Return of Capital
Access the Return of Capital Tax Table
Return of capital is a distribution from a fund not attributable to the fund's earnings. It generally occurs when a fund's distributions during a fiscal year exceed current earnings and profits as defined in IRS regulations for mutual funds. Fund distributions are paid based on earnings as defined by SEC accounting standards, which may differ from how the IRS defines earnings. A return of capital may be caused by a "temporary" difference between a fund's book earnings (SEC accounting) and earnings for IRS purposes.
This information is reported to you on Form 1099-DIV.
Return of capital distributions are reported in Box 3 on Form 1099-DIV. The amount of ordinary income is reduced by the amount of return of capital and is reported in Box 1a on Form 1099-DIV. Visit our Capital Gains Q&A for more information on how they are taxed.
Shares of Oppenheimer funds are not deposits or obligations of any bank, are not guaranteed by any bank, are not insured by the FDIC or any other agency, and involve investment risks, including the possible loss of the principal amount invested.
Before investing in any of the Oppenheimer funds, investors should carefully consider a fund's investment objectives, risks, charges and expenses. Fund prospectuses and summary prospectuses contain this and other information about the funds, and may be obtained by asking your financial advisor, visiting oppenheimerfunds.com, or calling 1.800.CALL OPP (225.5677). Read prospectuses and summary prospectuses carefully before investing.
Oppenheimer funds are distributed by OppenheimerFunds Distributor, Inc.
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