InfraCap MLP ETF Issues Tax Update Clarifying Form 1099-DIV Reporting for Shareholders

InfraCap MLP ETF (NYSE Arca: AMZA) issued a tax update on Monday, June 22, 2026, regarding the fund’s distribution structure and its implications for shareholders. The announcement clarifies the classification of the fund’s recent payouts and outlines the specific tax reporting requirements for investors holding the ETF in their portfolios.

The fund’s management specifies that distributions paid to shareholders consist of a combination of return of capital and dividend income. Because the ETF operates as a C-corporation for tax purposes, it issues Form 1099-DIV to shareholders rather than the Schedule K-1 forms typically associated with direct investments in master limited partnerships. This structure requires investors to report their earnings as dividend income, which may be subject to different tax rates depending on the characterization of the distribution as either qualified or non-qualified. The update serves to inform current stakeholders of these reporting standards as they prepare their annual tax filings.

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Date: June 22, 2026

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GOAI