Dividend Information
The tax treatment of Eaton Corporation plc’s distribution (dividend vs. return of capital) is reported to U.S. shareholders on Form 1099. The 2013 Form 1099 will be mailed to U.S. shareholders in January of 2014. The tax treatment of the distribution (dividend vs. return of capital) for the current year cannot be calculated with certainty until the end of the 2013 fiscal year.
Pursuant to U.S. Treasury Regulation, Eaton Corporation plc will publish Form 8937 which describes the U.S. federal tax implications each distribution that occurs in the 2013 fiscal year. You can download Forms 8937 for fiscal year 2013 below.
IRS Form 8937 for Distribution paid on March 22, 2013 IRS Form 8937 for Distribution paid on May 24, 2013 IRS Form 8937 for Distribution paid on August 23, 2013 Shareholders are encouraged to consult their tax advisors regarding the income tax consequences of these distributions under the laws of the United States (federal, state, and local), Ireland, and any other applicable non-U.S. jurisdiction.