Equity Residential Reports 2025 Dividend Income Tax Treatment
Equity Residential (NYSE:EQR) today reported the tax status of its 2025 dividends paid to shareholders. The final allocations as they will be reported on Form 1099-DIV are in the tables below:
Box 1a Total |
Box 1b |
Box 2a |
Box 2b |
Box 2e |
Box 2f |
Box3 |
Box 5 |
|||
| Record Date | Payable Date | Total Distribution Per Share | Ordinary Dividends |
Qualified Dividends1 |
Total Capital Gain Distr. |
Unrecap Sec. 1250 Gain2 |
Sec. 897
|
Sec. 897 Capital Gain2 |
Nondividend Distributions |
Sec. 199A Dividends1 |
| Common Shares: | ||||||||||
| 1/2/2025 | 1/17/2025 | $0.675000 |
$0.506494 |
$0.000000 |
$0.168506 |
$0.075658 |
$0.000000 |
$0.168506 |
$0.000000 |
$0.506364 |
| 3/31/2025 | 4/17/2025 | $0.692500 |
$0.519626 |
$0.000000 |
$0.172874 |
$0.077620 |
$0.000000 |
$0.172874 |
$0.000000 |
$0.519492 |
| 6/24/2025 | 7/11/2025 | $0.692500 |
$0.519626 |
$0.000000 |
$0.172874 |
$0.077620 |
$0.000000 |
$0.172874 |
$0.000000 |
$0.519492 |
| 9/25/2025 | 10/10/2025 | $0.692500 |
$0.519626 |
$0.000000 |
$0.172874 |
$0.077620 |
$0.000000 |
$0.172874 |
$0.000000 |
$0.519492 |
| Total | $2.752500 |
$2.065372 |
$0.000000 |
$0.687128 |
$0.308518 |
$0.000000 |
$0.687128 |
$0.000000 |
$2.064840 |
|
| Preferred Shares Series K: | ||||||||||
| 3/21/2025 | 3/31/2025 | $1.036250 |
$0.777563 |
$0.000000 |
$0.258687 |
$0.116149 |
$0.000000 |
$0.258687 |
$0.000000 |
$0.777363 |
| 6/20/2025 | 6/30/2025 | $1.036250 |
$0.777563 |
$0.000000 |
$0.258687 |
$0.116149 |
$0.000000 |
$0.258687 |
$0.000000 |
$0.777363 |
| 9/19/2025 | 9/30/2025 | $1.036250 |
$0.777563 |
$0.000000 |
$0.258687 |
$0.116149 |
$0.000000 |
$0.258687 |
$0.000000 |
$0.777363 |
| 12/19/2025 | 12/31/2025 | $1.036250 |
$0.777563 |
$0.000000 |
$0.258687 |
$0.116149 |
$0.000000 |
$0.258687 |
$0.000000 |
$0.777363 |
| Total | $4.145000 |
$3.110252 |
$0.000000 |
$1.034748 |
$0.464596 |
$0.000000 |
$1.034748 |
$0.000000 |
$3.109452 |
|
| (1) - These amounts are a subset of the amounts in Box 1a. | ||||||||||
| (2) - These amounts are a subset of the amounts in Box 2a. | ||||||||||
| Pursuant to Treas. Reg. §1.1061-6(c), Equity Residential is disclosing below two additional amounts for purposes of Section 1061 of the Internal Revenue Code. | ||||||||||
| Section 1061 is generally applicable to direct and indirect holders of "applicable partnership interests." | ||||||||||
| The amount of Box 2a Capital Gains not included in the two additional amounts below are Section 1231 gains, which are not considered for purposes of Section 1061. | ||||||||||
| Record Date | Payable Date | Form 1099-DIV Box 2a | One Year Amounts | Three Year Amounts | ||||||
| Total Capital Gain Distr. Per Share | Disclosure Per Share | Disclosure Per Share | ||||||||
| Common Shares: | ||||||||||
| 1/2/2025 | 1/17/2025 | $0.168506 |
$0.004106 |
$0.000000 |
||||||
| 3/31/2025 | 4/17/2025 | $0.172874 |
$0.004212 |
$0.000000 |
||||||
| 6/24/2025 | 7/11/2025 | $0.172874 |
$0.004212 |
$0.000000 |
||||||
| 9/25/2025 | 10/10/2025 | $0.172874 |
$0.004212 |
$0.000000 |
||||||
| Total | $0.687128 |
$0.016742 |
$0.000000 |
|||||||
| Preferred Shares Series K: | ||||||||||
| 3/21/2025 | 3/31/2025 | $0.258687 |
$0.006303 |
$0.000000 |
||||||
| 6/20/2025 | 6/30/2025 | $0.258687 |
$0.006303 |
$0.000000 |
||||||
| 9/19/2025 | 9/30/2025 | $0.258687 |
$0.006303 |
$0.000000 |
||||||
| 12/19/2025 | 12/31/2025 | $0.258687 |
$0.006303 |
$0.000000 |
||||||
| Total | $1.034748 |
$0.025212 |
$0.000000 |
|||||||
The Company did not incur any foreign taxes in 2025.
Because the Company has not yet completed and filed its 2025 tax returns, the income tax allocation information provided above is based on the best available information to date.
Shareholders are encouraged to consult their own tax advisers as to the federal, state and local income tax consequences of these dividends.
About Equity Residential
Equity Residential is committed to creating communities where people thrive. The Company, a member of the S&P 500, owns and manages 318 properties consisting of 86,320 apartment units in dynamic metro areas across the U.S. with a primary concentration in major coastal markets, diversified by a targeted presence in the high-growth metro areas of Atlanta, Austin, Dallas/Ft. Worth and Denver. For more information on Equity Residential, please visit our website at www.equityapartments.com.
View source version on businesswire.com: https://www.businesswire.com/news/home/20260123237167/en/
Marty McKenna
(312) 928-1901