Tax Information and Reporting
Interactive Brokers (IBKR) is based in the United States and also operates in several other jurisdictions. IBKR is required under various laws to both withhold, remit and report on income to various tax authorities, both in the US and in other countries.
It is very important when operating your account to provide information concerning your primary tax residency. Rules defining this vary from nation to nation, however, since Interactive Brokers is based in the US our applications use the US definition of tax resident.
Your tax residency determines where IBKR must report tax information, when tax withholding applies and the rate of withholding.
You are a tax resident of the United States if you are:
You are a tax resident of Canada if you are:
If you are a resident of, or entity formed or operating in, a country other than the US or Canada you are considered to be a foreign person or entity (non-US person). If you are a US Citizen residing in a country other than the US you are a tax resident of the US and of the country you reside in. Please follow the instructions for US Citizens (persons)
IRS Circular 230 Notice: These statements are provided for information purposes only, are not intended to constitute tax advice which may be relied upon to avoid penalties under any federal, state, local or other tax statutes or regulations, and do not resolve any tax issues in your favor.
The risk of loss in online trading of stocks, options, futures, currencies, foreign equities, and fixed income can be substantial. Options are not suitable for all investors. For more information, read the "Characteristics and Risks of Standardized Options".
Your capital is at risk and your losses may exceed the value of your original investment.
Interactive Brokers (U.K.) Limited is authorised and regulated by the Financial Conduct Authority. FCA Reference Number 208159.
Interactive Brokers LLC is regulated by the US SEC and CFTC and is a member of the SIPC (www.sipc.org) compensation scheme;
products are only covered by the UK FSCS in limited circumstances.
Before trading, customers must read the relevant risk disclosure statements on our Warnings and Disclaimers page.
For a list of IBG memberships worldwide, see our exchange listings.