Fund Tax Pro
iShares High Yield Muni Active ETF (HIMU): 2025 tax information
iShares published the federal AMT percentage, state percentages and U.S. government obligation percentage for iShares High Yield Muni Active ETF for tax year 2025. This page shows what is on file for this ETF and where it was published.
| Item | Published figure | Fund company source |
|---|---|---|
| Federal AMT percentage | ••.••% | 2025 Tax-Exempt Interest Dividends by State Page 2. AMT Income row |
| Exempt-interest dividends by state (52 rows) | ••.••% | 2025 Tax-Exempt Interest Dividends by State Pages 1, 2. Tax-exempt interest dividends by state for 2025 |
| U.S. government obligation income | ••.••% | 2025 U.S. Government Source Income Information Page 3. U.S. government obligations |
What's on file for this fund
- Ticker: HIMU.
- The source reports this fund against 52 states and territories, with income above zero in 48 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 iShares reports this
iShares collects its documents in an annual Tax Kit, including a by-state table for its municipal ETFs and a U.S. government source income list for its whole ETF lineup.
The iShares by-state table runs sideways across two pages, with one column per ETF and an AMT row at the bottom, which makes a fund easy to misread on screen.
iShares reports the U.S. government percentage per ETF symbol and notes that in many states only Treasury income qualifies, so the source wording is worth reading.
HIMU by state
Choose the state on the return to see that state's reference for this fund.
- HIMU AK: Alaska
- HIMU AL: Alabama
- HIMU AR: Arkansas
- HIMU AZ: Arizona
- HIMU CA: California
- HIMU CO: Colorado
- HIMU CT: Connecticut
- HIMU DC: District of Columbia
- HIMU DE: Delaware
- HIMU FL: Florida
- HIMU GA: Georgia
- HIMU HI: Hawaii
- HIMU IA: Iowa
- HIMU ID: Idaho
- HIMU IL: Illinois
- HIMU IN: Indiana
- HIMU KS: Kansas
- HIMU KY: Kentucky
- HIMU LA: Louisiana
- HIMU MA: Massachusetts
- HIMU MD: Maryland
- HIMU ME: Maine
- HIMU MI: Michigan
- HIMU MN: Minnesota
- HIMU MO: Missouri
- HIMU MS: Mississippi
- HIMU MT: Montana
- HIMU NC: North Carolina
- HIMU ND: North Dakota
- HIMU NE: Nebraska
- HIMU NH: New Hampshire
- HIMU NJ: New Jersey
- HIMU NM: New Mexico
- HIMU NV: Nevada
- HIMU NY: New York
- HIMU OH: Ohio
- HIMU OK: Oklahoma
- HIMU OR: Oregon
- HIMU PA: Pennsylvania
- HIMU PR: Puerto Rico
- HIMU RI: Rhode Island
- HIMU SC: South Carolina
- HIMU SD: South Dakota
- HIMU TN: Tennessee
- HIMU TX: Texas
- HIMU UT: Utah
- HIMU VA: Virginia
- HIMU VT: Vermont
- HIMU WA: Washington
- HIMU WI: Wisconsin
- HIMU WV: West Virginia
- HIMU WY: Wyoming
Common questions
How much of HIMU's exempt-interest dividends came from my client's state?
iShares 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 HIMU report income from U.S. government obligations?
Yes. iShares 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 HIMU's income subject to the federal AMT?
iShares publishes an AMT percentage for this fund for tax year 2025, applied to exempt-interest dividends.