TAX CENTER

The online destination for essential tax information for our shareholders and their tax professionals.

 

You can view the latest information on dividends and distributions by visiting each fund's overview page.
 

 

 

2020

Distribution

Title Description
Legg Mason Funds 2020 Year End Distribution Calendar Distribution information for mutual funds.
Legg Mason Funds 2020 Year End Distribution Estimates Distribution information for mutual funds.
Legg Mason ETF 2020 Year End Distribution Estimates Distribution estimates for exchange-traded funds.

INFORMATION REGARDING ORGANIZATIONAL ACTIONS
AFFECTING BASIS OF SECURITIES

Title Description
report-of-organizational-actions-wa-variable-rate-strategic-fund-inc-return-of-capital-09-30-20.pdf
Western Asset Corporate Loan Fund TLI The fund has determined that a portion of the distributions listed in document that were paid during the taxable year ended September 30, 2020 are classified as return of capital.
report-of-organizational-actions-wa-high-income-opportunity-fund-inc-return-of-capital-09-30-20.pdf
Report of Organizational Actions - Western Asset High Income Fund II Inc. - Return of Capital - Common Shares (04-30-20) Important tax information for investors.
Report of Organizational Actions - Western Asset Middle Market Debt Fund Inc. - Return of Capital - Common Shares (04-30-20) Important tax information for investors.
Report of Organizational Actions - Western Asset Total Return Unconstrained Fund Return of Capital (5-31-20) Return of Capital (5-31-20)
Report of Organizational Actions - Western Asset High High Yield Defined Opportunity Fund - Common Shares (05-31-20) Report of Organizational Actions - Western Asset High High Yield Defined Opportunity Fund - Common Shares (05-31-20)
Report of Organizational Actions - Western Asset High Yield Fund - Return of Capital (05-31-20) Report of Organizational Actions - Western Asset High Yield Fund - Return of Capital (05-31-20)
report-of-organizational-actions-wa-global-high-income-fund-inc.-return-of-capital-5-31-20.pdf
Report of Organizational Actions ClearBridge Energy Midstream Opportunity Fund Inc Reverse Stock Splitl (7.28.2020).pdf Report of Organizational Actions- ClearBridge Energy Midstream Opportunity Fund
Report of Organizational Actions ClearBridge MLP and Midstream Fund Inc Reverse Stock Split (7.28.2020).pdf Report of Organizational Actions Actions ClearBridge MLP and Midstream Fund Inc Reverse Stock Split
Report of Organizational Actions ClearBridge MLP and Midstream Total Return Fund Inc Reverse Stock Split (7.28.2020).pdf Report of Organizational Actions ClearBridge MLP and Midstream Total Return Fund Inc Reverse Stock Split
Report of Organizational Actions WA Income Fund Return of Capital 7-31-20.pdf Report of Organizational Actions WA Income Fund Return of Capital 7-31-20

2019

Tax Guides

Title Description
Distribution Reclassifications (2019) Important Information for investors.
Reclassifications of Tax-Exempt Distributions (2019) Important tax information for investors.
Qualified Dividend Income Percentage for Individual Shareholders (2019) Important tax information for shareholders.
Legg Mason 2019 Tax Guide Important tax information for investors.

