Cost Basis Regulations

For further information on tax matters, you may wish to call the Internal Revenue Service at 1-800-TAX-1040 (829-1040). To receive federal tax forms, call 1-800-TAX-FORM (829-3676) or visit the IRS website. Information on mutual fund tax matters is available in IRS Publication No. 550, and information on individual retirement accounts can be found at IRS Publication 590-A: Contributions to Individual Retirement Arrangements (IRAs) and 590-B: Distributions from Individual Retirement Arrangements (IRAs).

Internal Revenue Service Circular 230 Notice

The information, including all linked pages and documents, on T. Rowe Price websites is not intended to be tax advice and cannot be used to avoid any tax penalties. You should consult your own tax advisor. Please see Legal Information for more details.