Dividend Tax Information
To qualify as a real estate investment trust (“REIT”), we are required to distribute annually 90% of our taxable net income. As long as we qualify as a REIT, we generally will not be subject to U.S. federal income tax on our taxable net income that we distribute to our shareholders.
REIT distributions to shareholders generally will be taxable as ordinary income. We may at times classify part of our distribution as long-term capital gain or as qualified dividend income. If we make a distribution that exceeds our taxable earnings, such distributions generally will be treated as a tax-free return of capital to the extent of such shareholder’s tax basis in its stock and as capital gain thereafter.
Shareholders will be notified of the proper tax characterization of our distributions by way of IRS Form 1099-DIV following the close of each tax year. Due to the complex nature of the applicable tax rules, we recommend that shareholders consult their tax advisors to ensure proper tax treatment of distributions received.
| Date | Document | Download |
|---|---|---|
| January 27, 2023 | 2022 Dividend Tax Information | 9 |
| January 27, 2023 | 2022 Form 8937: Report of Organizational Actions Affecting Basis of Securities | 9 |
| January 28, 2022 | 2021 Conversion Rate Adjustment | 9 |
| January 28, 2022 | 2021 Form 8937: Report of Organizational Actions Affecting Basis of Securities | 9 |
| January 28, 2022 | 2021 Dividend Tax Information | 9 |
| January 29, 2021 | 2020 Form 8937: Report of Organizational Actions Affecting Basis of Securities | 9 |
| January 29, 2021 | 2020 Dividend Tax Information | 9 |
| January 27, 2020 | 2019 Form 8937: Report of Organizational Actions Affecting Basis of Securities | 9 |
| January 27, 2020 | 2019 Dividend Tax Information | 9 |
| March 15, 2018 | 2018 Form 8937: Report of Organizational Actions Affecting Basis of Securities | 9 |
| March 15, 2018 | 2018 Dividend Tax Information | 9 |
| March 15, 2017 | 2017 Dividend Tax Information | 9 |
| March 17, 2016 | 2016 Dividend Tax Information | 9 |
| March 16, 2015 | 2015 Dividend Tax Information | 9 |
| March 12, 2014 | 2014 Dividend Tax Information | 9 |
| March 13, 2013 | 2013 Form 8937: Report of Organizational Actions Affecting Basis of Securities | 9 |
| March 13, 2013 | 2013 Dividend Tax Information | 9 |
| March 14, 2012 | 2012 Form 8937: Report of Organizational Actions Affecting Basis of Securities | 9 |
| March 14, 2012 | 2012 Dividend Tax Information | 9 |
| March 16, 2011 | 2011 Dividend Tax Information | 9 |