How Do Covered Call ETF's like JEPI Pay Out? Is There Any Special Tax Implications?

Do these ETF's pay out the cash as simple dividend payments? If you buy them in a non-tax sheltered account, do you have to file any special tax forms at the end of the year. I once bought a commodities ETF and I had to fill out all these strange tax forms during tax season because I became a limited partner when I bought the ETF!! Yikes!