# iShares Core S&P 500 ETF # iShares Core S&P 500 ETF
**New Category**Publicly Traded
**Investment Manager**iShares Core S&P 500 ETF
**Fund Status**
**Archive**No
**Custodian**Any brokerage account
**Jurisdiction**USA
**T1135 Reporting**Yes Category 2 - Share of non-resident corporations (other than foreign affiliates)
**Currency**USD
**Tax Slip**T Slips (T3/T5) Please note realized gain/loss reports will also need to be requested in order to ensure all transactions are captured. T slips provide data at the fund level but if a client triggers a sale or purchase it would not be captured in the T slip
**Receiver** **of Tax Receipt**RFO/Client
**Tax Slips Expected** February/March
**Statements Expected** Monthly
**Accounting** **Treatment**Per T Slip. Distribution received recorded as deferred income and reallocate per T slip at year-end.
**Tax Memo/** **Tax Treatment**Per T slip
**US Tax Return Required**No
**Type**Shares
**Nature** **of Investment**iShares Core S&P 500 ETF (the Fund) is an exchange-traded fund. The Fund seeks investment results that correspond generally to the price and yield performance of the Standard & Poor’s 500 Index (the Index). The Index measures the performance of the large-capitalization sector of the United States equity market. The component stocks are weighted according to the total float-adjusted market value of their outstanding shares.
**Notes**