Harbor Funds Tax Statements section in the Tax Center for periodic updates to the mailing schedule.

The information listed on Form 1099-B includes the following: date of acquisition of shares (generally the purchase date), date of redemption or exchange, type of gain or loss (long-term or short-term), quantity sold (number of shares), share price (at the time of sale), cost basis amount, whether a wash sale loss was disallowed, whether the shares were covered or noncovered, cost basis calculation method and cost basis reporting status to the IRS.

Forms 1099-B and 1099-DIV are combined to make them easier to use and to reduce mailing costs.

The following may be reasons why you did not receive Form 1099-B from Harbor Funds:

• Redemptions or exchanges from the Harbor Money Market Fund are not reported.
• You did not make a redemption or exchange during the calendar year.
• The tax status on your account may be listed as "exempt recipient." A corporation, charitable organization, IRA, political subdivision or pension/profit sharing plan may be exempt from reporting.
• Nonresident aliens will not receive a Form 1099-B. Form 1042-S will be mailed to nonresident aliens by March 15.

All redemptions and exchanges from your Harbor Funds account are taxable and must be reported on your tax return. Harbor Funds Form 1099-B will list all redemptions and exchanges between funds by date.

Yes, the amount withheld for income tax will appear in Box 4 of the form.

Harbor Funds utilizes a customized Form 1099-B, which includes only those boxes that are required to be reported.

For tax purposes, the IRS considers an exchange of shares to be a redemption of one fund and a purchase of another fund. As a result, you will recognize a capital gain or loss on the shares that you exchanged.  Therefore exchanges are reported to you on Form 1099-B.

Exchanges within an IRA are not reportable. Exchanges between share classes in the same fund are not considered redemptions and are not taxable.

Redemptions or exchanges from money market funds are not reported because the Net Asset Value (NAV) of a money market fund generally does not fluctuate from $1.00 per share, therefore, there is no gain or loss to report.

Harbor does not send a standalone cost basis statement. Cost basis information is included on Form 1099-B. For more information on Form 1099-B, please review the Harbor Funds 1099-DIV/B Tax Guide.

Harbor Funds does not provide cost basis information if:

• You are invested in the Money Market Fund.
• Your account was opened before December 1, 1995.
• Your account had shares transferred in from another Harbor Funds account within the same fund and the originating account is closed.
• The account is tax exempt.

A capital loss carryforward occurs when a fund has realized losses in excess of realized gains on investments and can carry the loss forward to future tax years. Under the Internal Revenue Code, a capital loss carryforward can be used by the fund to offset future net realized gains. These capital loss carryforwards do not expire. For individual investors, a capital loss can be carried forward until it is used. See Publication 550 for more information on Capital Losses.

As of October 31, 2023, the Funds listed below had capital loss carryforwards for federal tax purposes which will reduce the Fund's taxable income arising from future net realized gains on investment to the extent permitted by the Internal Revenue Code. Use of the capital loss carryforwards will reduce the amount of the distribution to shareholders which would otherwise be necessary to relieve the Fund of any federal tax liability. The capital loss carryforwards do not expire.

Harbor Funds

Capital Appreciation

Convertible Securities

Core Bond

Core Plus

Disruptive Innovation

Diversified International All Cap

International

International Core

International Growth

Small Cap Growth

Harbor ETF Trust

Disruptive Innovation ETF

Dividend Growth Leaders ETF

Human Capital Factor Unconstrained ETF

Human Capital Factor US Small Cap ETF

International Compounders ETF

Long-Term Growers ETF

Multi-Asset Explorer ETF

Scientific Alpha High-Yield ETF

Scientific Alpha Income ETF

Information on the size and expiration date of these capital loss carryforwards is available in the Harbor Funds Annual Report page 155 and Harbor ETF Trust Annual Report page 86.

Harbor Capital and its associates do not provide legal or tax advice.

Any tax-related discussion contained in this material, including any attachments/links, is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding any tax penalties or (ii) promoting, marketing, or recommending to any other party any transaction or matter addressed herein. Please consult your independent legal counsel and/or tax professional regarding any legal or tax issues raised in this material.

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