Contact Us

Facebook  Twitter  LinkedIn  YouTube  Google+

User acknowledges that it has reviewed the User Agreement and the Privacy Policy governing this site, and that continued use constitutes acceptance of the terms and conditions stated therein.

Tax Basis Reporting - 2015

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
35866 GNTX Gentex Corporation 2-for-1 Split Doubled 50% 01/02/2015 Form 8937
36218 CNC Centene Corporation 2-for-1 Split Doubled 50% 02/20/2015 Form 8937
36095 NJR New Jersey Resources Corporation 2-for-1 Split Doubled 50% 03/04/2015 Form 8937
36294 HBI/2HBI Hanesbrands Inc. 4-for-1 Split Quadrupled 25% 03/04/2015 Form 8937
36164 V Visa Inc. 4-for-1 Split Quadrupled 25% 03/19/2015 Form 8937
36329 MGA Magna International Inc. 2-for-1 Split Doubled 50% 03/26/2015 Form 8937
36193 GIL Gildan Activewear Inc. 2-for-1 Split Doubled 50% 03/30/2015 Form 8937
36445 SBUX/2SBUX Starbucks Corporation 2-for-1 Split Doubled 50% 04/09/2015 Form 8937
36541 GIII G-III Apparel Group, LTD. 2-for-1 Split Doubled 50% 05/04/2015 Form 8937
36510 SJI South Jersey Industries, Inc. 2-for-1 Split Doubled 50% 05/08/2015 Form 8937
36610 FAS Direxion Daily Financial Bull 3X Shares 4-for-1 Split Quadrupled 25% 05/20/2015 Form 8937
36612 MIDU Direxion Daily Mid Cap Bull 3X Shares 4-for-1 Split Quadrupled 25% 05/20/2015 Form 8937
36613 CURE Direxion Daily Healthcare Bull 3X Shares 4-for-1 Split Quadrupled 25% 05/20/2015 Form 8937
36614 INDL Direxion Daily India Bull 3X Shares 4-for-1 Split Quadrupled 25% 05/20/2015 Form 8937
36615 SOXL Direxion Daily Semiconductor Bull 3X Shares 4-for-1 Split Quadrupled 25% 05/20/2015 Form 8937
36616 TECL Direxion Daily Technology Bull 3X Shares 4-for-1 Split Quadrupled 25% 05/20/2015 Form 8937
36697 UYG ProShares Ultra Financials 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36698 UPRO ProShares UltraPro S&P 500 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36700 QLD ProShares Ultra QQQ 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36703 SSO ProShares Ultra S&P500 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36705 DDM ProShares Ultra Dow30 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36707 UMDD ProShares UltraPro MidCap400 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36708 UDOW ProShares UltraPro Dow30 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36710 ROM ProShares Ultra Technology 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36711 BIB ProShares Ultra Nasdaq Biotechnology 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36713 SAA ProShares Ultra SmallCap600 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36741 LFC China Life Insurance Company Limited 3-for-1 Split Tripled 33.33% 05/27/2015 Form 8937
36830 EXPO Exponent, Inc. 2-for-1 Split Doubled 50% 06/05/2015 Form 8937
36747 INSY Insys Therapeutics, Inc. 2-for-1 Split Doubled 50% 06/08/2015 Form 8937
36738 MPC/2MPC Marathon Petroleum Corporation 2-for-1 Split Doubled 50% 06/11/2015 Form 8937
36513 ROST Ross Stores, Inc. 2-for-1 Split Doubled 50% 06/12/2015 Form 8937
36646 PPG/2PPG PPG Industries, Inc. 2-for-1 Split Doubled 50% 06/15/2015 Form 8937
36728 IDXX IDEXX Laboratories, Inc. 2-for-1 Split Doubled 50% 06/16/2015 Form 8937
36827 CF CF Industries Holdings, Inc. 5-for-1 Split Quintupled 20% 06/18/2015 Form 8937
36975 INFY Infosys Limited 2-for-1 Split Doubled 50% 06/25/2015 Form 8937
37041 KR/1KR The Kroger Co. 2-for-1 Split Doubled 50% 07/14/2015 Form 8937
37009 NFLX Netflix, Inc. 7-for-1 Split x 7 14.29% 07/15/2015 Form 8937
36841 ETE Energy Transfer Equity, L.P. 2-for-1 Split Doubled 50% 07/27/2015 Form 8937
37091 AZN AstraZeneca PLC 2-for-1 Split Doubled 50% 07/27/2015 Form 8937
37259 RAI/1RAI/2RAI Reynolds American Inc. 2 -for-1 Split Doubled 50% 09/01/2015 Form 8937
37414 XSD SPDR S&P Semiconductor ETF 2-for-1 Split Doubled 50% 09/11/2015 Form 8937
37412 XRT SPDR S&P Retail ETF 2-for-1 Split Doubled 50% 09/11/2015 Form 8937
37410 XBI SPDR S&P Biotech ETF 3-for-1 Split Tripled 33.33% 09/11/2015 Form 8937
37409 XPH SPDR S&P Pharmaceuticals ETF 2-for-1 Split Doubled 50% 09/11/2015 Form 8937
37240 MDVN Medivation, Inc. 2-for-1 Split Doubled 50% 09/16/2015 Form 8937
37611 SKX Skechers U.S.A., Inc. 3-for-1 Split Tripled 33.33% 10/16/2015 Form 8937
37669 GPN/2GPN Global Payments Inc. 2-for-1 Split Doubled 50.00% 11/03/2015 Form 8937
37711 BZQ ProShares UltraShort MSCI Brazil Capped 2-for-1 Split Doubled 50.00% 11/13/2015 Form 8937
37713 ZSL ProShares UltraShort Silver 2-for-1 Split Doubled 50.00% 11/13/2015 Form 8937
37715 BOFI BofI Holding, Inc. 4-for-1 Split Quadrupled 25.00% 11/18/2015 Form 8937
37886 CTRP/1CTRP Ctrip.com International, Ltd. 2-for-1 Split Doubled 50.00% 12/02/2015; Form 8937
37957 EW Edwards Lifesciences Corporation 2-for-1 Split Doubled 50.00% 12/14/2015 Form 8937
38099 ENSG The Ensign Group, Inc. 2-for-1 Split Doubled 50.00% 12/24/2015 Form 8937
37971 NKE/2NKE NIKE, Inc. 2-for-1 Split Doubled 50.00% 12/24/2015 Form 8937

