Tax Considerations

  • Cash distributions from LinnCo treated as dividends to the extent that LinnCo has earnings and profits
    • Taxed at dividend tax rate
  • Distributions in excess of earnings and profits, treated as return of capital and reduce the basis in LinnCo shares

Tax Information

2012 LinnCo, LLC Final Tax Characteristics for the Cash Distribution
2012 LinnCo, LLC Corrected Section 6045B Reporting
2013 LinnCo, LLC Final Tax Characteristics for the Cash Distributions
2013 LinnCo, LLC Section 6045B Reporting
2014 LinnCo, LLC Final Tax Characteristics for the Cash Distributions


 

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