INFORMATION REGARDING ORGANIZATIONAL ACTIONS
AFFECTING BASIS OF SECURITIES

Title Description
Report of Organizational Actions - Brandywine Global - Global Opportunities Bond Fund - Return of Capital - Common Shares (12-31-19) Important tax information for investors.
Report of Organizational Actions - Western Asset Emerging Markets Debt Fund Inc. - Return of Capital - Common Shares (12-31-19) Important tax information for investors.
Report of Organizational Actions - Western Asset Global High Yield Bond Fund-Return of Capital - Common Shares (12-31-19) Important tax information for investors.
Report of Organizational Actions - LMP Capital and Income Fund Inc. - Return of Capital - Common Shares (11-30-19) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy Midstream Opportunity Fund Inc.- Return of Capital - (11-30-19) Important tax information for investors.
Report of Organizational Actions - ClearBridge MLP and Midstream Total Return Fund Inc. - Return of Capital - (11-30-19) Important tax information for investors.
Report of Organizational Actions - ClearBridge MLP and Midstream Total Return Fund MRPS- Return of Capital - (11-30-19) Important tax information for investors.
Report of Organizational Actions - ClearBridge MLP and Midstream Fund Inc.- Return of Capital - (11-30-19) Important tax information for investors.
Report of Organizational Actions - Western Asset Global Corporate Defined Opportunity Fund Inc.- Return of Capital - Common Shares (10-31-19) Important information for investors.
Report of Organizational Actions - ClearBridge Tactical Dividend Income Fund Inc.- Return of Capital - Common Shares (10-31-19) Important tax Information for investors.
Report of Organizational Actions - Western Asset Income Fund Inc. - Return of Capital - Common Shares (07-31-19) Important tax information for investors.
Report of Organizational Actions - Western Asset Global High Income Fund Inc- Return of Capital - Common Shares (05-31-19) Important tax information for investors.
Report of Organizational Actions - Western Asset High Yield Fund Inc- Return of Capital - Common Shares (05-31-19) Important tax information for investors.
Report of Organizational Actions - Western Asset Total Return Unconstrained Fund Inc- Return of Capital - Common Shares (05-31-19) Important tax information for investors.
Report of Organizational Actions - Western Asset High Income II Inc- Return of Capital - Common Shares (04-30-19) Important tax information for investors.
Report of Organizational Actions - Western Asset Middle Market Debt Fund Inc - Return of Capital - Common Shares (04-30-19) Important tax information for investors.

2018

TAX GUIDES

Title Description
Legg Mason 2018 Tax Guide Important tax information for investors.
Reclassifications of Tax-Exempt Distributions (2018) Important tax information for investors.
Distribution Reclassifications (2018) Important tax information for investors.
Qualified Dividend Income Percentage for Individual Shareholders (2018) Important tax information for investors.
Legg Mason 2018 Closed-End Fund Distribution Summary Distribution summary for Legg Mason closed end funds.

Distributions

Title Description

INFORMATION REGARDING ORGANIZATIONAL ACTIONS
AFFECTING BASIS OF SECURITIES

Title Description
Report of Organizational Actions - Western Asset Emerging Markets Debt Fund Inc - Return of Capital (12-31-18) Important tax information for investors.
Report of Organizational Actions - Western Asset Global High Yield Bond Fund - Return of Capital (12-31-18) Important tax information for investors.
Report of Organizational Actions - ClearBridge American Energy MLP Fund Inc - Return of Capital - Common Shares (11-30-18) Important tax information for investors.
Report of Organizational Actions - ClearBridge American Energy MLP Fund Inc - Return of Capital - MRPS (11-30-18) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy Midstream Opportunity Fund Inc - Return of Capital (11-30-18) Important tax information for investors.
Report of Organizational Actions - ClearBridge MLP and Midstream Fund Inc - Return of Capital (11-30-18) Important tax information for investors.
Report of Organizational Actions - ClearBridge MLP and Midstream Total Return Fund Inc - Return of Capital (11-30-18) Important tax information for investors.
Report of Organizational Actions - LMP Capital and Income Fund Inc - Return of Capital (11-30-18) Important tax information for investors.
Report of Organizational Actions - ClearBridge Real Estate Opportunities Fund - Return of Capital (11-19-18) Important tax information for investors.
Report of Organizational Actions - BrandywineGLOBAL Global Income Opportunities Fund Inc - Common Shares (10-31-18) Important tax information for investors.
Report of Organizational Actions - Clearbridge Tactical Dividend Income Fund - Return of Capital (10-31-18) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP & Infrastructure Fund - Return of Capital (10-31-18) Important tax information for investors.
Report of Organizational Actions - Western Asset Global Corporate Defined Opportunity Fund Inc - Return of Capital (10-31-18) Important tax information for investors.
Report of Organizational Actions - Western Asset Income Fund - Return of Capital (07-31-18) Important tax information for investors.
Report of Organizational Actions - Western Asset Global High Income Fund Inc - Return of Capital (05-31-18) Important tax information for investors.
Report of Organizational Actions - Western Asset High Income Fund II inc (04-30-18) Important tax information for investors.
Report of Organizational Actions - Western Asset Middle Market Debt inc - Return of Capital (04-30-18) Important tax information for investors.

