Go to PSEC's web site, click on Investor Relation on top of the screen, then click tax information:
According to PSEC's web site:
2009 27.44% of the annual dividend is ROC
2010 28.62% is ROC
2011 13.07% is ROC
Do not know why they had not listed that for 2012 yet. E-mailed them today to find out.
It appears some of the PSEC investors here had no idea that they had been getting ROC as part of their annual dividends and if they reported their complete amount of PSEC dividends as taxable dividends in previous years, then they have nobody to blame but themselves or their tax accountants.