Important Tax Information for VanEck Vectors ETFs
2018 VanEck Supplemental Tax Guide
Important Tax Information for VanEck Vectors? ETFs
Section 1 - Information for Municipal Income ETFs Taxable vs. Tax-Exempt Income State by State Information
Section 2 - Information for Equity ETFs Qualified Dividend Income for Individuals Dividends Received Deduction for Corporations
Section 3 - Long-Term Capital Gains Distributions
Section 4 - Interest from Federal Obligations
Section 5 - Information Regarding Funds with Foreign Source Income and Foreign Tax Credits
Section 6 - Return of Capital / Nondividend Distributions Section 7 - Information for Non-U.S. Shareholders
Page #
2-4 5-6
7-9 10 - 11
12 12
13 - 15 16 - 17
18
This material must be accompanied or preceded by a prospectus and summary prospectus. This document does not constitute and should not be considered a substitute for professional legal or tax advice. We strongly urge shareholders to consult with their tax advisers regarding the tax consequences of this information.
IRS Circular 230 Disclosure: VanEck does not provide legal, tax or accounting advice. Any statement contained in this communication concerning U.S. tax matters is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties imposed on the relevant taxpayer. Shareholders or potential shareholders of the VanEck Vectors ETFs should obtain their own independent tax advice based on their particular circumstances. For more complete information about the VanEck Vectors ETFs, contact your investment representative and request a prospectus or visit .
Investing involves substantial risk and high volatility, including possible loss of principal. Bonds and bond funds will decrease in value as interest rates rise. An investor should consider the investment objective, risks, charges and expenses of the Fund carefully before investing. To obtain a prospectus and summary prospectus, which contains this and other information, call 800.826.2333 or visit . Please read the prospectus and summary prospectus carefully before investing.
VanEck Vectors ETF shares trade like stocks, are subject to investment risk and will fluctuate in market value. The market price of the VanEck Vectors ETFs shares may be more or less than the net asset value.
If you have any questions concerning this information or the VanEck Vectors ETFs in general, contact your investment representative, or please call 800.826.2333 between 9:00 a.m. and 5:30 p.m. EST, Monday through Friday.
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SECTION 1 - MUNICIPAL INCOME ETFs TAXABLE VS. TAX-EXEMPT INCOME
The per share amounts of taxable vs. tax-exempt income for the VanEck Vectors Municipal Income ETFs are listed in the table below.
If you received a Form 1099-DIV, you should use the amounts shown in Box 1a and Box 11 for your share of ordinary income and tax-exempt income.
If you did not receive a Form 1099-DIV, to determine your share of the Fund's taxable vs. tax-exempt income, multiply the per share amounts shown below times the number of shares you held on the record date of each distribution or the percentage times the dollar amount of each distribution received.
Fund Name
VanEck Vectors? High-Yield Municipal Index ETF VanEck Vectors? High-Yield Municipal Index ETF VanEck Vectors? High-Yield Municipal Index ETF VanEck Vectors? High-Yield Municipal Index ETF VanEck Vectors? High-Yield Municipal Index ETF VanEck Vectors? High-Yield Municipal Index ETF VanEck Vectors? High-Yield Municipal Index ETF VanEck Vectors? High-Yield Municipal Index ETF VanEck Vectors? High-Yield Municipal Index ETF VanEck Vectors? High-Yield Municipal Index ETF VanEck Vectors? High-Yield Municipal Index ETF VanEck Vectors? High-Yield Municipal Index ETF VanEck Vectors? High-Yield Municipal Index ETF Total
