If a T. Rowe Price fund pays out more in distributions than it earned during the year, you do not owe tax on your share of the excess amount, which is called a “nontaxable distribution” or “return of capital.” We report this type of distribution in Box 3 of Form 1099-DIV. You will need to subtract any amounts reported in Box 3 of Form 1099-DIV from the cost basis of your shares.
Listed below are those T. Rowe Price funds which had a return of capital in 2009.
| 2009 Return of Capital | ||||
| T. Rowe Price Fund | 2009 Payment Date | Per Share Amount | Tax Character | |
| Before | After | |||
| Emerging Markets Bond | 01/30/2009 | $0.024922267 | Income Dividend | Return of Capital |
| Emerging Markets Bond | 02/27/2009 | $0.024539372 | Income Dividend | Return of Capital |
| Emerging Markets Bond | 03/31/2009 | $0.026902189 | Income Dividend | Return of Capital |
| Emerging Markets Bond | 04/30/2009 | $0.028097520 | Income Dividend | Return of Capital |
| Emerging Markets Bond | 05/29/2009 | $0.028984633 | Income Dividend | Return of Capital |
| Emerging Markets Bond | 06/30/2009 | $0.027673016 | Income Dividend | Return of Capital |
| Emerging Markets Bond | 07/31/2009 | $0.030117277 | Income Dividend | Return of Capital |
| Emerging Markets Bond | 08/31/2009 | $0.025052463 | Income Dividend | Return of Capital |
| Emerging Markets Bond | 09/30/2009 | $0.024423948 | Income Dividend | Return of Capital |
| Emerging Markets Bond | 10/30/2009 | $0.023856281 | Income Dividend | Return of Capital |
| Emerging Markets Bond | 11/30/2009 | $0.022288289 | Income Dividend | Return of Capital |
| Inflation Protected Bond | 01/30/2009 | $0.006907965 | Income Dividend | Return of Capital |
| Inflation Protected Bond | 02/27/2009 | $0.006552593 | Income Dividend | Return of Capital |
| Inflation Protected Bond | 03/31/2009 | $0.007196521 | Income Dividend | Return of Capital |
| Inflation Protected Bond | 04/30/2009 | $0.007130099 | Income Dividend | Return of Capital |
| Institutional Emerging Markets Bond | 01/30/2009 | $0.001444305 | Income Dividend | Return of Capital |
| Institutional Emerging Markets Bond | 02/27/2009 | $0.001353473 | Income Dividend | Return of Capital |
| Institutional Emerging Markets Bond | 03/31/2009 | $0.001518873 | Income Dividend | Return of Capital |
| Institutional Emerging Markets Bond | 04/30/2009 | $0.001520462 | Income Dividend | Return of Capital |
| Institutional Emerging Markets Bond | 05/29/2009 | $0.001605097 | Income Dividend | Return of Capital |
| Institutional Emerging Markets Bond | 06/30/2009 | $0.001498086 | Income Dividend | Return of Capital |
| Institutional Emerging Markets Bond | 07/31/2009 | $0.001691942 | Income Dividend | Return of Capital |
| Institutional Emerging Markets Bond | 08/31/2009 | $0.001446181 | Income Dividend | Return of Capital |
| Institutional Emerging Markets Bond | 09/30/2009 | $0.001390202 | Income Dividend | Return of Capital |
| Institutional Emerging Markets Bond | 10/30/2009 | $0.001365230 | Income Dividend | Return of Capital |
| Institutional Emerging Markets Bond | 11/30/2009 | $0.001263264 | Income Dividend | Return of Capital |
| Real Estate | 03/30/2009 | $0.087451350 | Income Dividend | Return of Capital |
| Real Estate | 06/29/2009 | $0.049972200 | Income Dividend | Return of Capital |
| Real Estate | 09/29/2009 | $0.041643500 | Income Dividend | Return of Capital |
| Real Estate | 12/14/2009 | $0.049972200 | Income Dividend | Return of Capital |
| Real Estate - Advisor Class | 03/30/2009 | $0.083287000 | Income Dividend | Return of Capital |
| Real Estate - Advisor Class | 06/29/2009 | $0.045807850 | Income Dividend | Return of Capital |
| Real Estate - Advisor Class | 09/29/2009 | $0.041643500 | Income Dividend | Return of Capital |
| Real Estate - Advisor Class | 12/14/2009 | $0.045807850 | Income Dividend | Return of Capital |
A reclassification means that the tax character of the dividend on your Form 1099-DIV is different than the tax character reported on your statement, which reported the dividend to you. Tax character indicates whether the dividend is from taxable or tax-exempt income or is a short-term or long-term gain.
Listed below are the 2009 dividends paid by the T. Rowe Price funds that have been reclassified for Form 1099-DIV purposes.
| 2009 Reclassifications | ||||
| T. Rowe Price Fund | 2009 Payment Date | Per Share Amount to Reclassify | Tax Character | |
| Before | After | |||
| Spectrum Income | 01/29/2009 | $0.002493920 | Long-Term Capital Gain | Short-Term Capital Gain |
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