Farmland Partners Announces Tax Treatment of 2023 Distributions
CUSIP: 31154R109
EIN: 46-3769850
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Common Stock | ||||||||||||||||||||||||||||
Dividends |
Capital Gains |
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Declaration Date | Payment Date | Record Date |
Distribution Per Share |
Distribution Per Share Allocable to 2023 | Taxable Ordinary (Box 1a) |
Qualified (Box 1b) (1) |
Total (Box 2a) |
Unrecaputured Section 1250 (Box 2b) |
Return of Capital (Box 3) (2) |
Section 199A (Box 5) (1) |
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|
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|
$ |
0.060000 |
$ |
0.060000 |
$ |
- |
$ |
- |
$ |
0.060000 |
$ |
- |
$ |
- |
$ |
- |
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|
|
|
|
|
$ |
0.060000 |
$ |
0.060000 |
$ |
- |
$ |
- |
$ |
0.060000 |
$ |
- |
$ |
- |
$ |
- |
||||||||
|
|
|
|
|
$ |
0.060000 |
$ |
0.060000 |
$ |
- |
$ |
- |
$ |
0.060000 |
$ |
- |
$ |
- |
$ |
- |
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|
|
|
|
|
$ |
0.060000 |
$ |
0.060000 |
$ |
- |
$ |
- |
$ |
0.060000 |
$ |
- |
$ |
- |
$ |
- |
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|
|
|
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|
$ |
0.210000 |
$ |
0.170342 |
$ |
- |
$ |
- |
$ |
0.170342 |
$ |
- |
$ |
- |
$ |
- |
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$ |
0.450000 |
$ |
0.410342 |
$ |
- |
$ |
- |
$ |
0.410342 |
$ |
- |
$ |
- |
$ |
- |
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Footnotes: | ||||||||||||||||||||||||||||
(1) Qualified dividends and Section 199A dividends are a subset of, and included in, the taxable ordinary dividend amount. | ||||||||||||||||||||||||||||
(2) Return of capital represents a return of stockholder investment. |
The special dividend of
Pursuant to Treas. Reg. § 1.1061-4(b)(7)(i), the capital gains shown in box 2(a) are determined under Section 1231 and are excluded from “applicable partnership interest” disclosures.
In 2023, there was no “Box 3 Nondividend Distribution” on form 1099-DIV, and therefore no requirement to file Form 8937.
The Nareit REIT 1099-DIV Spreadsheet is available for download under the heading “2023 Dividend Information” at this link: https://ir.farmlandpartners.com/resources/IRS-Forms/default.aspx.
Stockholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from us.
About
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1 The REIT declared a dividend in
View source version on businesswire.com: https://www.businesswire.com/news/home/20240213517925/en/
ir@farmlandpartners.com
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