00% --- --- $0.113586 100.00% --- --- --- First Trust RiverFront Dynamic Developed International ETF (RFDI) First Trust RiverFront Dynamic Emerging Markets ETF (RFEM) $1.328766 100.00% 0.00% $0.000034 --- $0.189915 100.00% --- --- --- $1.239749 88.91% 0.00% --- $0.086451 $0.206606 100.00% --- --- --- First Trust RiverFront Dynamic Europe ETF (RFEU) $1.493400 100.00% 0.00% --- --- $0.249452 100.00% --- --- --- First Trust Horizon Managed Volatility Domestic ETF (HUSV) First Trust Horizon Managed Volatility Developed International ETF (HDMV) First Trust California Municipal High ETF (FCAL)** $0.327900 100.00% 100.00% --- --- --- --- --- --- --- $0.889300 78.03% 0.00% --- --- $0.080836 100.00% --- --- --- $0.000000 --- --- --- --- --- --- $1.500000 5.56% --- First Trust Municipal High ETF (FMHI)** $0.000000 --- --- --- --- --- --- $1.727500 3.64% --- First Trust Short Duration Managed Municipal ETF (FSMB)** $0.000000 --- --- --- --- --- --- $0.038800 13.71% --- First Trust Ultra Short Duration Municipal ETF (FUMB)** $0.000000 --- --- --- --- --- --- $0.031000 18.93% --- First Trust Institutional Preferred Securities and ETF (FPEI) First Trust Exchange-Traded Fund IV First Trust SSI Strategic Convertible Securities ETF (FCVT) First Trust Heitman Global Prime Real Estate ETF (PRME) First Trust Exchange-Traded Fund V First Trust Morningstar Managed Futures Strategy Fund (FMF) $1.060600 64.45% 19.90% --- --- --- --- --- --- --- $0.506600 45.00% 43.60% $0.001200 --- --- --- --- --- --- $0.597800 7.24% 0.00% --- --- --- --- --- --- --- $0.647454 --- --- --- $0.063646 --- --- --- --- 100.00%
Fund Name (Ticker Symbol) Ordinary Qualified Corporate Dividend Received Deduction Long-Term Capital Gain Distribution Nontaxable Distributions Foreign Tax Paid Foreign Source Exempt Exempt Subject to AMT See Explanation Below (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) First Trust Exchange-Traded Fund VI First Trust Dorsey Wright DALI 1 ETF (DALI) $0.028600 100.00% 100.00% --- --- --- --- --- --- --- Multi-Asset Diversified Index Fund (MDIV) $0.701297 45.03% 41.13% --- $0.436903 --- --- --- --- --- First Trust NASDAQ Technology Dividend Index Fund (TDIV) First Trust S&P International Dividend Aristocrats ETF (FID) formerly International Multi-Asset Diversified Index Fund from U.S. Government Securities $0.983400 100.00% 83.60% --- --- --- --- --- --- --- $0.863400 70.89% 0.00% --- --- $0.084906 100.00% --- --- --- First Trust BuyWrite ETF (FTHI) $0.960000 31.14% 100.00% --- --- --- --- --- --- --- First Trust Hedged BuyWrite ETF (FTLB) $0.660000 44.40% 100.00% --- --- --- --- --- --- --- First Trust Rising Dividend Achievers ETF (RDVY) $0.445500 100.00% 100.00% --- --- --- --- --- --- --- First Trust Dorsey Wright Focus 5 ETF (FV) $0.048100 100.00% 100.00% --- --- --- --- --- --- --- First Trust RBA American Industrial Renaissance ETF (AIRR) First Trust Dorsey Wright Momentum & Dividend ETF (DDIV) formerly First Trust RBA Quality ETF First Trust Dorsey Wright International Focus 5 ETF (IFV) First Trust Dorsey Wright Dynamic Focus 5 ETF (FVC) First Trust SMID Cap Rising Dividend Achievers ETF (SDVY) First Trust Indxx Innovative Transaction & Process ETF (LEGR) First Trust Nasdaq Artificial Intelligence and Robotics ETF (ROBT) First Trust Dorsey Wright Momentum & Value ETF (DVLU) First Trust Dorsey Wright Momentum & Low Volatility ETF (DVOL) $0.093500 100.00% 100.00% --- --- --- --- --- --- --- $0.677000 100.00% 93.72% --- --- --- --- --- --- --- $0.323700 68.03% 0.00% --- --- $0.039249 100.00% --- --- --- $0.056200 100.00% 100.00% --- --- --- --- --- --- --- $0.275700 100.00% 