2019 INCOME EARNED BY STATE INFORMATION

2019 INCOME EARNED BY STATE INFORMATION

This information is being provided to assist in your 2019 tax preparations.

If you own shares of a Columbia municipal bond fund, or Columbia U.S. Social Bond Fund, this information will help you calculate the amount of income that is reportable to your state and local tax authorities. This information will also help you if you are subject to the alternative minimum tax (AMT). In many instances, interest from municipal bonds is taxexempt only in the state from which the bonds were issued, but not in other states. Interest from obligations issued by Guam, Puerto Rico and the U.S. Virgin Islands is also tax-exempt in most states. Therefore, you may not have to pay state or local taxes on the interest income from municipal bonds issued by your state of residence or U.S. territories. Corporate shareholders may be subject to different state income tax requirements, and all shareholders should consult their tax advisors regarding specific state tax treatments of the excludible percentage of tax-exempt dividends.

How to use this table

Municipal bond income earned by state The following table shows the earnings from each state's municipal bonds as a percentage of the total tax-exempt distributions paid by the fund. The states and U.S. territories are listed in alphabetical order. If your state does not have a percentage listed, the entire amount in Box 11 (Exempt-interest dividends) of your 2019 Form 1099-DIV may be reportable. Some states allow you to claim only a certain percentage of exempt-interest dividends as tax-exempt. That percentage is tied to the fund's investment in that particular state. In such a state, multiply that state's percentage (shown in the following table) by the amount shown in Box 11 of Form 1099-DIV. Do the same with the figures shown for Guam, Puerto Rico and the Virgin Islands, as appropriate. The total of all the calculations is the amount that may be excluded from that state's state and local taxes. Funds marked with an asterisk (*) indicate that the funds in the following table did not meet the minimum investment threshold requirements when applicable for the state(s) marked. Since special limitations may apply in certain states, please consult your tax advisor or your state tax authority for advice on reporting exempt-interest dividends income on your federal and state tax returns. Columbia Threadneedle Investments does not provide tax or legal advice. Please consult a tax advisor or tax attorney for specific tax or legal advice. Alternative Minimum Tax (AMT) The AMT is a separate tax calculation that modifies a taxpayer's deductions, exemptions, losses and credits otherwise allowable in computing a taxpayer's regular tax liability to calculate the AMT. For federal tax purposes, the interest earned from certain private activity bonds is exempt from taxes under the regular tax system; however, it is not exempt under the AMT system. The total dollar amount, if any, of a fund's exempt-interest distributions received by a shareholder that came from private activity bond interest and which may be subject to the AMT, is reported in Box 12 of Form 1099-DIV. For your convenience, we have also included in the following table the percentage of total tax-exempt distributions paid by each municipal bond fund and Columbia U.S. Social Bond Fund in 2018 that may be subject to the AMT. You should consult with your tax advisor or use IRS Form 6251, Alternative Minimum Tax ? Individuals to determine if you are subject to the AMT.

?2020 Columbia Management Investment Advisers, LLC. All rights reserved. 225 Franklin Street, Boston MA 02110-2804 us 2820884 (01/20)

2019 INCOME EARNED BY STATE INFORMATION

State/territory Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Guam Hawaii Idaho Illinois** Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas U.S. Virgin Islands Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Other tax-exempt Total AMT State specific1

Columbia California Intermediate Municipal

Bond Fund 0.00% 0.00% 0.00% 0.00%

98.78% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.03% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.14% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.14% 0.00% 0.00% 0.00% 0.00% 0.06% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.85%

100.00%

0.66% 98.78%

Columbia Connecticut Intermediate Municipal

Bond Fund 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

97.40% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.18%* 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.42% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.21% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.79%

100.00%

0.36% 98.61%

Columbia Georgia Intermediate Municipal

Bond Fund 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

98.35% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.20% 0.00% 0.00% 0.02% 0.00% 0.00% 0.00% 0.00% 0.00% 0.23% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.20%

100.00%

0.00% 98.35%

Columbia High Yield Municipal Fund 0.00% 0.00% 1.69% 0.00% 8.49%* 3.33% 1.33% 0.05% 0.40% 10.78% 3.92% 0.00% 0.59% 0.88% 11.89% 0.45% 1.18% 1.85% 0.28% 1.82% 0.00% 0.45% 2.53% 2.79% 2.06%* 0.39% 3.31% 0.30% 0.73% 1.56% 0.51% 0.00% 0.28% 2.69% 1.06% 0.42% 3.15% 0.01% 1.26% 5.13% 0.31% 0.45% 1.09% 0.00% 0.75% 10.31% 0.03% 0.23% 0.00% 2.90% 4.31% 0.00% 1.59% 0.00% 0.47% 100.00%

