|Qualified REIT dividends eligible for a 20% deduction under Internal Revenue Code Section 199A(a) are reported in Box 5 for the first time this year. Please consult your tax advisor to see if you qualify for this deduction.|
This spreadsheet and the accompanying instructions do not constitute, and should not be considered a substitute for, legal advice. The rules governing the proper tax characterization of distributions by REITs can be complex. Each REIT should consult its own tax advisor regarding the proper tax characterization and reporting of the REIT’s distributions.