| Consumers Energy is our principal business. |
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IMPORTANT TAX INFORMATIONFOR HOLDERS OF CMS ENERGY AND CONSUMERS ENERGY STOCK
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TAX STATUS OF DIVIDEND DISTRIBUTIONS
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CMS Energy Corporation Common Stock
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2009 |
Taxable dividend distributions. For individuals, qualified dividend income. |
2008 |
Nontaxable return of capital distributions. Generally, reduces your tax basis in the shares. |
2007 |
Taxable dividend distributions. For individuals, qualified dividend income. |
CMS Energy Corporation 4.5% Cumulative Convertible Preferred Stock
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2009 |
Taxable dividend distributions. For individuals, qualified dividend income. |
2008 |
Nontaxable return of capital distributions. Generally, reduces your tax basis in the shares. |
2007 |
Taxable dividend distributions. For individuals, qualified dividend income. |
2006 |
Taxable dividend distributions. For individuals, qualified dividend income. |
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2005 |
Nontaxable return of capital distributions. Generally, reduces your tax basis in the shares. |
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2004 |
Nontaxable return of capital distributions. Generally, reduces your tax basis in the shares. |
Consumers Energy Company $4.16 Preferred Stock
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2009 |
Taxable dividend distributions. For individuals, qualified dividend income. |
2008 |
Taxable dividend distributions. For individuals, qualified dividend income. |
2007 |
Taxable dividend distributions. For individuals, qualified dividend income. |
2006 |
Taxable dividend distributions. For individuals, qualified dividend income. |
Consumers Energy Company $4.50 Preferred Stock
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2009 |
Taxable dividend distributions. For individuals, qualified dividend income. |
2008 |
Taxable dividend distributions. For individuals, qualified dividend income. |
2007 |
Taxable dividend distributions. For individuals, qualified dividend income. |
2006 |
Taxable dividend distributions. For individuals, qualified dividend income. |
Last updated February 1, 2010 |
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