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SEC Filings

S-1/A
CHARTER COMMUNICATIONS, INC. /MO/ filed this Form S-1/A on 09/28/1999
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spent or expect to spend a short period of time in the United States should
consult their tax advisors prior to the sale of Class A common stock to
determine the United States federal income tax consequences of the sale. A
non-U.S. holder who is a corporation and who meets the requirements of clause
(1) or (2) above generally will be required to pay tax on its net gain at
regular graduated United States federal income tax rates. Such non-U.S. holder
may also have to pay a branch profits tax.
 
FEDERAL ESTATE TAX
 
     For United States federal estate tax purposes, an individual's gross estate
will include the Class A common stock owned, or treated as owned, by an
individual. Generally, this will be the case regardless of whether such
individual was a United States citizen or a United States resident. This general
rule of inclusion may be limited by an applicable estate tax or other treaty.
 
INFORMATION REPORTING AND BACKUP WITHHOLDING TAX
 
     Under United States Treasury regulations, we must report annually to the
Internal Revenue Service and to each non-U.S. holder the amount of dividends
paid to such holder and the tax withheld with respect to such dividends. These
information reporting requirements apply regardless of whether withholding is
required. Copies of the information returns reporting such dividends and
withholding may also be made available to the tax authorities in the country in
which the non-U.S. holder is a resident under the provisions of an applicable
income tax treaty or agreement.
 
     Currently, the 31% United States backup withholding tax generally will not
apply:
 
     (1) to dividends which are paid to non-U.S. holders and are taxed at the
         regular 30% withholding tax rate as discussed above, or
 
     (2) before January 1, 2001, to dividends paid to a non-U.S. holder at an
         address outside of the United States unless the payor has actual
         knowledge that the payee is a U.S. holder.
 
     Backup withholding and information reporting generally will apply to
dividends paid to addresses inside the United States on shares of Class A common
stock to beneficial owners that are not "exempt recipients" and that fail to
provide identifying information in the manner required.
 
     The recently finalized United States Treasury regulations provide that in
the case of dividends paid after December 31, 2000, a non-U.S. holder generally
would be subject to backup withholding tax at the rate of 31% unless
 
     (1) certification procedures, or
 
     (2) documentary evidence procedures, in the case of payments made outside
         the United States with respect to an offshore account
 
are satisfied. These regulations generally presume a non-U.S. holder is subject
to backup withholding at the rate of 31% and information reporting requirements
 
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