13.47% N/A

Columbia Intermediate Municipal Bond Fund

0.00% 0.00% 0.74% 0.00% 19.79%* 2.89% 0.60% 0.00% 3.71% 6.63% 1.51% 0.00% 0.00% 0.44% 11.37% 1.01% 0.47% 0.00% 0.33% 1.07% 0.00% 1.12% 3.40% 1.87% 1.10%* 0.27% 1.77% 0.00% 0.87% 0.89% 0.36% 2.74% 0.36% 4.99% 1.43% 0.00% 1.59% 0.14% 0.47% 5.26% 0.00% 0.36% 3.07% 0.34% 0.09% 13.55% 0.00% 0.15% 0.92% 0.23% 1.04% 0.37% 0.65% 0.00% 0.04% 100.00%

0.61% N/A

1For single state municipal bond funds, the state specific percentage shown includes the income earned from that state, as well as any income earned from U.S. territories.

*California and Minnesota have investment threshold requirements in order for funds to pass through exempt income from state obligations. The state holdings of the fund designated above with the asterisk (*) did not meet the minimum investment requirements.

**Interest on municipal obligations is generally subject to Illinois income tax. Interest on municipal obligations held indirectly through a mutual fund is subject to Illinois income tax.

(2)

2019 INCOME EARNED BY STATE INFORMATION

State/territory Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Guam Hawaii Idaho Illinois** Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas U.S. Virgin Islands Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Other tax-exempt Total AMT State specific1

Columbia Maryland Intermediate Municipal

Bond Fund 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 2.86% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

96.18% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.13% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.83%

100.00% 0.00%

99.04%

Columbia Massachusetts Intermediate Municipal

Bond Fund 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

99.11% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.63% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.26%

100.00% 0.50%

99.74%

Columbia Minnesota Tax-Exempt Fund 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.85% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 98.74% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.26% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.15% 100.00% 2.32% 99.85%

Columbia New York Intermediate Municipal

Bond Fund 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 97.77% 0.00% 0.00% 0.00% 0.00% 0.00% 1.67% 0.22% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.34%

100.00% 0.36%

97.99%

Columbia North Carolina Intermediate Municipal

Bond Fund 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.12%* 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.29%

98.35% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1.24%

100.00% 0.61%

98.35%

1For single state municipal bond funds, the state specific percentage shown includes the income earned from that state, as well as any income earned from U.S. territories.

*California and Minnesota have investment threshold requirements in order for funds to pass through exempt income from state obligations. The state holdings of the fund designated above with the asterisk (*) did not meet the minimum investment requirements. **Interest on municipal obligations is generally subject to Illinois income tax. Interest on municipal obligations held indirectly through a mutual fund is subject to Illinois income tax.

(3)

2019 INCOME EARNED BY STATE INFORMATION

State/territory

Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Guam Hawaii Idaho Illinois** Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas U.S. Virgin Islands Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Other tax-exempt Total AMT State specific1

Columbia Oregon Intermediate Municipal

Bond Fund 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

0.02% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.14%* 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.39% 0.00% 0.00% 0.03% 0.00% 97.34% 0.00% 1.89% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.19% 100.00%

0.20% 99.23%

Columbia Short-Term Municipal Bond Fund

3.73% 1.11% 1.73% 0.40% 1.57%* 2.50% 3.05% 0.00% 1.20% 2.39% 2.80% 0.00% 0.00% 0.00% 19.80%

2.25% 0.30% 0.00% 1.94% 0.11% 0.27% 0.08% 2.35% 0.83% 2.66%* 0.25% 0.75% 0.00% 0.08% 1.63% 0.66% 6.14% 0.00% 19.46% 0.64% 0.23% 0.38% 0.23% 0.08% 5.33% 0.00% 0.70% 1.57% 0.00% 0.98% 3.53% 0.08% 0.84% 1.06% 1.36% 1.01% 0.00% 1.49% 0.14% 0.31% 100.00% 41.43%

N/A

Columbia South Carolina Intermediate Municipal Bond

Fund 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.03% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 99.33% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.64% 100.00%

