Note 1. There were no section 852(b)(7) split year dividends for 2018 or 2020.
Note 2. Box 7. No foreign taxes were reported.
Note 3. Box 9 and 10. No liquidation distributions were paid.
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. Shareholders should consult with their tax advisors to determine whether this requirement affects any portion of the dividends included in Box 5.
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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.