100.00% --- --- --- --- --- --- --- $0.332200 82.95% 24.45% --- --- $0.040815 68.61% --- --- --- $0.112800 100.00% 31.30% --- --- --- --- --- --- --- $0.087000 100.00% 100.00% --- --- --- --- --- --- --- $0.069700 100.00% 100.00% --- --- --- --- --- --- --- First Trust Nasdaq Bank ETF (FTXO) $0.782300 100.00% 100.00% --- --- --- --- --- --- --- First Trust Nasdaq Food & Beverage ETF (FTXG) $0.247500 100.00% 100.00% --- --- --- --- --- --- --- First Trust Nasdaq Oil & Gas ETF (FTXN) $0.318600 100.00% 100.00% --- $0.034900 --- --- --- --- --- First Trust Nasdaq Pharmaceuticals ETF (FTXH) $0.175300 100.00% 100.00% --- --- --- --- --- --- --- First Trust Nasdaq Retail ETF (FTXD) $0.185500 100.00% 100.00% --- --- --- --- --- --- --- First Trust Nasdaq Semiconductor ETF (FTXL) $0.181700 100.00% 100.00% --- --- --- --- --- --- --- First Trust Nasdaq Transportation ETF (FTXR) $0.376500 100.00% 100.00% --- --- --- --- --- --- --- Developed International Equity Select ETF (RNDM) $1.031800 100.00% 0.00% --- --- $0.038327 100.00% --- --- ---
Emerging Markets Equity Select ETF (RNEM) $1.368900 53.18% 0.00% --- --- $0.144448 100.00% --- --- --- Large Cap US Equity Select ETF (RNLC) $0.366200 100.00% 100.00% --- --- --- --- --- --- --- Mid Cap US Equity Select ETF (RNMC) $0.312200 100.00% 100.00% --- --- --- --- --- --- --- Small Cap US Equity Select ETF (RNSC) $0.396300 100.00% 100.00% --- --- --- --- --- --- --- US Equity Dividend Select ETF (RNDV) $0.794800 88.47% 78.68% --- --- --- --- --- --- --- Fund Name (Ticker Symbol) Ordinary Qualified Corporate Dividend Received Deduction Long-Term Capital Gain Distribution Nontaxable Distributions Foreign Tax Paid Foreign Source Exempt Exempt Subject to AMT from U.S. Government Securities See Explanation Below (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) First Trust Exchange-Traded Fund VII First Trust Alternative Absolute Return Strategy ETF (FAAR) $0.109813 --- --- --- $0.042687 --- --- --- --- 100.00% First Trust Global Tactical Commodity Strategy Fund (FTGC) $0.115797 --- --- --- $0.028103 --- --- --- --- 100.00% (1) Ordinary This is the total per share amount of ordinary income dividends and short-term capital gain distributions (if applicable) included in the amount reported in Box 1a under the title Total ordinary dividends - on Form 1099-DIV. This per share amount does not include foreign tax paid, which is also included in Box 1a on Form 1099-DIV. (2) Qualified Dividend This is the percentage of ordinary income dividends reported in Box 1a on Form 1099-DIV that is reported in Box 1b under the title Qualified dividends on Form 1099-DIV. This is the amount that may be eligible to be taxed as qualified dividend income at the applicable reduced capital gain tax rates in accordance with Internal Revenue Code Section 1(h)11. See Form 1040 instructions for how to determine this amount. (3) Corporate Dividend Received Deduction This is the percentage of the ordinary income dividends reported in Box 1a on Form 1099-DIV that is eligible for the 50% dividends received deduction allowed by certain corporations under Internal Revenue Code Section 243. The deduction rate change from 70% to 50% is applicable for tax years beginning after December 31, 2017. (4) Long-term Capital Gain Distribution This is the per share amount of the total long-term capital gain distributions reported in Box 2a under the title Total capital gain distr. - on Form 1099-DIV. This amount should be reported as long-term capital gain no matter how long your shares have been held. (5) Nontaxable Distributions This is the per share amount of the nontaxable, or sometimes called return of