The extent to which Eaton Corporation plc's distributions are taxable as a dividend for U.S. tax purposes is reported to U.S. shareholders on Form 1099.

Pursuant to U.S. Treasury Regulation, Eaton Corporation plc will publish Form 8937 which describes the U.S. federal tax implications of each distribution that occurs in 2013-2019 fiscal years. You can download Forms 8937 for fiscal years 2013-2019 below.

Shareholders are encouraged to consult their tax advisors regarding the income tax consequences of these distributions under the laws of the United States (federal, state, and local), Ireland, and any other applicable non-U.S. jurisdiction.