* As % or fraction of prior basis per contract

Futures

Information Memo Symbol Underlying Issuer and Action Effect on
Number of
Contracts
Basis in Each
Replacement
Contract*
Effective
Date
Tax Form
35867 GNTX1D Gentex Corporation 2-for-1 Split Doubled 50% 01/02/2015 Form 8937
36219 CNC1D Centene Corporation 2-for-1 Split Doubled 50% 02/20/2015 Form 8937
36295 HBI1D Hanesbrands Inc. 4-for-1 Split Quadrupled 25% 03/04/2015 Form 8937
36165 V1C/V1D Visa Inc. 4-for-1 Split Quadrupled 25% 03/19/2015 Form 8937
36330 MGA1D Magna International Inc. 2-for-1 Split Doubled 50% 03/26/2015 Form 8937
36446 SBUX1C/SBUX1D Starbucks Corporation 2-for-1 Split Doubled 50% 04/09/2015 Form 8937
36611 FAS1C/FAS1D Direxion Daily Financial Bull 3X Shares 4-for-1 Split Quadrupled 25% 05/20/2015 Form 8937
36699 UPRO1C/UPRO1D ProShares UltraPro S&P 500 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36701 QLD1D ProShares UltraPro S&P 500 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36704 SSO1C/SSO1D ProShares Ultra S&P500 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36706 DDM1D ProShares Ultra Dow30 2-for-1 Split Doubled 50% 05/20/2015 Form 8937
36742 LFC1D China Life Insurance Company Limited 3-for-1 Split Tripled 33.33% 05/27/2015 Form 8937
36739 MPC1C/MPC1D Marathon Petroleum Corporation 2-for-1 Split Doubled 50% 06/11/2015 Form 8937
36514 ROST1C/ROST1D Ross Stores, Inc. 2-for-1 Split Doubled 50% 06/12/2015 Form 8937
36647 PPG1C/PPG1D PPG Industries, Inc. 2-for-1 Split Doubled 50% 06/15/2015 Form 8937
36729 IDXX1D IDEXX Laboratories, Inc. 2-for-1 Split Doubled 50% 06/16/2015 Form 8937
36828 CF1D CF Industries Holdings, Inc. 5-for-1 Split Quintupled 20% 06/18/2015 Form 8937
36976 INFY1D Infosys Limited 2-for-1 Split Doubled 50% 06/25/2015 Form 8937
37042 KR1C/KR1D The Kroger Co. 2-for-1 Split Doubled 50% 07/14/2015 Form 8937
37010 NFLX1C/NFLX1D Netflix, Inc. 7-for-1 Split x 7 14.29% 07/15/2015 Form 8937
36842 ETE1D Energy Transfer Equity, L.P. 2-for-1 Split Doubled 50% 07/27/2015 Form 8937
37092 AZN1D AstraZeneca PLC 2-for-1 Split Doubled 50% 07/27/2015 Form 8937
37260 RAI1C/RAI1D/
RAI1W/RAI1H/
RAI1F
Reynolds American Inc. 2-for-1 Split Doubled 50% 09/01/2015 Form 8937
37413 XRT1C/XRT1D SPDR S&P Retail ETF 2-for-1 Split Doubled 50% 09/11/2015 Form 8937
37411 XBI1D SPDR S&P Biotech ETF 3-for-1 Split Tripled 33.33% 09/11/2015 Form 8937
37239 MDVN1C/MDVN1D Medivation, Inc. 2-for-1 Split Doubled 50% 09/16/2015 Form 8937
37612 SKX1D Skechers U.S.A., Inc. 3-for-1 Split Tripled 33.33% 10/16/2015 Form 8937
37670 GPN1D Global Payments Inc. 2-for-1 Split Doubled 50.00% 11/03/2015 Form 8937
37714 ZSL1C/ZSL1D ProShares UltraShort Silver 2-for-1 Split Doubled 50.00% 11/13/2015 Form 8937
37885 CTRP1D Ctrip.com International, Ltd. 2-for-1 Split Doubled 50.00% 12/02/2015 Form 8937
37958 EW1D Edwards Lifesciences Corporation 2-for-1 Split Doubled 50.00% 12/14/2015 Form 8937
37972 NKE1C/NKE1D/
NKE4H/NKE4M/
NKE5T/NKE5W
NIKE, Inc. 2-for-1 Split Doubled 50.00% 12/24/2015 Form 8937

* As % or fraction of prior basis per contract