Jan 28, 2025 · File Form 8937 if you are an issuer of a specified security that takes an organizational action that affects the basis of that security.

File Form 8937 if you are an issuer of a specified security that takes an organizational action that affects the basis of that security. A specified security is: A debt instrument (other than a debt instrument subject to section 1272 (a) (6) or a short-term obligation).

Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.

In January 2012, the IRS issued the final version of Form 8937, Report of Organizational Actions Affecting Basis of Securities, for this purpose. The two key terms that establish the scope of the reporting requirement are “specified security” and “organizational action.”

Regulated Investment Companies (mutual funds) are required to report on Internal Revenue Service (IRS) Form 8937 organizational actions that affect the basis of the securities involved in an organizational action. Two common types of organizational actions for a mutual fund include tax-free reorganizations and nontaxable distributions.

May 31, 2024 · The cost basis we will report to you on Form 1099-B will have incorporated necessary adjustments that resulted from the corporate actions listed below. Please view IRS Form 8937 for the respective funds reporting corporate actions.

Form 8937, Report of Organizational Actions Affecting Basis of Securities, is posted below as required to meet these IRS reporting requirements.

Oct 31, 2018 · Issuers of corporate securities are required to complete Internal Revenue Service Form 8937 to report organizational actions, including tax-free reorganizations and nontaxable distributions that affect the basis of the securities involved in the organizational action.

Form 8937 is generated when an issuer of a security experiences any organizational activity, such as return of capital, that affects the basis of that security.

Issuers of corporate securities are required to complete Internal Revenue Service Form 8937 to report organizational actions that affect the basis of securities. Examples of organizational actions that could affect basis are reorganizations, stock splits or nontaxable distributions.