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Calculating amount per share on Form 5452

Hi I am looking at section F on form 5452. If lump sums were distributed back to shareholders (without liquidation or repurchase of their shares) would I still need to calculate the amount for the third column called: "Amount Per Share"? Would this calculation just be the total amount paid divided by the number of shares? Or can I skip this column?

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3 Replies

Calculating amount per share on Form 5452

bump

Anonymous
Not applicable

Calculating amount per share on Form 5452

section F instructions

F. Corporate Distributions
Complete Part F, showing the taxable and nontaxable status of
distributions reported to shareholders. The percentage of
distributions that is taxable and the percentage that is
nontaxable are based on the amounts shown on each line in the
column labeled “Total Amount Paid.” If noncash distributions
were made, attach a statement and show both the tax bases
and fair market values.

 

i see nothing that would allow you to skip that column

total amount paid divided by the number of shares

this is for each class of stock 

Calculating amount per share on Form 5452

Hi @Anonymous would the proper notation be to include the stock class next to the amount in the second column called: "Total Amount Paid (Common (C), Preferred (P), Other (O)) "?

e.g. $1000 (C) if $1000 was distributed to Common shares? 

 

2. Would it also be correct to assume that the last column: "Percentage Nontaxable" is basically the "amount paid from other than E&P" (second to last column) divided by the "total amount paid" (second column)? 

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