163(j) Interest Income Dividends for Corporate Investors Reporting
Updated for 2025
A portion of ordinary dividends received may be eligible to be treated by corporate shareholders as Section 163(j) interest dividends and thus qualify as business interest income when determining the limitation on their business interest expense deduction. To determine the amount of each dividend you received in calendar year 2025 that is eligible to be treated as business interest income, multiply the ordinary dividend income received by the corresponding Section 163(j) interest dividend percentage provided.
Mutual Funds
Money Market Fund: You could lose money by investing in the fund. Although the fund seeks to preserve the value of your investment at $1.00 per share, it cannot guarantee it will do so. An investment in the fund is not a bank account and is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. The fund's sponsor is not required to reimburse the fund for losses, and you should not expect that the sponsor will provide financial support to the fund at any time, including during periods of market stress.
Money Market Fund: You could lose money by investing in the fund. Although the fund seeks to preserve the value of your investment at $1.00 per share, it cannot guarantee it will do so. The fund may impose a fee upon sale of your shares. An investment in the fund is not a bank account and is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. The fund's sponsor is not required to reimburse the fund for losses, and you should not expect that the sponsor will provide financial support to the fund at any time, including during periods of market stress.
The holding period requirements for Section 163(j) interest dividends would not apply to this fund.
Effective April 11, 2025, One Choice Blend Plus 2015 Portfolio combined into One Choice Blend Plus 2020 Portfolio, and One Choice Blend Plus 2020 Portfolio was renamed One Choice Blend Plus In Retirement Portfolio.
Effective June 13, 2025, One Choice 2025 Portfolio combined into One Choice In Retirement Portfolio.
This fund liquidated on September 17, 2025.
Ordinary dividends includes net investment income distributions and short-term capital gain distributions.
Exchange Traded Funds (ETFs)
This fund is an actively managed ETF that does not seek to replicate the performance of a specified index. To determine whether to buy or sell a security, the portfolio managers consider, among other things, various fund requirements and standards, along with economic conditions, alternative investments, interest rates and various credit metrics. If the portfolio manager considerations are inaccurate or misapplied, the fund's performance may suffer.
This fund liquidated on September 15, 2025.
Ordinary dividends includes net investment income distributions and short-term capital gain distributions.
Exchange Traded Funds (ETFs) are bought and sold through exchange trading at market price (not NAV), and are not individually redeemed from the fund. Shares may trade at a premium or discount to their NAV in the secondary market. Brokerage commissions will reduce returns.
Exchange Traded Funds (ETFs): Foreside Fund Services, LLC - Distributor, not affiliated with American Century Investment Services, Inc.
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This information is for educational purposes only and is not intended as tax advice. Please consult your tax advisor for more detailed information or for advice regarding your individual situation.
Mutual Funds: American Century Investment Services, Inc., Distributor.