Guggenheim Municipal Income Fund (GIJAX, GIJCX, GIJIX, +1 more): 2025 tax information

Guggenheim Investments published the federal AMT percentage, state percentages and U.S. government obligation percentage for Guggenheim Municipal Income Fund for tax year 2025. This page shows what is on file for this mutual fund and where it was published.

Guggenheim Municipal Income Fund, tax year 2025
Item	Published figure	Fund company source
Federal AMT percentage	••.••%	2025 Guggenheim Municipal Income Fund Income State Tax Information Page 1. Percentage of tax-exempt distributions treated as a tax preference item
Exempt-interest dividends by state (54 rows)	••.••%	2025 Guggenheim Municipal Income Fund Income State Tax Information Page 1. Percentage of the tax-exempt income earned by the Fund from each state
U.S. government obligation income	••.••%	2025 Important State Tax Information Page 1. % of ordinary income attributable to direct U.S. government obligations

What's on file for this fund

The same figures apply across 4 listed tickers: GIJAX, GIJCX, GIJIX, GIJPX.
Share classes on file: A, C, Inst and P.
The source reports this fund against 54 states and territories, with income above zero in 45 of them.

Federal AMT percentage. The share of the fund's exempt-interest dividends attributed to private activity bonds for the alternative minimum tax. It is applied to Form 1099-DIV, Box 12.
Exempt-interest dividends by state. The share of the fund's exempt-interest dividends that came from each state and territory. It is applied to Form 1099-DIV, Box 12.
U.S. government obligation income. The share of the fund's ordinary dividends that came from U.S. government obligations. It is applied to Form 1099-DIV, Box 1a.

How Guggenheim Investments reports this

Guggenheim publishes a state tax notice listing its funds by share class and symbol, with a separate letter for its Municipal Income Fund.

The Guggenheim Municipal Income Fund letter gives a two-column state list, and states the fund's tax-exempt share of distributions and its AMT percentage in the opening paragraphs.

Guggenheim prints four decimals for its U.S. government percentage and footnotes which direct obligations it counted.

GIJAX by state

Choose the state on the return to see that state's reference for this fund.

Common questions

How much of GIJAX's exempt-interest dividends came from my client's state?

Guggenheim Investments reports this as a percentage for each state. It applies to the amount in Box 12 of Form 1099-DIV. The tax preparer decides how the result is treated on the return.

Does GIJAX report income from U.S. government obligations?

Yes. Guggenheim Investments reports one percentage for this fund for tax year 2025, and it is the same whichever state the return is for. It applies to ordinary dividends in Box 1a of Form 1099-DIV.

Is any of GIJAX's income subject to the federal AMT?

Guggenheim Investments publishes an AMT percentage for this fund for tax year 2025, applied to exempt-interest dividends.

All Guggenheim Investments funds