capital, distributions reported in Box 3 under the title Nondividend distributions on Form 1099-DIV. This amount should not be reported as taxable income on your current tax return. Rather, it should be treated as a reduction in the original cost basis of your investment in the respective exchange-traded fund. Although, once your basis is reduced to zero, excess nontaxable distributions are reported as capital gain. (6) Foreign Tax Paid This is the per share amount of the foreign taxes paid by the fund reported in Box 7 under the title Foreign tax paid on Form 1099-DIV. You may be able to claim this amount as an itemized deduction or you may be able to obtain a foreign tax credit. The total of this amount and the amount of ordinary income dividends (item (1) above) equals the amount reported in Box 1a on Form 1099-DIV. (7) Foreign Source This is the percent of the amount reported in Box 1a that comes from interest and/or dividends that are generated by activity outside of the U.S. This information may be needed to the extent you claim a foreign tax credit on your federal tax return. (8) Exempt This is the total per share amount of Exempt included in the amount reported in Box 11 under the title Exempt- dividends - on Form 1099-DIV. Exempt interest dividends are dividends that are not subject to federal income tax but must be reported on your federal income tax return. (9) Exempt Subject to AMT This shows the percentage of exempt-interest dividends subject to the alternative minimum tax. This amount is included in Box 11 on Form 1099-DIV. See the instructions for Form 6251. (10) of from U.S. Government Securities This is the percent of the amount reported in Box 1a that comes from interest on U.S. government securities, which may not be subject to state taxation. ** For shareholders who received distributions in 2018 from First Trust Managed Municipal ETF (FMB), First Trust Municipal High ETF (FMHI), First Trust California Municipal High ETF (FCAL), First Trust Short Duration Managed Municipal ETF (FSMB), or First Trust Ultra Short Duration Municipal ETF (FUMB), please see the attached income by State table for determining your individual state filing requirements. General Note: Capital gains and losses, which occur when you sell or exchange your fund shares, must be reported to the IRS. Individual shareholders should use Form 1040, Schedule D to report sales of shares. IRS Publication 550 contains additional information which you may find helpful in complying with the IRS reporting requirements, including the net investment income tax (NIIT) of 3.8%. The information above is provided to assist you in preparing your federal and state tax returns. Please consult your tax advisor regarding your individual tax situation. FTF-TX2019
First Trust Advisors L.P 120 East Liberty Drive, Suite 400 Wheaton, IL 60187 1-800-621-1675 2018 Tax- State Information The 2018 income dividends you received from First Trust Municipal High ETF (FMHI) are subject to special state income tax considerations, and may be exempt from state income tax. To determine the amount of income exempt from state income tax, examine the table below and its percentage value for your state of residence. For investors subject to the alternative minimum tax, a portion of fund dividends may be taxable. Distribution of capital gains and ordinary income, if any, are generally taxable. The following table lists the percentage of your 2018 income dividends that may qualify for exemption in your state. This letter is not to be used as a substitute for your Form 1099-DIV. First Trust Municipal High ETF (FMHI) 3.64% Alabama AL 0.00% Indiana IN 4.69% Alaska AK 0.00% Iowa IA 0.07% Arizona AZ 5.16% Kansas KS 1.43% Arkansas AR 0.00% Kentucky KY 0.00% California CA 3.86% Louisiana LA 0.09% Colorado CO 6.21% Maine ME 0.00% Connecticut CT 2.98% Maryland MD 0.01% Delaware DE 0.24% Massachusetts MA 2.37% District of Columbia DC 0.00% Michigan MI 0.31% Florida FL 7.10% Minnesota MN 4.03% Georgia GA 0.28% Mississippi MS 0.00% Guam GU 0.00% Missouri MO 0.03% Hawaii HI 0.15% Montana MT 0.00% Idaho ID 2.97% Nebraska NE 0.00% Illinois IL 10.68% Nevada NV 1.25%
New Hampshire NH 0.09% South Carolina SC 2.41% New Jersey NJ 5.01% South Dakota SD 0.00% New Mexico NM 0.00% Tennessee TN 3.21% New York NY 2.01% Texas TX 9.13% North Carolina NC 0.73% Utah UT 1.40% North Dakota ND 0.00% Vermont VT 0.00% Ohio OH 5.06% Virgin Islands VI 0.00% Oklahoma OK 0.91% Virginia VA 0.00% Oregon OR 1.51% Washington WA 3.04% Pennsylvania PA 5.74% West Virginia WV 0.00% Puerto Rico PR 0.66% Wisconsin WI 5.18% Rhode Island RI 0.00% Wyoming WY 0.00% (1) Tax- by state You can determine the amount of tax-exempt income dividends earned from investments in your state by multiplying the tax-exempt income dividends you received during the year (located on Form 1099-DIV, Box 11), by the percentage shown next to the appropriate state. (2) This shows the percentage of tax-exempt income dividends subject to alternative minimum tax. This amount is included in Box 11 on Form 1099-DIV. See the instructions for Form 6251. FTF-TX2018
First Trust Advisors L.P 120 East Liberty Drive, Suite 400 Wheaton, IL 60187 1-800-621-1675 2018 Tax- State Information The 2018 income dividends you received from First Trust Managed Municipal ETF (FMB) are subject to special state income tax considerations, and may be exempt from state income tax. To determine the amount of income exempt from state income tax, examine the table below and its percentage value for your state of residence. For investors subject to the alternative minimum tax, a portion of fund dividends may be taxable. Distribution of capital gains and ordinary income, if any, are generally taxable. The following table lists the percentage of your 2018 income dividends that may qualify for exemption in your state. This letter is not to be used as a substitute for your Form 1099-DIV. First Trust Managed Municipal ETF (FMB) 7.35% Alabama AL 0.38% Indiana IN 1.57% Alaska AK 0.02% Iowa IA 0.96% Arizona AZ 2.08% Kansas KS 1.61% Arkansas AR 0.00% Kentucky KY 1.01% California CA 8.40% Louisiana LA 1.31% Colorado CO 6.03% Maine ME 0.00% Connecticut CT 1.31% Maryland MD 3.42% Delaware DE 0.10% Massachusetts MA 1.05% District of Columbia DC 0.82% Michigan MI 2.18% Florida FL 8.30% Minnesota MN 2.39% Georgia GA 2.05% Mississippi MS 0.20% Guam GU 0.14% Missouri MO 1.82% Hawaii HI 0.37% Montana MT 0.32% Idaho ID 0.73% Nebraska NE 0.75% Illinois IL 4.57% Nevada NV 0.82%
New Hampshire NH 0.00% South Carolina SC 0.62% New Jersey NJ 1.53% South Dakota SD 0.34% New Mexico NM 0.14% Tennessee TN 1.19% New York NY 3.20% Texas TX 10.89% North Carolina NC 1.44% Utah UT 0.70% North Dakota ND 0.51% Vermont VT 0.81% Ohio OH 2.57% Virgin Islands VI 0.00% Oklahoma OK 1.29% Virginia VA 1.53% Oregon OR 2.59% Washington WA 3.24% Pennsylvania PA 7.82% West Virginia WV 0.00% Puerto Rico PR 0.00% Wisconsin WI 4.26% Rhode Island RI 0.55% Wyoming WY 0.07% (1) Tax- by state You can determine the amount of tax-exempt income dividends earned from investments in your state by multiplying the tax-exempt income dividends you received during the year (located on Form 1099-DIV, Box 11), by the percentage shown next to the appropriate state. (2) This shows the percentage of tax-exempt income dividends subject to alternative minimum tax. This amount is included in Box 11 on Form 1099-DIV. See the instructions for Form 6251. FTF-TX2018