VanEck Vectors? AMT-Free Intermediate Municipal Index ETF VanEck Vectors? AMT-Free Intermediate Municipal Index ETF VanEck Vectors? AMT-Free Intermediate Municipal Index ETF VanEck Vectors? AMT-Free Intermediate Municipal Index ETF VanEck Vectors? AMT-Free Intermediate Municipal Index ETF VanEck Vectors? AMT-Free Intermediate Municipal Index ETF VanEck Vectors? AMT-Free Intermediate Municipal Index ETF VanEck Vectors? AMT-Free Intermediate Municipal Index ETF VanEck Vectors? AMT-Free Intermediate Municipal Index ETF VanEck Vectors? AMT-Free Intermediate Municipal Index ETF VanEck Vectors? AMT-Free Intermediate Municipal Index ETF VanEck Vectors? AMT-Free Intermediate Municipal Index ETF VanEck Vectors? AMT-Free Intermediate Municipal Index
VanEck Vectors? AMT-Free Long Municipal Index ETF VanEck Vectors? AMT-Free Long Municipal Index ETF VanEck Vectors? AMT-Free Long Municipal Index ETF VanEck Vectors? AMT-Free Long Municipal Index ETF VanEck Vectors? AMT-Free Long Municipal Index ETF VanEck Vectors? AMT-Free Long Municipal Index ETF VanEck Vectors? AMT-Free Long Municipal Index ETF VanEck Vectors? AMT-Free Long Municipal Index ETF VanEck Vectors? AMT-Free Long Municipal Index ETF VanEck Vectors? AMT-Free Long Municipal Index ETF VanEck Vectors? AMT-Free Long Municipal Index ETF VanEck Vectors? AMT-Free Long Municipal Index ETF VanEck Vectors? AMT-Free Long Municipal Index ETF
Ticker Symbol
HYD HYD HYD HYD HYD HYD HYD HYD HYD HYD HYD HYD
ITM ITM ITM ITM ITM ITM ITM ITM ITM ITM ITM ITM
MLN MLN MLN MLN MLN MLN MLN MLN MLN MLN MLN MLN
Payable Date
02/07/2018 03/07/2018 04/06/2018 05/07/2018 06/07/2018 07/09/2018 08/07/2018 09/10/2018 10/05/2018 11/07/2018 12/07/2018 01/03/2019
02/07/2018 03/07/2018 04/06/2018 05/07/2018 06/07/2018 07/09/2018 08/07/2018 09/10/2018 10/05/2018 11/07/2018 12/07/2018 01/03/2019
02/07/2018 03/07/2018 04/06/2018 05/07/2018 06/07/2018 07/09/2018 08/07/2018 09/10/2018 10/05/2018 11/07/2018 12/07/2018 01/03/2019
Tax-Exempt Interest
Per Share
0.109915 0.105196 0.115322 0.112667 0.107297 0.103038 0.115311 0.110758 0.108284 0.242203 0.211915 0.242797 1.684703
0.045722 0.041638 0.046619 0.045423 0.047089 0.045199 0.046995 0.046596 0.045997 0.095686 0.091196 0.095486 0.693646
0.052646 0.046289 0.052249 0.048573 0.049671 0.049002 0.050499 0.050599 0.049102 0.053094 0.049302 0.050799 0.601825
Tax-Exempt Interest as a Percentage of
the Total Distribution
98.31% 98.31% 98.31% 98.31% 98.71% 98.98% 98.98% 98.98% 98.98% 98.98% 98.98% 98.98% 98.79%
99.61% 99.61% 99.61% 99.61% 99.76% 99.78% 99.78% 99.78% 99.78% 99.78% 99.78% 99.78% 99.73%
99.33% 99.33% 99.33% 99.33% 99.74% 99.80% 99.80% 99.80% 99.80% 99.80% 99.80% 99.80% 99.64%
Taxable Ordinary Income Per Share (a)
0.001885 0.001804 0.001978 0.001933 0.001403 0.001062 0.001189 0.001142 0.001116 0.002497 0.002185 0.002503 0.020697
0.000178 0.000162 0.000181 0.000177 0.000111 0.000101 0.000105 0.000104 0.000103 0.000214 0.000204 0.000214 0.001854
0.000354 0.000311 0.000351 0.000327 0.000129 0.000098 0.000101 0.000101 0.000098 0.000106 0.000098 0.000101 0.002175
Taxable Income as a Percentage of
the Total Distribution
Total Distribution Per
Share
1.69% 1.69% 1.69% 1.69% 1.29% 1.02% 1.02% 1.02% 1.02% 1.02% 1.02% 1.02% 1.21%
0.39% 0.39% 0.39% 0.39% 0.24% 0.22% 0.22% 0.22% 0.22% 0.22% 0.22% 0.22% 0.27%
0.67% 0.67% 0.67% 0.67% 0.26% 0.20% 0.20% 0.20% 0.20% 0.20% 0.20% 0.20% 0.36%
0.111800 0.107000 0.117300 0.114600 0.108700 0.104100 0.116500 0.111900 0.109400 0.244700 0.214100 0.245300
1.705400 -
0.045900 0.041800 0.046800 0.045600 0.047200 0.045300 0.047100 0.046700 0.046100 0.095900 0.091400 0.095700
0.695500 -
0.053000 0.046600 0.052600 0.048900 0.049800 0.049100 0.050600 0.050700 0.049200 0.053200 0.049400 0.050900
0.604000
(a) All of the taxable ordinary income per share represents Qualified Interest Income for non-U.S. shareholders.
