IRS · Official form

Form 8937, Report of Organizational Actions Affecting Basis of Securities

Form 8937 is how issuers of securities report corporate actions, like stock splits, mergers, or nontaxable distributions, that change the tax basis of their securities. Fill in the official IRS PDF online and download it.

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What is 8937?

Form 8937, Report of Organizational Actions Affecting Basis of Securities, is filed by issuers of specified securities when they take an organizational action that affects the basis of those securities. Typical triggers include stock splits, mergers and acquisitions, spin-offs, and distributions treated as a return of capital rather than a dividend.

The form describes the action, the securities affected, and the quantitative effect on basis, citing the tax law the treatment relies on. Issuers can either file the form with the IRS and furnish statements to holders, or satisfy the requirement by posting the completed form publicly on their website, which is why many corporate investor relations pages host Form 8937 PDFs.

Who files 8937?

Corporations whose stock split, merger, spin-off, or recapitalization changed shareholders’ basis
Issuers that paid distributions treated in whole or in part as a nontaxable return of capital
Mutual funds, ETFs, and other issuers of specified securities with basis-affecting actions
Successor entities reporting on behalf of an acquired issuer when the instructions require it

How to fill out 8937

Complete Part I with the issuer’s name, EIN, contact information, and the security identifiers such as CUSIP numbers.
Describe the organizational action and the date it occurred in Part II.
Explain the quantitative effect on basis, showing how holders should adjust their basis per share or unit.
Cite the Internal Revenue Code sections the tax treatment is based on and note the reportable tax year.
Download the completed PDF, then file it with the IRS and furnish holder statements, or post it on your public website by the deadline, generally within 45 days of the action.

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Page 1 46 fields

1 Issuer's name

2 Issuer's employer identification number (EIN)

3 Name of contact for additional information

4 Telephone No. of contact

5 Email address of contact

6 Number and street (or P.O. box if mail is not delivered to street address) of contact

7 City, town, or post office, state, and ZIP code of contact

8 Date of action

9 Classification and description

10 CUSIP number

11 Serial number(s)

12 Ticker symbol

13 Account number(s)

Describe the organizational action and, if applicable, the date of the action and, if applicable, the date of the action or the date

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Describe the quantitative effect of the organizational action on the basis of the security in the hands of a United States taxpayer as an

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Describe the calculation of the change in basis and the data that supports the calculation, such as the market values of securities and the

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List the applicable Internal Revenue Code section (or sections) and subsection (or subsections) upon which the tax treatment is based. 15

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Provide any other information necessary to implement the adjustment, such as the reportable tax year. 15 lines available for entry. Line 1.

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Print your name ▶

Title ▶

Print/Type preparer's name

Check if self-employed.

PTIN

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Phone no.

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Frequently asked questions

Can we post Form 8937 on our website instead of filing it?

Yes. An issuer can satisfy both the filing and holder statement requirements by posting the completed form in a readily accessible area of its public website and keeping it available for the period the rules require. Many public companies do exactly this.

When is Form 8937 due?

Generally on or before the 45th day after the organizational action, or by January 15 of the following year if earlier, with the website posting alternative following its own timing rule. Confirm the deadline in the current instructions.

I am a shareholder, not an issuer. Do I file this?

No. Investors do not file Form 8937. You use the issuer’s posted form to adjust your cost basis, which then flows into your gain or loss reporting on Form 8949 and Schedule D when you sell.

Form 8937, Report of Organizational Actions Affecting Basis of Securities

What is 8937?

Who files 8937?

How to fill out 8937

Quick fill 8937 on this page

Frequently asked questions

Related forms

Form 8949, Sales and Other Dispositions of Capital Assets

Form 1099-DIV, Dividends and Distributions

Form 8806, Information Return for Acquisition of Control or Substantial Change in Capital Structure