To facilitate tax basis reporting, since January 2012, the Internal Revenue Service has required certain securities activity to be reported on Form 8937. These activities include forward splits, reverse splits and return of capital distributions. The form is not required for securities that file a Schedule K-1 (VIX Futures, Commodity, and Currency ProShares).
Forms are listed in reverse order of the date of the activity.
For more information, consult with a tax professional and/or your financial professional.