Van Eck Securities Corporation, Distributor
666 Third Avenue | New York, NY 10017
| 800.826.2333
2
SECTION 1 - MUNICIPAL INCOME ETFs TAXABLE VS. TAX-EXEMPT INCOME
The per share amounts of taxable vs. tax-exempt income for the VanEck Vectors Municipal Income ETFs are listed in the table below.
If you received a Form 1099-DIV, you should use the amounts shown in Box 1a and Box 11 for your share of ordinary income and tax-exempt income.
If you did not receive a Form 1099-DIV, to determine your share of the Fund's taxable vs. tax-exempt income, multiply the per share amounts shown below times the number of shares you held on the record date of each distribution or the percentage times the dollar amount of each distribution received.
Fund Name VanEck Vectors? Pre-Refunded Municipal Index ETF VanEck Vectors? Pre-Refunded Municipal Index ETF VanEck Vectors? Pre-Refunded Municipal Index ETF VanEck Vectors? Pre-Refunded Municipal Index ETF VanEck Vectors? Pre-Refunded Municipal Index ETF VanEck Vectors? Pre-Refunded Municipal Index ETF VanEck Vectors? Pre-Refunded Municipal Index ETF VanEck Vectors? Pre-Refunded Municipal Index ETF VanEck Vectors? Pre-Refunded Municipal Index ETF VanEck Vectors? Pre-Refunded Municipal Index ETF VanEck Vectors? Pre-Refunded Municipal Index ETF VanEck Vectors? Pre-Refunded Municipal Index ETF
VanEck Vectors? Pre-Refunded Municipal Index ETF Total
Ticker Symbol
PRB PRB PRB PRB PRB PRB PRB PRB PRB PRB PRB PRB
VanEck Vectors? AMT-Free Short Municipal Index ETF VanEck Vectors? AMT-Free Short Municipal Index ETF VanEck Vectors? AMT-Free Short Municipal Index ETF VanEck Vectors? AMT-Free Short Municipal Index ETF VanEck Vectors? AMT-Free Short Municipal Index ETF VanEck Vectors? AMT-Free Short Municipal Index ETF VanEck Vectors? AMT-Free Short Municipal Index ETF VanEck Vectors? AMT-Free Short Municipal Index ETF VanEck Vectors? AMT-Free Short Municipal Index ETF VanEck Vectors? AMT-Free Short Municipal Index ETF VanEck Vectors? AMT-Free Short Municipal Index ETF VanEck Vectors? AMT-Free Short Municipal Index ETF
VanEck Vectors? AMT-Free Short Municipal Index ETF
SMB SMB SMB SMB SMB SMB SMB SMB SMB SMB SMB SMB
VanEck Vectors? Short High-Yield Municipal Index ETF VanEck Vectors? Short High-Yield Municipal Index ETF VanEck Vectors? Short High-Yield Municipal Index ETF VanEck Vectors? Short High-Yield Municipal Index ETF VanEck Vectors? Short High-Yield Municipal Index ETF VanEck Vectors? Short High-Yield Municipal Index ETF VanEck Vectors? Short High-Yield Municipal Index ETF VanEck Vectors? Short High-Yield Municipal Index ETF VanEck Vectors? Short High-Yield Municipal Index ETF VanEck Vectors? Short High-Yield Municipal Index ETF VanEck Vectors? Short High-Yield Municipal Index ETF VanEck Vectors? Short High-Yield Municipal Index ETF