2017

Tax Guides

Title Description
Legg Mason 2017 Tax Guide Important tax information for investors.
Reclassifications of Tax-Exempt Distributions (2017) Important tax information for investors.
Distribution Reclassifications (2017) Important tax information for investors.
Qualified Dividend Income Percentage for Individual Shareholders (2017) Important tax information for investors.
Legg Mason 2017 Closed-End Fund Distribution Summary Distribution summary for Legg Mason closed end funds.

INFORMATION REGARDING ORGANIZATIONAL ACTIONS
AFFECTING BASIS OF SECURITIES

Title Description
Report of Organizational Actions - EnTrustPermal Alternative Core Fund - Return of Capital (12-31-17) Important tax information for investors.
Report of Organizational Actions - Western Asset Emerging Markets Debt Fund Inc - Return of Capital (12-31-17) Important tax information for investors.
Report of Organizational Actions - Western Asset Global High Yield Bond Fund - Return of Capital (12-31-17) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Fund Inc - Return of Capital (11-30-17) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Opportunity Fund Inc - Return of Capital - Common Shares (11-30-17) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Opportunity Fund Inc - Return of Capital - MRPS (11-30-17) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Total Return Fund Inc - Return of Capital - Common Shares (11-30-17) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Total Return Fund Inc - Return of Capital - MRPS (11-30-17) Important tax information for investors.
Report of Organizational Actions - LMP Capital and Income Fund Inc - Return of Capital (11-30-17) Important tax information for investors.
Report of Organizational Actions - Legg Mason BW Global Income Opportunities Fund Inc - Common Shares - Return of Capital (10-31-17) Important tax information for investors.
Report of Organizational Actions - Legg Mason BW Global Income Opportunities Fund Inc - MRPS - Return of Capital (10-31-17) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP & Infrastrucutre Fund - Return of Capital (10-31-17) Important tax information for investors.
Report of Organizational Actions - ClearBridge Tactical Dividend Income Fund Inc - Return of Capital (10-31-17) Important tax information for investors.
Report of Organizational Actions - Legg Mason BW Global High Yield Fund - Return of Capital (09-30-17) Important tax information for investors.
Report of Organizational Actions - Western Asset High Income Opportunity Fund Inc - Return of Capital (09-30-17) Important tax information for investors.
Report of Organizational Actions - Western Asset Global Strategic Income Fund - Return of Capital (07-31-17) Important tax information for investors.
Report of Organizational Actions - Western Asset Global High Income Fund Inc - Return of Capital (05-31-17) Important tax information for investors.
Report of Organizational Actions - Western Asset High Yield Fund - Return of Capital (05-31-17) Important tax information for investors.
Report of Organizational Actions - Western Asset High Income Fund II Inc - Return of Capital (04-30-17) Important tax information for investors.

2016

Distributions

Title Description
Reclassification of Distributions - ClearBridge Energy MLP Fund Inc Important tax information for investors. Notice of reclassification of distributions.
Clarification of Distributions - Western Asset Core Plus Bond Fund Important tax information for investors. Notice of reclassification of distributions.

