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Series 7: Investment Information & Recommendations
Series 7 practice questionmediumDebt Securities — US Government — Agency Securities Tax Treatment

Interest on GNMA, FNMA, and FHLMC securities is:

  1. ASubject to federal, state, and local income taxes✓ Correct answer
  2. BExempt from all federal, state, and local taxes
  3. CSubject to federal income tax but exempt from state and local taxes like Treasuries
  4. DSubject to state and local taxes but exempt from federal income tax
Explanation

Why ASubject to federal, state, and local income taxes

Unlike direct US Treasury obligations, interest on agency securities (GNMA, FNMA, FHLMC) is fully taxable at the federal, state, and local levels. The state and local tax exemption applies only to direct obligations of the US government (T-bills, T-notes, T-bonds, TIPS, and savings bonds). Agency securities, even those with a government guarantee like GNMA, do not receive this preferential state tax treatment.

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