SHYD SHYD SHYD SHYD SHYD SHYD SHYD SHYD SHYD SHYD SHYD SHYD
VanEck Vectors? Short High-Yield Municipal Index ETF Total
Payable Date
02/07/2018 03/07/2018 04/06/2018 05/07/2018 06/07/2018 07/09/2018 08/07/2018 09/10/2018 10/05/2018 11/07/2018 12/07/2018 01/03/2019
02/07/2018 03/07/2018 04/06/2018 05/07/2018 06/07/2018 07/09/2018 08/07/2018 09/10/2018 10/05/2018 11/07/2018 12/07/2018 01/03/2019
02/07/2018 03/07/2018 04/06/2018 05/07/2018 06/07/2018 07/09/2018 08/07/2018 09/10/2018 10/05/2018 11/07/2018 12/07/2018 01/03/2019
Tax-Exempt Interest
Per Share
0.026076 0.023796 0.027960 0.027455 0.028919 0.028333 0.029603 0.029994 0.029212 0.030385 0.030678 0.032925 0.345336
Tax-Exempt Interest as a Percentage of
the Total Distribution
99.15% 99.15% 99.15% 99.12% 97.70% 97.70% 97.70% 97.70% 97.70% 97.70% 97.70% 97.70% 98.13%
Taxable Ordinary Income Per Share (a)
0.000224 0.000204 0.000240 0.000245 0.000681 0.000667 0.000697 0.000706 0.000688 0.000715 0.000722 0.000775
0.006564
Taxable
Income as a
Percentage of
Total
the Total Distribution Per
Distribution
Share
0.85%
0.026300
0.85%
0.024000
0.85%
0.028200
0.88%
0.027700
2.30%
0.029600
2.30%
0.029000
2.30%
0.030300
2.30%
0.030700
2.30%
0.029900
2.30%
0.031100
2.30%
0.031400
2.30%
0.033700
1.87%
0.351900
0.019638 0.017654 0.020134 0.019836 0.022219 0.022234 0.022234 0.022334 0.022035 0.022733 0.022334 0.023630 0.257015
0.064662 0.058649 0.064662 0.062099 0.054928 0.060119 0.061604 0.066457 0.064873 0.067250 0.066061 0.067844
0.759208
99.18% 99.18% 99.18% 99.18% 99.64% 99.70% 99.70% 99.71% 99.71% 99.71% 99.71% 99.70% 99.54%
98.57% 98.57% 98.57% 98.57% 98.79% 99.04% 99.04% 99.04% 99.04% 99.04% 99.04% 99.04%
98.87%
0.000162 0.000146 0.000166 0.000164 0.000081 0.000066 0.000066 0.000066 0.000065 0.000067 0.000066 0.000070 0.001185
0.000938 0.000851 0.000938 0.000901 0.000672 0.000581 0.000596 0.000643 0.000627 0.000650 0.000639 0.000656
0.008692
0.82% 0.82% 0.82% 0.82% 0.36% 0.30% 0.30% 0.29% 0.29% 0.29% 0.29% 0.30% 0.46%
1.43% 1.43% 1.43% 1.43% 1.21% 0.96% 0.96% 0.96% 0.96% 0.96% 0.96% 0.96%
1.13%
0.019800 0.017800 0.020300 0.020000 0.022300 0.022300 0.022300 0.022400 0.022100 0.022800 0.022400 0.023700 0.258200
0.065600 0.059500 0.065600 0.063000 0.055600 0.060700 0.062200 0.067100 0.065500 0.067900 0.066700 0.068500
0.767900
(a) All of the taxable ordinary income per share represents Qualified Interest Income for non-U.S. shareholders.
