Federal Realty Investment Trust Releases Tax Status of 2025 Distributions
NORTH BETHESDA, Md., Jan. 23, 2026 /PRNewswire/ -- Federal Realty Investment Trust (NYSE:FRT) released today the Federal income tax treatment for 2025 distributions to holders of its Common Shares of Beneficial Interest (NYSE:FRT) and its 5.000% Series C Cumulative Redeemable Preferred Shares (NYSE:FRT).
Common Shares (CUSIP # 313745101)
Record Date | Payable | Distribution | Taxable | Qualified | Capital | Unrecap. Sec | Nontaxable | Section 199A | Sec 897 |
01/02/2025 | 01/15/2025 | $1.100000 | $0.946000 | $0.000000 | $0.154000 | $0.036960 | $0.000000 | $0.946000 | $0.150304 |
04/01/2025 | 04/15/2025 | $1.100000 | $0.946000 | $0.000000 | $0.154000 | $0.036960 | $0.000000 | $0.946000 | $0.150304 |
07/01/2025 | 07/15/2025 | $1.100000 | $0.946000 | $0.000000 | $0.154000 | $0.036960 | $0.000000 | $0.946000 | $0.150304 |
10/01/2025 | 10/15/2025 | $1.130000 | $0.971800 | $0.000000 | $0.158200 | $0.037968 | $0.000000 | $0.971800 | $0.154403 |
2025 Totals | $4.430000 | $3.809800 | $0.000000 | $0.620200 | $0.148848 | $0.000000 | $3.809800 | $0.605315 |
(1) | These amounts are a subset of, and included in, the 2025 Taxable Ordinary Dividend amounts. |
(2) | These amounts are a subset of, and included in, the 2025 Capital Gain amounts. |
(3) | The amount of the quarterly dividends treated as a Disposition of Investment in United States Real Property, for purposes of Internal Revenue Code (IRC) Section 897, are reflected in Box 2f. Box 2f is a subset of, and included in, the 2025 Capital Gain amounts. |
(4) | Pursuant to Treasury Regulation Section 1.1061-6(c), Federal Realty Investment Trust is disclosing the following information to its shareholders. "One Year Amounts Disclosure" is 2.4% of the capital gain distributions and "Three Year Amounts Disclosure" is 2.4% of the capital gain distributions. Capital gain distributions related to Section 1231 gain are 97.6% of the total capital gain distributions. |
5.000% Series C Cumulative Redeemable Preferred Shares (CUSIP # 313745200))
Record Date | Payable | Distribution | Taxable | Qualified | Capital | Unrecap. | Nontaxable | Section | Sec 897 |
01/02/2025 | 01/15/2025 | $0.31250 | $0.268750 | $0.00000 | $0.043750 | $0.01050 | $0.00000 | $0.268750 | $0.04270 |
04/01/2025 | 04/15/2025 | $0.31250 | $0.268750 | $0.00000 | $0.043750 | $0.01050 | $0.00000 | $0.268750 | $0.04270 |
07/01/2025 | 07/15/2025 | $0.31250 | $0.268750 | $0.00000 | $0.043750 | $0.01050 | $0.00000 | $0.268750 | $0.04270 |
10/01/2025 | 10/15/2025 | $0.31250 | $0.268750 | $0.00000 | $0.043750 | $0.01050 | $0.00000 | $0.268750 | $0.04270 |
2025 Totals | $1.25000 | $1.075000 | $0.00000 | $0.175000 | $0.04200 | $0.00000 | $1.075000 | $0.17080 |
(1) | Amount represents dividends per depositary share, each representing 1/1000th of a share. |
(2) | These amounts are a subset of, and included in, the 2025 Taxable Ordinary Dividend amounts. |
(3) | These amounts are a subset of, and included in, the 2025 Capital Gain amounts. |
(4) | The amount of the quarterly dividends treated as a Disposition of Investment in United States Real Property, for purposes of Internal Revenue Code (IRC) Section 897, are reflected in Box 2f. Box 2f is a subset of, and included in, the 2025 Capital Gain amounts. |
(5) | Pursuant to Treasury Regulation Section 1.1061-6(c), Federal Realty Investment Trust is disclosing the following information to its shareholders. "One Year Amounts Disclosure" is 2.4% of the capital gain distributions and "Three Year Amounts Disclosure" is 2.4% of the capital gain distributions. Capital gain distributions related to Section 1231 gain are 97.6% of the total capital gain distributions. |
The company did not incur any foreign taxes. Shareholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of Federal Realty distributions.
About Federal Realty
Federal Realty is a recognized leader in the ownership, operation and redevelopment of high-quality retail-based properties located primarily in major coastal markets and select underserved regions with strong economic and demographic fundamentals. Founded in 1962, Federal Realty's mission is to deliver long-term, sustainable growth through investing in communities where retail demand exceeds supply. This includes a portfolio of open-air shopping centers and mixed-use destinations—such as Santana Row, Pike & Rose and Assembly Row—which together reflect the company's ability to create distinctive, high-performing environments that serve as vibrant destinations for their communities. As of September 30, 2025, Federal Realty's 103 properties include approximately 3,600 tenants in 27.9 million commercial square feet, and approximately 3,000 residential units.
Federal Realty has increased its quarterly dividends to its shareholders for 58 consecutive years, the longest record in the REIT industry. The company is an S&P 500 index member and its shares are traded on the NYSE under the symbol FRT. For additional information about Federal Realty and its properties, visit www.federalrealty.com.
Investor Inquiries: Jill Sawyer Senior Vice President, Investor Relations 301.998.8265 | Media Inquiries: Brenda Pomar Senior Director, Corporate Communications 301.998.8316 |
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SOURCE Federal Realty Investment Trust