First Trust Advisors L.P 120 East Liberty Drive, Suite 400 Wheaton, IL 60187 1-800-621-1675 2018 Tax- State Information The 2018 income dividends you received from First Trust California Municipal High ETF (FCAL) are subject to special state income tax considerations, and may be exempt from state income tax. To determine the amount of income exempt from state income tax, examine the table below and its percentage value for your state of residence. For investors subject to the alternative minimum tax, a portion of fund dividends may be taxable. Distribution of capital gains and ordinary income, if any, are generally taxable. The following table lists the percentage of your 2018 income dividends that may qualify for exemption in your state This letter is not to be used as a substitute for your Form 1099-DIV. First Trust California Municipal High ETF (FCAL) 5.56% Alabama AL 0.00% Indiana IN 0.00% Alaska AK 0.00% Iowa IA 0.00% Arizona AZ 0.05% Kansas KS 0.76% Arkansas AR 0.00% Kentucky KY 0.00% California CA 87.37% Louisiana LA 0.00% Colorado CO 0.37% Maine ME 0.00% Connecticut CT 0.00% Maryland MD 0.01% Delaware DE 0.00% Massachusetts MA 0.00% District of Columbia DC 0.00% Michigan MI 0.00% Florida FL 0.00% Minnesota MN 0.00% Georgia GA 1.76% Mississippi MS 0.00% Guam GU 1.79% Missouri MO 0.00% Hawaii HI 0.00% Montana MT 0.00% Idaho ID 0.00% Nebraska NE 0.00% Illinois IL 2.75% Nevada NV 0.16%
New Hampshire NH 0.00% South Carolina SC 0.00% New Jersey NJ 0.00% South Dakota SD 0.00% New Mexico NM 0.00% Tennessee TN 0.00% New York NY 0.00% Texas TX 0.01% North Carolina NC 0.00% Utah UT 0.00% North Dakota ND 1.59% Vermont VT 0.00% Ohio OH 0.94% Virgin Islands VI 0.00% Oklahoma OK 0.00% Virginia VA 0.00% Oregon OR 0.70% Washington WA 0.00% Pennsylvania PA 0.00% West Virginia WV 0.00% Puerto Rico PR 0.83% Wisconsin WI 0.91% Rhode Island RI 0.00% Wyoming WY 0.00% (1) Tax- by state You can determine the amount of tax-exempt income dividends earned from investments in your state by multiplying the tax-exempt income dividends you received during the year (located on Form 1099-DIV, Box 11), by the percentage shown next to the appropriate state. (2) This shows the percentage of tax-exempt income dividends subject to alternative minimum tax. This amount is included in Box 11 on Form 1099-DIV. See the instructions for Form 6251. FTF-TX2018
First Trust Advisors L.P 120 East Liberty Drive, Suite 400 Wheaton, IL 60187 1-800-621-1675 2018 Tax- State Information The 2018 income dividends you received from First Trust Short Duration Managed Municipal ETF (FSMB) are subject to special state income tax considerations, and may be exempt from state income tax. To determine the amount of income exempt from state income tax, examine the table below and its percentage value for your state of residence. For investors subject to the alternative minimum tax, a portion of fund dividends may be taxable. Distribution of capital gains and ordinary income, if any, are generally taxable. The following table lists the percentage of your 2018 income dividends that may qualify for exemption in your state. This letter is not to be used as a substitute for your Form 1099-DIV. First Trust Short Duration Managed Municipal ETF (FSMB) 13.71% Alabama AL 0.00% Indiana IN 5.48% Alaska AK 0.00% Iowa IA 0.00% Arizona AZ 0.48% Kansas KS 0.00% Arkansas AR 0.00% Kentucky KY 4.21% California CA 2.76% Louisiana LA 3.07% Colorado CO 1.28% Maine ME 0.00% Connecticut CT 1.87% Maryland MD 0.00% Delaware DE 0.00% Massachusetts MA 3.84% District of Columbia DC 0.00% Michigan MI 1.56% Florida FL 5.53% Minnesota MN 2.72% Georgia GA 0.42% Mississippi MS 0.00% Guam GU 0.00% Missouri MO 0.00% Hawaii HI 3.32% Montana MT 0.82% Idaho ID 0.00% Nebraska NE 2.72% Illinois IL 8.19% Nevada NV 0.00%