Van Eck Securities Corporation, Distributor
666 Third Avenue | New York, NY 10017
| 800.826.2333
3
SECTION 1 - MUNICIPAL INCOME ETFs TAXABLE VS. TAX-EXEMPT INCOME
The per share amounts of taxable vs. tax-exempt income for the VanEck Vectors Municipal Income ETFs are listed in the table below.
If you received a Form 1099-DIV, you should use the amounts shown in Box 1a and Box 11 for your share of ordinary income and tax-exempt income.
If you did not receive a Form 1099-DIV, to determine your share of the Fund's taxable vs. tax-exempt income, multiply the per share amounts shown below times the number of shares you held on the record date of each distribution or the percentage times the dollar amount of each distribution received.
(a) All of the taxable ordinary income per share represents Qualified Interest Income for non-U.S. shareholders.
Van Eck Securities Corporation, Distributor
666 Third Avenue | New York, NY 10017
| 800.826.2333
4
SECTION 1 - MUNICIPAL INCOME ETFs STATE BY STATE
The percentages of income earned by each of the VanEck Vectors Municipal Income ETFs from each state or U.S. Territory are listed in the table below. To determine your share of the Fund's income from a particular state or territory, multiply these percentages by the Tax-Exempt Income in Box 11 of your Form 1099-DIV. If you did not receive a Form 1099-DIV, multiply these percentages by the amount of tax-exempt interest you received for the calendar year. Additionally, the percentage of tax-exempt interest subject to the alternative minimum tax is also shown below.
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 U.S. Territories
Alternative Minimum Tax %
VanEck Vectors?
High-Yield
Municipal Index ETF
HYD 1.26 % 0.47 1.87 0.06
14.40 1.69 0.41 0.04 1.72 4.02 1.03 0.48 0.45 0.32
13.85 1.29 2.22 0.82 0.58 0.43 0.60 1.06 1.18 2.18 1.08 1.31 0.25 0.29 0.37 7.10 0.09 7.80 0.31 0.12 9.21 0.99 0.69 3.73 1.08 0.45 0.20 0.05 1.28 4.30 0.99 0.26 0.09 1.71 0.70 1.22 1.84 0.06
VanEck Vectors?
AMT-Free
Intermediate
Municipal Index ETF
ITM 1.14 % 0.37 1.32 0.21
14.61 1.25 2.59 0.29 1.20 4.65 1.76 1.53 0.05 6.37 0.75 0.16 0.82 0.96 1.20 0.03 2.74 2.86 1.50 1.12 0.65 0.84 0.46 1.42 0.05 4.38 0.43
13.57 1.13 0.21 2.44 0.40 1.02 4.37 0.31 0.82 0.02 1.03 9.43 0.41 0.10 2.03 3.81 0.19 1.00 -
10.16
-
VanEck Vectors?
AMT-Free Long
Municipal Index ETF
MLN 1.50 % 0.16 1.29 -
17.13 1.82 0.93 0.16 1.58 4.15 1.83 0.33 0.13 4.91 0.76 0.44 0.76 0.90 1.72 0.16 1.75 4.85 2.10 0.24 0.27 1.04 0.10 0.42 0.52 0.33 2.62 0.18
14.65 1.03 2.62 0.47 1.03 5.25 0.20 1.84 1.24
11.08 0.47 0.19 0.82 2.42 0.17 1.22 0.22 -
VanEck Vectors?
Pre-Refunded
Municipal Index ETF
PRB 0.90 3.01 -
20.92 2.08 2.69 4.69 1.40 0.90 3.86 2.13 0.70 3.80 0.54 0.90 7.91 4.62 7.09 2.91 8.41 0.73 0.81 0.76 5.99 8.24 0.20 3.81 -
-
-
Van Eck Securities Corporation, Distributor
666 Third Avenue | New York, NY 10017
| 800.826.2333
5
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