New for the 2018 Tax Year: Please note that the spreadsheet now requests data regarding your company’s “Section 199A dividends,” which are reported on Box 5 of the 2018 IRS Form 1099-DIV. Section 199A Dividends should be included in column AG/33. Section 199A(e)(3) of the Internal Revenue Code provides that “the term “qualified REIT dividend” means any dividend from a real estate investment trust received during the taxable year which—(A) is not a capital gain dividend, as defined in section 857(b)(3), and (B) is not qualified dividend income, as defined in section 1(h)(11).”
View an example here.
Target Due Date: The mutual fund and brokerage community has requested that this information be submitted no later than Tuesday, January 15, 2019. REITs that require additional time to prepare the data may choose to communicate with the entities that have requested REIT year-end tax reporting information to arrange an alternative due date and to determine whether to send partial information as it becomes available.
Please use the online spreadsheet available at the “Tax Forms” link after logging in to the reit.com website or through the email link sent by firstname.lastname@example.org to submit your Form 1099-DIV data. Do not email us this completed form. Please refer to the instructions for further details.
Helpful Tip: Remember to scroll to the top of the form before entering or editing data.