Tax Guides

Title Description
Legg Mason 2016 Tax Guide Important tax information for investors.
Reclassifications of Tax-Exempt Distributions (2016) Important tax information for investors.
Distribution Reclassifications (2016) Important tax information for investors.
Qualified Dividend Income Percentage for Individual Shareholders (2016) Important tax information for investors.
Legg Mason 2016 Closed-End Fund Distribution Summary Distribution summary for Legg Mason closed end funds.

INFORMATION REGARDING ORGANIZATIONAL ACTIONS
AFFECTING BASIS OF SECURITIES

Title Description
Report of Organizational Actions - Western Asset Emerging Markets Debt Fund Inc - Return of Capital (12-31-16) Important tax information for investors.
Report of Organizational Actions - Western Asset Emerging Markets Income Fund Inc - Return of Capital (12-16-16) Important tax information for investors.
Report of Organizational Actions - Western Asset Worldwide Income Fund Inc - Return of Capital (12-16-16) Important tax information for investors.
Report of Organizational Actions - Western Asset Emerging Markets Income Fund Inc. Conversion Ratio (12-16-16) Important tax information for investors.
Report of Organizational Actions - Western Asset Worldwide Income Fund Inc. Conversion Ratio (12-16-16) Important tax information for investors.
Report of Organizational Actions - LMP Capital and Income Fund Inc - Return of Capital (11-30-16) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Fund Inc - Return of Capital (11-30-16) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Total Return Fund Inc - Return of Capital Common Shares (11-30-16) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Total Return Fund Inc - Return of Capital MRPS (11-30-16) Important tax information for investors.
Report of Organizational Actions - ClearBridge American Energy MLP Fund Inc - Return of Capital Common Shares (11-30-16) Important tax information for investors.
Report of Organizational Actions - ClearBridge American Energy MLP Fund Inc - Return of Capital MRPS (11-30-16) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Opportunity Fund Inc - Return of Capital Common Shares (11-30-16) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Opportunity Fund Inc - Return of Capital (11-30-16) Important tax information for investors.
Report of Organizational Actions - Western Asset Variable Rate Strategic Fund Inc. (11-15-16) Important tax information for investors.
Report of Organizational Actions - ClearBridge Tactical Dividend Income Fund - Return of Capital (10-31-16) Important tax information for investors.
Report of Organizational Actions - Legg Mason BWG Alternative Credit Fund - Return of Capital (10-31-16) Important tax information for investors.
Report of Organizational Actions - Legg Mason BWG High Yield Fund - Return of Capital (10-31-16) Important tax information for investors.
Report of Organizational Actions - Legg Mason BWG Income Opportunities Common Shares - Return of Capital (10-31-16) Important tax information for investors.
Report of Organizational Actions - Legg Mason BWG Income Opportunities Fund - MRPS Return of Capital (10-31-16) Important tax information for investors.
Report of Organizational Actions - Miller Income Opportunity Trust - Return of Capital (09-30-16) Important tax information for investors.
Report of Organizational Actions - Western Asset Global Partners Income Fund Return of Capital (08-29-16) Important tax information for investors.
Report of Organizational Actions - Western Asset Global Partners Income Fund Conversion Ratio (08-29-16) Important tax information for investors.
Report of Organizational Actions - Western Asset Managed High Income Fund Return of Capital (08-29-16) Important tax information for investors.
Report of Organizational Actions - Western Asset Managed High Income Fund Conversion Ratio (08-29-16) Important tax information for investors.
Report of Organizational Actions - LMP Real Estate Income Fund Inc. (06-10-16) Important tax information for investors.
Report of Organizational Actions - Western Asset Total Return Unconstrained Fund (05-31-16) Important tax information for investors.

2015

Tax Guides

Title Description
Legg Mason 2015 Tax Guide Important tax information for investors.
Legg Mason 2015 Closed-End Fund Distribution Summary Distribution summary for Legg Mason closed end funds.
Reclassifications of Tax-Exempt Distributions (2015) Important tax information for investors.
Distribution Reclassifications (2015) Important tax information for investors.

