URANIUM PRODUCTION CENTERS URANIUM MINES & PROJECTS CORPORATE INVESTORS CONTACT LATEST NEWS Sep 2, 2015 Energy Fuels to Present on September 9 at the 17th Annual Rodman & Renshaw Global Investment Conferenc... Read More... Aug 7, 2015 Energy Fuels Announces Quarterly Results for the Three Months Ended June 30, 2015 Read More... Aug 3, 2015 Energy Fuels Completes Expansion of its Roca Honda Uranium Project in New Mexico Read More... Jul 21, 2015 Energy Fuels Obtains Final Approval for its Hank ISR Uranium Project Read More... Jul 16, 2015 Energy Fuels Receives Mine Permit from State of Wyoming for its Sheep Mountain Uranium Project Read More... Jul 13, 2015 Energy Fuels Provides Production and Development Update on Newly Acquired Nichols Ranch ISR Uranium Pr... Read More... SIGN-UP FOR EMAIL UPDATES By clicking 'Submit', you consent to receiving email updates, press releases, invitations, market information and other electronic messages from Energy Fuels Inc. You may withdraw consent at any time. Energy Fuels Inc. 2 Toronto Street, Suite 500 Toronto, Ontario M5C 2B6 Energy Fuels Resources (US) Inc. 225 Union Blvd., Suite 600 Lakewood, Colorado 80228 303-974-2140 info@energyfuels.com INFORMATION FOR US SHAREHOLDERS IMPORTANT TAX NOTICE FOR U.S. SHAREHOLDERS 2013 TAX YEAR This statement is provided for shareholders who are United States persons for purposes of the U.S. Internal Revenue Code of 1986, as amended (“IRC”) and the regulations thereunder. It is not relevant to other shareholders. Energy Fuels Inc. (“EFI”) believes that it would not be classified as a Passive Foreign Investment Corporation (“PFIC”) as defined in Section 1297(a) of the IRC for the year ending 12/31/2013. The PFIC rules are highly complex and EFI has not requested that the Internal Revenue Service review its determination of PFIC status for the year ended December 31, 2013 and therefore EFI can give no assurance that is not a PFIC. For EFI U.S. shareholders who owned shares as of October 1, 2011 and who (i) had previously made a timely Qualifying Electing Fund (“QEF”) election for the first year in such U.S. shareholder’s holding period in which EFI was a PFIC or (ii) made a mark to market election, the PFIC provisions (including the provisions governing QEFs and mark to market reporting) should no longer apply to their EFI shareholdings unless and until EFI subsequently is deemed a PFIC. All other U.S shareholders who owned shares as of October 1, 2011 would continue to be subject to the PFIC rules, however certain elections may be available that would allow such U.S. shareholders to not continue to be subject to the PFIC rules. The U.S. tax laws regarding PFICS are extremely complex and shareholders are advised to consult their own tax advisors concerning the overall tax consequences of, and the applicability, availability and advisability of making any elections with respect to, their investment in, and ownership of shares of EFI under U.S. Federal, state, local and foreign law. Further information on PFICs is available on the internet at the Internal Revenue Service website, www.irs.gov. IMPORTANT INFORMATION FOR FORMER U.S. SHAREHOLDERS OF URANERZ ENERGY CORPORATION IRS Form 8937 – Report of Organizational Actions Affecting Basis of Securities IMPORTANT INFORMATION FOR FORMER U.S. SHAREHOLDERS OF STRATHMORE MINERALS CORP. IRS Form 8937 – Report of Organizational Actions Affecting Basis of Securities