For U.S. tax purposes only, Pattern Energy’s 2020 distribution to its shareholders on January 31, 2020 and April 30, 2020 are classified under the U.S. Internal Revenue Code as follows:
- 100% is a nontaxable return of capital and reduction of a U.S. shareholder's tax basis, to the extent of a U.S. shareholder's tax basis in each of its Pattern Energy common shares, with any remaining amount being taxed as capital gain.
Pursuant to applicable Treasury Regulations, a completed Form 8937 is available for download below.
Pattern Energy Form 8937 April 30, 2020
Pattern Energy Form 8937 January 31, 2020