MIC will generate two tax reporting items for calendar year 2021.
Information pertaining to the distribution made by Macquarie Infrastructure Holdings, LLC in October 2021 is available on Schedule K-1. Schedule K-1 documents are downloadable from a portal managed by Price Waterhouse Coopers (“PwC”), preparers of the Schedule K-1s. A link to the PwC portal is available on this Tax Information page under '2021 Schedule K-1 for MIH'. Hard copies have also been mailed to registered holders.
Information pertaining to the Special Dividend paid by Macquarie Infrastructure Corporation in January 2021 was distributed to the brokerage community at the end of January 2022 for reporting on Form 1099. If you were an MIC shareholder you will have received a Form 1099-DIV containing this information from your broker or custodian, not from MIC. The IRS Form 8937 noting the breakdown of the distribution between dividend and return of capital in 2021 (and any prior year in which a portion of the distribution was characterized as a return of capital) is available on this Tax Information page under ‘Form 8937 Archive’.
Be sure that any 1099-DIV you received was final and not an estimate before preparing an income tax return. Contact your broker if you are uncertain. Distributions from MIC may have been reported to you as part of a consolidated 1099-DIV incorporating distributions from other investments in your account.
MIC has no information concerning any investors’ shareholdings and cannot answer questions regarding distribution amounts, purchase or sale dates, cost basis or the tax treatment of any distribution or sales proceeds. Contact your broker or custodian or qualified tax advisor with any such questions.
View MIC's quarterly distributions