The income received from funds that invest in tax-exempt municipal bonds is generally exempt from the federal income tax, however a portion of the tax-exempt income may be subject to the alternative minimum tax (AMT). A portion of such income may also be exempt from your state income tax, depending on income the fund earned from your state’s tax-exempt obligations and any other state requirements. The following table lists the percentage of tax-exempt income paid to you that may qualify for exemption in your state, this may include Puerto Rico. The applicable percentage may be multiplied by the amount of tax-exempt income paid by each fund as reported in box 8, Tax-Exempt interest, of your Form 1099-INT, Interest Income.
Tax related information for Seligman® funds can be found on the Seligman tax center page
| State | RiverSource Tax-Exempt Bond | RiverSource Tax-Exempt High Income | RiverSource Tax-Exempt Money Market | RiverSource Intermediate Tax-Exempt | RiverSource California Tax-Exempt | RiverSource Minnesota Tax-Exempt | RiverSource New York Tax-Exempt |
| Alabama | 0.439% | 0.533% | 5.360% | 0.301% | - | - | - |
| Alaska | 0.002% | 0.078% | 1.911% | 0.017% | - | - | - |
| Arizona | 2.788% | 2.613% | 3.370% | 2.273% | - | - | - |
| Arkansas | 0.177% | 0.279% | - | - | - | - | - |
| California | 15.231% | 14.536% | 3.926% | 6.507% | 100.000% | - | - |
| Colorado | 2.394% | 1.966% | 2.209% | 3.190% | - | - | - |
| Connecticut | 1.090% | 0.284% | 1.528% | 0.419% | - | - | - |
| Delaware | - | - | - | - | - | - | - |
| District of Columbia | 0.222% | 0.373% | 0.783% | 2.014% | - | - | - |
| Florida | 2.850% | 3.739% | 0.064% | 2.705% | - | - | - |
| Georgia | 2.753% | 0.032% | - | 3.651% | - | 0.640% | - |
| Hawaii | - | 0.588% | - | - | - | - | - |
| Idaho | 0.319% | 5.188% | - | - | - | - | |
| Illinois | 9.891% | 5.381% | 4.793% | 0.721% | - | - | - |
| Indiana | 1.395% | 1.278% | 1.488% | 0.485% | - | - | - |
| Iowa | 0.363% | 0.535% | - | 1.566% | - | - | - |
| Kansas | 0.295% | 0.259% | - | 1.374% | - | - | - |
| Kentucky | 1.458% | 1.339% | 4.560% | - | - | - | - |
| Louisiana | 5.060% | 3.211% | 1.031% | 0.609% | - | - | - |
| Maine | - | 0.127% | - | - | - | - | - |
| Maryland | 0.737% | 1.141% | 2.778% | 1.016% | - | - | - |
| Massachusetts | 4.429% | 6.549% | 2.500% | 5.101% | - | - | - |
| Michigan | 2.319% | 2.844% | 2.998% | 3.259% | - | - | - |
| Minnesota | 3.681% | 6.388% | 12.105% | 7.191% | - | 98.083% | - |
| Mississippi | 0.514% | 1.016% | 2.154% | - | - | - | - |
| Missouri | 3.164% | 1.084% | 0.550% | 4.745% | - | - | - |
| Montana | - | - | - | - | - | - | - |
| Nebraska | 1.912% | 1.079% | - | 2.905% | - | - | - |
| Nevada | 1.346% | 2.152% | - | - | - | - | - |
| New Hampshire | 0.101% | 0.258% | 1.979% | 0.345% | - | - | - |
| New Jersey | 1.621% | 1.899% | - | 4.317% | - | - | - |
| New Mexico | 0.424% | 0.794% | 4.005% | 0.062% | - | - | - |
| New York | 6.898% | 8.643% | 2.398% | 11.557% | - | - | 100.000% |
| North Carolina | 2.658% | 3.980% | - | 7.205% | - | - | - |
| North Dakota | 0.411% | 0.236% | - | 0.927% | - | - | - |
| Ohio | 1.369% | 3.414% | 0.214% | 3.119% | - | - | - |
| Oklahoma | - | 0.244% | - | 1.010% | - | - | - |
| Oregon | 0.706% | 0.318% | 7.724% | 0.890% | - | - | - |
| Pennsylvania | 1.264% | 1.544% | 0.580% | - | - | - | - |
| Puerto Rico | 0.866% | 1.192% | - | 0.861% | - | 1.277% | - |
| Rhode Island | 0.718% | 0.300% | 0.569% | - | - | - | - |
| South Carolina | 1.221% | 1.594% | 0.233% | 0.667% | - | - | - |
| South Dakota | - | 0.386% | - | - | - | - | - |
| Tennessee | 0.255% | 0.054% | 6.100% | 0.414% | - | - | - |
| Texas | 7.923% | 4.422% | 13.847% | 8.618% | - | - | - |
| Utah | - | 0.273% | - | 0.675% | - | - | - |
| Vermont | - | - | - | - | - | - | - |
| Virginia | 1.216% | 1.784% | - | 3.282% | - | - | - |
| Washington | 4.122% | 4.693% | 0.617% | 4.714% | - | - | - |
| West Virginia | - | - | - | - | - | - | - |
| Wisconsin | 3.692% | 4.248% | 2.304% | 1.288% | - | - | - |
| Wyoming | 0.025% | 0.001% | 0.134% | - | - | - | - |
For Minnesota residents with tax-exempt dividends: All of the Federal tax-exempt dividends you have received are subject to Minnesota income tax and must be added to Federal taxable income to arrive at Minnesota taxable income unless the percentage of the fund's income from investments in Minnesota is equal to or greater than 95%.
"Standard & Poors®", "S&P", "S&P 500®", and "Standard & Poor's 500®" are trademarks of the McGraw-Hill Companies, Inc. These trademarks and service marks have been licensed for use by Ameriprise Financial, Inc. The Funds are not sponsored, endorsed, sold or promoted by Standard & Poor's or any of their subsidiaries or affiliates (the "Licensors") and the Licensors make no representation regarding the advisability of investing in the Funds.
An investment in money market funds is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Although the Fund seeks to maintain the value of your investment at $1.00 per share, it is possible to lose money by investing in the Fund.
This information is for use with concurrent or prior delivery of a fund prospectus. Investors should consider the investment objectives, risks, charges and expenses of a mutual fund carefully before investing. To learn more about this and other important information about each fund, download a free prospectus. The prospectus should be read carefully before investing.
Investment products are not federally or FDIC-insured, are not deposits or obligations of, or guaranteed by any financial institution, and involve investment risks including possible loss of principal and fluctuation in value.
Columbia Management Investment Advisers, LLC and its affiliates do not offer tax or legal advice. Consult with your tax advisor or attorney regarding your specific situation.
Not all products and all share classes are available through all firms.
RiverSource®, Seligman® and Threadneedle® mutual funds are distributed by Columbia Management Investment Distributors, Inc. (formerly known as RiverSource Fund Distributors, Inc.), member FINRA and managed by Columbia Management Investment Advisers, LLC (formerly known as RiverSource Investments, LLC). Threadneedle mutual funds are subadvised by Threadneedle International Limited, an affiliate of Columbia Management. Seligman is an offering brand of Columbia Management.