New Hampshire NH 0.84% South Carolina SC 0.00% New Jersey NJ 5.39% South Dakota SD 0.00% New Mexico NM 0.00% Tennessee TN 5.74% New York NY 3.85% Texas TX 14.85% North Carolina NC 0.00% Utah UT 0.00% North Dakota ND 3.00% Vermont VT 0.47% Ohio OH 3.28% Virgin Islands VI 0.00% Oklahoma OK 2.49% Virginia VA 1.26% Oregon OR 0.00% Washington WA 1.65% Pennsylvania PA 6.66% West Virginia WV 0.00% Puerto Rico PR 0.00% Wisconsin WI 2.25% Rhode Island RI 0.00% Wyoming WY 0.00% (1) Tax- by state You can determine the amount of tax-exempt income dividends earned from investments in your state by multiplying the tax-exempt income dividends you received during the year (located on Form 1099-DIV, Box 11), by the percentage shown next to the appropriate state. (2) This shows the percentage of tax-exempt income dividends subject to alternative minimum tax. This amount is included in Box 11 on Form 1099-DIV. See the instructions for Form 6251. FTF-TX2018
First Trust Advisors L.P 120 East Liberty Drive, Suite 400 Wheaton, IL 60187 1-800-621-1675 2018 Tax- State Information The 2018 income dividends you received from First Trust Ultra Short Duration Municipal ETF (FUMB) are subject to special state income tax considerations, and may be exempt from state income tax. To determine the amount of income exempt from state income tax, examine the table below and its percentage value for your state of residence. For investors subject to the alternative minimum tax, a portion of fund dividends may be taxable. Distribution of capital gains and ordinary income, if any, are generally taxable. The following table lists the percentage of your 2018 income dividends that may qualify for exemption in your state. This letter is not to be used as a substitute for your Form 1099-DIV. First Trust Ultra Short Duration Municipal ETF (FUMB) 18.93% Alabama AL 0.19% Indiana IN 7.20% Alaska AK 0.00% Iowa IA 0.00% Arizona AZ 0.56% Kansas KS 0.00% Arkansas AR 0.00% Kentucky KY 2.15% California CA 1.99% Louisiana LA 4.54% Colorado CO 1.36% Maine ME 0.00% Connecticut CT 1.38% Maryland MD 0.00% Delaware DE 0.00% Massachusetts MA 4.53% District of Columbia DC 0.00% Michigan MI 1.81% Florida FL 7.95% Minnesota MN 0.67% Georgia GA 0.95% Mississippi MS 3.47% Guam GU 0.00% Missouri MO 0.00% Hawaii HI 0.00% Montana MT 0.00% Idaho ID 0.00% Nebraska NE 0.98% Illinois IL 9.83% Nevada NV 1.32%
New Hampshire NH 3.07% South Carolina SC 0.00% New Jersey NJ 3.63% South Dakota SD 0.00% New Mexico NM 0.00% Tennessee TN 0.40% New York NY 11.64% Texas TX 10.75% North Carolina NC 0.00% Utah UT 0.00% North Dakota ND 3.04% Vermont VT 0.43% Ohio OH 0.79% Virgin Islands VI 0.00% Oklahoma OK 0.00% Virginia VA 2.15% Oregon OR 0.00% Washington WA 0.00% Pennsylvania PA 10.62% West Virginia WV 0.00% Puerto Rico PR 0.00% Wisconsin WI 2.60% Rhode Island RI 0.00% Wyoming WY 0.00% (1) Tax- by state You can determine the amount of tax-exempt income dividends earned from investments in your state by multiplying the tax-exempt income dividends you received during the year (located on Form 1099-DIV, Box 11), by the percentage shown next to the appropriate state. (2) This shows the percentage of tax-exempt income dividends subject to alternative minimum tax. This amount is included in Box 11 on Form 1099-DIV. See the instructions for Form 6251. FTF-TX2018