Ventas Announces Tax Treatment Of 2022 Distributions
For income tax purposes, total taxable dividend income for 2022 was
The following table summarizes the nature of these cash distributions and provides the appropriate Form 1099-DIV box number:
2022 DISTRIBUTIONS ON VENTAS COMMON STOCK |
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Date Paid |
Taxable Distribution |
Box 1a
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Box 1b
Box 1a) |
Box 5 199A Dividend (Included in Box 1a) |
Box 2a Capital Gain Distr. |
Box 2b Unrecap. Section 1250 Gain (Included in Box 2a) |
Box 2f Section 897 Capital Gain (included in Box 2a) |
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Total Taxable in 2022 |
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The 2022 Non-Qualified Ordinary Dividends are also reported on Form 1099-DIV, Box 5, Section 199A Dividends. Treasury Regulation §1.199A-3(c)(2)(ii) requires that shareholders hold their REIT shares for at least 45 days in order for the dividends to be treated as Section 199A Dividends. Pursuant to Treasury Regulation §1.1061-6(c), the Company reports that for purposes of Section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are
About Ventas
View source version on businesswire.com: https://www.businesswire.com/news/home/20230117006127/en/
BJ Grant
(877) 4-VENTAS
Source: