Cost basis update
Visit our Cost
basis page to learn about updated requirements.
Sources of income
Important state tax
information — View the percentage of interest income earned on municipal obligations, on a
state-by-state basis, for Delaware Funds® by Macquarie
Closed-End Municipal Income Funds.
For the calendar year 2019, income dividends received from investments in the Delaware Funds by Macquarie
Closed-End Municipal Income Funds were generally exempt from federal income tax. However, these dividends may or
may not be exempt from state or local taxes. Please contact your tax advisor for details.
that derived income from US government obligations — In most states, income from US
Treasury securities and other US government obligations is exempt from state income taxes, subject in some
states to minimum investment or reporting requirements that must be met by a fund. Please contact your tax
advisor for details. View the list of
Delaware Funds by Macquarie closed-end funds that derived a percentage of ordinary dividends from US government
Alternative minimum tax
A percentage of the income paid to shareholders of the Delaware Funds by Macquarie Closed-End Municipal Income
Funds may be subject to the alternative
minimum tax (AMT), which applies to some investors. Your tax advisor can provide more
information on the AMT and whether this tax applies to you.
Foreign tax – for shareholders of international funds
Shareholders of certain international funds may be able to reduce their 2019 income taxes in connection with foreign income
tax paid by those
View IRS Forms 8937 for funds that reported organizational actions affecting the basis of fund shares.
Macquarie Global Infrastructure Total Return Fund tax classification
Access tax information regarding Macquarie Global Infrastructure Total Return Fund’s dividend distributions.
Frequently asked questions
While preparing your taxes you may have a number of questions. Delaware Funds by Macquarie provides answers to
some frequently asked
regarding distributions, including dividends and capital gains distributions.