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Tax Basis Reporting

IRS Form 8937 provides information concerning a security subject to a corporate event which affects the tax basis of that security. OCC is required by Internal Revenue Code Section 6045B to publish an IRS Form 8937 for any equity option or security futures contract adjustment in which the number of contracts is increased. These adjustments typically occur is response to integer splits or distributions (e.g., 2:1, 3:1). OCC is not required to publish a Form 8937 for non-integer splits (e.g., 3:2, 4:3, reverse splits) where the contract adjustment does not affect the number of contracts.

 

Options

Information Memo Symbol Underlying Issuer and Action Effect on Number of Contracts Basis in Each Replacement Contract* Effective Date Tax Form
51286 CPRT Copart, Inc. - 2 For 1 Stock Split Doubled 50.00% 11/04/22 Form 8937
50924 PANW Palo Alto Networks, Inc. Tripled 33.33% 09/14/22 Form 8937
50829 NDAQ Nasdaq, Inc. - 3 For 1 Stock Split Tripled 33.33% 08/29/22 Form 8937
50828 TSLA/2TSLA Tesla, Inc. - 3 For 1 Stock Split Tripled 33.33% 08/25/22 Form 8937
50708 GME GameStop Corporation 4-for-1 Split Quadrupled 25.00% 07/22/22 Form 8937
50542 GOOGL/2GOOGL Alphabet Inc. 20-for-1 Split x20 5.00% 07/18/22 Form 8937
50543 GOOG/2GOOG Alphabet Inc. Class C Capital Shares – 20 For 1 Split x20 5.00% 07/18/22 Form 8937
50556 SHOP/2SHOP Shopify Inc. - 10 For 1 Split x10 10.00% 06/29/22 Form 8937
50626 FTNT/2FTNT Fortinet, Inc. - 5 For 1 Split Quintupled 20.00% 06/23/22 Form 8937
50507 DXCM DexCom, Inc. - 4 For 1 Split Quadrupled 25.00% 06/13/22 Form 8937
50425 AMRK A-Mark Precious Metals, Inc. - 2 For 1 Split Doubled 50.00% 06/07/22 Form 8937
50496 AMZN/1AMZN/2AMZN Amazon.com, Inc. - 20 For 1 Split x20 5.00% 06/06/22 Form 8937
50456 UYM ProShares Ultra Basic Materials - 4 For 1 Stock Split Quadrupled 25.00% 05/27/22 Form 8937
50457 DIG ProShares Ultra Oil & Gas - 4 For 1 Stock Split Quadrupled 25.00% 05/27/22 Form 8937
50454 UCO ProShares Ultra Bloomberg Crude Oil - 4 For 1 Stock Split Quadrupled 25.00% 05/26/22 Form 8937
50455 YCS ProShares UltraShort Yen - 2 For 1 Stock Split Doubled 50.00% 05/26/22 Form 8937
50300 CM Canadian Imperial Bank of Commerce - 2 For 1 Split Doubled 50.00% 05/16/22 Form 8937
50330 LOWC SPDR MSCI ACWI Low Carbon Target ETF 4-for-1 Stock Split Quadrupled 25.00% 04/22/22 Form 8937
50147 ACMR ACM Research, Inc. - 3 For 1 Stock Split Tripled 33.33% 03/24/22 Form 8937
50128 SCHX Schwab U.S. Large-Cap ETF - 2 For 1 Stock Split Doubled 50.00% 03/11/22 Form 8937
50129 SCHB Schwab U.S. Broad Market ETF - 2 For 1 Stock Split Doubled 50.00% 03/11/22 Form 8937
50130 SCHA Schwab U.S. Small-Cap ETF - 2 For 1 Stock Split Doubled 50.00% 03/11/22 Form 8937
50127 SCHG Schwab U.S. Large-Cap Growth ETF - 2 For 1 Stock Split Doubled 50.00% 03/11/22 Form 8937
50131 SCHH Schwab U.S. REIT ETF - 2 For 1 Stock Split Doubled 50.00% 03/11/22 Form 8937
49921 SGH SMART Global Holdings, Inc. - 2 For 1 Stock Split Doubled 50.00% 02/02/22 Form 8937
49839 UPRO ProShares UltraPro S&P 500 - 2 For 1 Split Doubled 50.00% 01/13/22 Form 8937
49837 SSO ProShares Ultra S&P 500 - 2 For 1 Split Doubled 50.00% 01/13/22 Form 8937
49829 TQQQ ProShares UltraPro QQQ - 2 For 1 Split Doubled 50.00% 01/13/22 Form 8937
49838 ROM ProShares Ultra Technology - 2 For 1 Split Doubled 50.00% 01/13/22 Form 8937
49760 NSSC NAPCO Security Technologies, Inc. - 2 For 1 Split Doubled 50.00% 01/05/22 Form 8937

* As % or fraction of prior basis per contract

Futures

There are no records for this time period.

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