INFORMATION REGARDING ORGANIZATIONAL ACTIONS
AFFECTING BASIS OF SECURITIES

Title Description
Report of Organizational Actions - Western Asset Worldwide Income Fund Important tax information for investors.
Report of Organizational Actions - Western Asset Emerging Market Debt Fund Important tax information for investors.
Report of Organizational Actions - Legg Mason BW Global High Yield Fund Important tax information for investors.
Report of Organizational Actions - ClearBridge Tactical Dividend Income Fund Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Total Return Fund (MRPS) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Opportunity Fund (MRPS) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Opportunity Fund (Common Shares) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Fund (MRPS) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Fund (Common Shares) Important tax information for investors.
Report of Organizational Actions - ClearBridge American Energy MLP Fund (MRPS) Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Total Return Fund Inc. Important tax information for investors.
Report of Organizational Actions - Miller Income Opportunity Trust Important tax information for investors.
Report of Organizational Actions - Western Asset Inflation Indexed Plus Bond Fund Important tax information for investors.
Report of Organizational Actions - ClearBridge Energy MLP Total Return Fund Inc. Important tax information for investors.

2014

Tax Guides

Title Description
Legg Mason 2014 Tax Guide Important tax information for investors.

INFORMATION REGARDING ORGANIZATIONAL ACTIONS
AFFECTING BASIS OF SECURITIES

Title Description
ClearBridge CMA Form 8937 Important tax information for investors.
ClearBridge CEM Form 8937 Important tax information for investors.
ClearBridge CTR Form 8937 Important tax information for investors.
Legg Mason EMO Form 8937 Important tax information for investors.
Western Asset GDF Form 8937 Important tax information for investors.
Western Asset HYI Form 8937 Important tax information for investors.
ClearBridge Equity Fund Form 8937 Important tax information for investors.
ClearBridge Equity Income Fund-Return of Capital Form 8937 Important tax information for investors.
ClearBridge Variable All Cap Value Portfolio-Merger Ratios Form 8937 Important tax information for investors.
ClearBridge Variable All Cap Value Portfolio-Return of Capital Form 8937 Important tax information for investors.
QS Target Retirement 2015 Form 8937 Important tax information for investors.
QS Target Retirement 2020 Form 8937 Important tax information for investors.
QS Target Retirement 2025 Form 8937 Important tax information for investors.
QS Target Retirement 2030 Form 8937 Important tax information for investors.
QS Target Retirement 2035 Form 8937 Important tax information for investors.
QS Target Retirement 2040 Form 8937 Important tax information for investors.
QS Target Retirement 2045 Form 8937 Important tax information for investors.
QS Target Retirement 2050 Form 8937 Important tax information for investors.
QS Legg Mason Target Retirement Fund Form 8937 Important tax information for investors.

2013

Tax Guides

Title Description
Legg Mason 2013 Tax Guide Important tax information for investors.

INFORMATION REGARDING ORGANIZATIONAL ACTIONS
AFFECTING BASIS OF SECURITIES

Title Description
Legg Mason CBA Form 8937 Important tax information for investors.
Legg Mason CTR Form 8937 Important tax information for investors.
Legg Mason EMO Form 8937 Important tax information for investors.
LMP Capital and Income Fund 2013 Form 8937 Important tax information for investors.
Western Asset Inflation IMF 2013 Form 8937 Important tax information for investors.
Western Asset HYI Form 8937 Important tax information for investors.
ClearBridge Tactical Dividend 2013 Form 8937 Important tax information for investors.
Legg Mason BW Absolute Return Opportunities Fund Form 8937 Important tax information for investors.
Legg Mason BW Global Opportunities Bond Fund Form 8937 Important tax information for investors.
Legg Mason Capital Management All Cap Fund Form 8937 Important tax information for investors.
Western Asset High Yield Defined Opportunity Fund Form 8937 Important tax information for investors.
Western Asset Global Corporate Defined Opportunity Fund Form 8937