(1) 9.41% of these amounts are also reported as Section 897 ordinary dividends attributable to dispositions of U.S. Real Property Interests (Box 2e). (2) Qualified Dividends (Box 1b) and Section 199A ...
The 2025 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 ...
(1) These amounts are a subset of, and included in, the 2025 ordinary dividend amounts (Box 1a). (2) Represents a return of capital. (3) Treasury Regulation § 1.199A-3(c)(2)(ii) requires that ...
100% of the Ordinary Dividend Income is treated as Internal Revenue Code (IRC) Section 199A Qualified REIT Dividend Income. Treasury Regulation §1.199A-3(c)(2)(ii) requires that shareholders hold ...
In this fourth installment of my multi-part series on the One Big Beautiful Bill Act (the “Act”), Steve Nofziger and I discuss a provision of the Act that impacts pass-through business entities and ...
Some results have been hidden because they may be inaccessible to you
Show inaccessible results