0.41% 99.33%

Columbia Strategic California Municipal Income

Fund 0.00% 0.00% 0.00% 0.00% 99.76% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.02% 0.00% 0.00% 0.02% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.20% 100.00%

8.16% 99.76%

Columbia Strategic Municipal Income Fund

0.70% 0.58% 1.24% 0.00% 7.03%* 4.27% 0.87% 0.00% 1.69% 4.01% 3.07% 0.00% 0.38% 0.67% 15.40%

0.31% 1.32% 0.22% 0.58% 0.90% 0.00% 0.80% 1.45% 3.72% 3.08%* 0.02% 2.42% 0.11% 0.75% 0.62% 0.22% 5.02% 0.11% 6.42% 0.53% 0.56% 2.93% 0.17% 0.37% 7.07% 0.00% 0.06% 0.37% 0.79% 1.37% 8.72% 0.00% 1.11% 0.00% 1.96% 2.92% 0.07% 2.13% 0.06% 0.83% 100.00%

20.43% N/A

1For single state municipal bond funds, the state specific percentage shown includes the income earned from that state, as well as any income earned from U.S. territories.

*California and Minnesota have investment threshold requirements in order for funds to pass through exempt income from state obligations. The state holdings of the fund designated above with the asterisk (*) did not meet the minimum investment requirements.

**Interest on municipal obligations is generally subject to Illinois income tax. Interest on municipal obligations held indirectly through a mutual fund is subject to Illinois income tax.

(4)

2019 INCOME EARNED BY STATE INFORMATION

Columbia Strategic New York

Columbia Virginia Intermediate

State/territory

Municipal Income Fund

Columbia Tax-Exempt Fund

Columbia U.S. Social Bond Fund

Municipal Bond Fund

Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Guam Hawaii Idaho Illinois** Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas U.S. Virgin Islands Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming

Other tax-exempt

Total

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 99.86% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

0.14% 100.00%

0.55% 0.00% 1.69% 0.17% 7.99%* 3.18% 0.63% 0.28% 0.42% 7.44% 1.18% 0.00% 0.28% 1.15% 14.91% 0.29% 0.89% 1.01% 0.78% 2.42% 0.00% 1.07% 2.15% 4.61% 3.79%* 0.26% 2.21% 0.04% 1.08% 0.76% 0.24% 1.92% 0.17% 3.99% 0.76% 0.61% 2.85% 0.07% 0.39% 7.46% 0.15% 0.00% 1.29% 0.43% 0.88% 11.04% 0.00% 0.55% 0.00% 1.16% 2.14% 0.72% 1.62% 0.25% 0.08%

100.00%

2.30% 0.20% 1.96% 0.00% 8.15%* 0.97% 0.66% 0.00% 0.74% 3.32% 1.44% 0.00% 0.00% 1.13% 8.67% 2.30% 0.00% 0.00% 0.95% 5.83% 1.28% 4.45% 4.03% 4.66% 3.00%* 2.50% 1.89% 0.00% 1.14% 1.60% 1.21% 0.85% 0.39% 7.51% 1.39% 0.97% 1.72% 0.00% 0.00% 4.16% 0.00% 2.36% 0.85% 0.00% 1.43% 4.39% 0.00% 0.29% 0.00% 1.06% 4.35% 0.47% 1.50% 1.32% 0.61%

100.00%

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 14.82% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.02% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.12% 0.00% 0.00% 0.01% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 84.46% 0.00% 0.00% 0.00% 0.00% 0.57%

100.00%

AMT State specific1

10.11% 99.86%

17.63% N/A

2.16% N/A

1.04% 99.28%

1For single state municipal bond funds, the state specific percentage shown includes the income earned from that state, as well as any income earned from U.S. territories. *California and Minnesota have investment threshold requirements in order for funds to pass through exempt income from state obligations. The state holdings of the fund designated above with the

asterisk (*) did not meet the minimum investment requirements. **Interest on municipal obligations is generally subject to Illinois income tax. Interest on municipal obligations held indirectly through a mutual fund is subject to Illinois income tax.

Columbia Threadneedle Investments and its affiliates do not offer tax or legal advice. Consumers should consult with their tax advisor or attorney regarding their specific situation. Columbia Funds are distributed by Columbia Management Investment Distributors, Inc., member FINRA. Columbia Funds are managed by Columbia Management Investment Advisers, LLC. Columbia Threadneedle Investments is the global brand name of the Columbia Threadneedle group of companies.

(5)

................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download