Step 1
Open Statements
In the Interactive Brokers Client Portal, open Performance & Reports → Statements.
Files to prepare
For account details and the VMI process, read the IBKR declaration guide. This report guide covers GPMas review under the investment account tax regime, not FIFO capital-gains calculation.
- Annual Activity Statement CSV — records each deposit, withdrawal, interest payment, dividend and tax withholding.
- 2024-12-31 Activity Statement CSV — only for opening 2025 data, where applicable.
- Dividend Report CSV — required when the Activity Statement contains dividend activity, unless you complete a documented country and classification review.
Why CSV?
IBKR also provides PDF and HTML reports, which are useful for reading or archiving. GPMas uses CSV because it can process structured values automatically. CSV is not itself a universal VMI filing requirement.
Download the annual Activity Statement CSV
Use this statement for the tax year you are reviewing. GPMas reads the dates, currencies and amounts of deposits, withdrawals, interest, dividends and withholding from its cash-event rows.
Step 2
Download the annual Activity Statement CSV
Choose Activity Statement, select Annual, choose the tax year you are reviewing, then download the CSV.
Download the 2024-12-31 statement only for opening data
This is not an annual-file replacement. It is an input for the first GPM311 return using the investment account tax regime when the same IBKR account held cash or eligible investments before 2025-01-01.
Step 1
Download 2024-12-31 only when needed
For the first GPM311 return using the investment account tax regime, choose a daily or custom statement dated 2024-12-31 if the account already held cash or financial instruments before 2025-01-01.
Download the Dividend Report when the Activity Statement contains dividend activity
Open Performance & Reports → Tax Documents. Find the Dividend Report for the selected tax year and download the CSV. GPMas uses it to check dividend countries and classifications and compare grouped gross dividend and withholding totals against the Activity Statement cash events. Individual rows do not need to match one for one. If the report is unavailable, use the review questions in GPMas to document dividend countries and classifications with supporting evidence.
EUR totals in a broker report do not replace the dated conversion of non-EUR dividend and withholding cash events from the Activity Statement.
Check current VMI guidance before filing.