Armada Hoffler Properties Announces Income Tax Treatment of Its 2024 Dividend Distributions
Armada Hoffler Properties (NYSE: AHH) has released its 2024 dividend tax treatment information for common and preferred stockholders. For common stock dividends, the distribution comprises 36.62% ordinary dividends, 36.80% capital gain distribution, and 26.58% return of capital. The Series A preferred stock dividends consist of 49.88% ordinary dividends and 50.12% capital gain distribution.
Notable components include Unrecaptured Section 1250 Gain at 25.45% for common stock and 34.66% for preferred stock. Section 897 distributions for foreign investors include both ordinary dividends and capital gains components. All ordinary dividend portions qualify as Section 199A dividends under the Tax Cuts and Jobs Act.
Armada Hoffler Properties (NYSE: AHH) ha rilasciato le informazioni relative al trattamento fiscale dei dividendi per l'anno 2024 per gli azionisti di azioni ordinarie e privilegiate. Per i dividendi delle azioni ordinarie, la distribuzione è composta da 36,62% dividendi ordinari, 36,80% distribuzione di guadagni in conto capitale e 26,58% rimborso di capitale. I dividendi delle azioni privilegiate di Serie A consistono in 49,88% dividendi ordinari e 50,12% distribuzione di guadagni in conto capitale.
Componenti notevoli includono il guadagno Non recuperato di Sezione 1250 al 25,45% per le azioni ordinarie e al 34,66% per le azioni privilegiate. Le distribuzioni secondo la Sezione 897 per investitori stranieri includono sia dividendi ordinari che componenti di guadagni in conto capitale. Tutte le porzioni di dividendi ordinari si qualificano come dividendi della Sezione 199A ai sensi della Legge sui Tagli Fiscali e Occupazionali.
Armada Hoffler Properties (NYSE: AHH) ha publicado su información sobre el tratamiento fiscal de los dividendos para el año 2024 para los accionistas de acciones comunes y preferentes. Para los dividendos de acciones comunes, la distribución comprende 36.62% dividendos ordinarios, 36.80% distribución de ganancias de capital y 26.58% retorno de capital. Los dividendos de las acciones preferentes de la Serie A consisten en 49.88% dividendos ordinarios y 50.12% distribución de ganancias de capital.
Componentes notables incluyen la Ganancia No Recuperada de la Sección 1250 al 25.45% para acciones comunes y al 34.66% para acciones preferentes. Las distribuciones de la Sección 897 para inversores extranjeros incluyen tanto dividendos ordinarios como componentes de ganancias de capital. Todas las porciones de dividendos ordinarios califican como dividendos de la Sección 199A según la Ley de Recortes de Impuestos y Empleos.
Armada Hoffler Properties (NYSE: AHH)는 보통주 및 우선주 주주를 위한 2024년 배당금 세금 처리 정보를 발표했습니다. 보통주 배당금의 배분에는 36.62% 일반 배당금, 36.80% 자본 이익 배당, 26.58% 자본 환급이 포함됩니다. A 시리즈 우선주 배당금은 49.88% 일반 배당금 및 50.12% 자본 이익 배당으로 구성됩니다.
주요 구성 요소로는 보통주에 대한 25.45%의 비회수 1250항 이익과 우선주에 대한 34.66%가 포함됩니다. 외국인 투자자를 위한 897항 배당은 일반 배당금과 자본 이익 요소를 포함합니다. 모든 일반 배당금 부분은 세금 인하 및 고용법에 따른 199A 항의 배당으로 자격이 있습니다.
Armada Hoffler Properties (NYSE: AHH) a publié des informations sur le traitement fiscal des dividendes pour l'année 2024 pour les actionnaires d'actions ordinaires et privilégiées. Pour les dividendes des actions ordinaires, la distribution se compose de 36,62% de dividendes ordinaires, 36,80% de distribution de gains en capital et 26,58% de remboursement de capital. Les dividendes des actions privilégiées de la Série A consistent en 49,88% de dividendes ordinaires et 50,12% de distribution de gains en capital.
Des composants notables incluent le Gain Non Récupéré de la Section 1250 à 25,45% pour les actions ordinaires et 34,66% pour les actions privilégiées. Les distributions de la Section 897 pour les investisseurs étrangers comprennent à la fois des dividendes ordinaires et des éléments de gains en capital. Toutes les portions de dividendes ordinaires qualifient comme dividendes de la Section 199A en vertu de la Loi sur les Réductions Fiscales et les Emplois.
Armada Hoffler Properties (NYSE: AHH) hat Informationen zur steuerlichen Behandlung der Dividenden für das Jahr 2024 für Aktionäre von Stamm- und Vorzugsaktien veröffentlicht. Bei den Dividenden der Stammaktien setzt sich die Verteilung aus 36,62% ordentlichen Dividenden, 36,80% Kapitalgewinnausschüttungen und 26,58% Kapitalrückerstattung zusammen. Die Dividenden der Vorzugsaktien der Serie A bestehen aus 49,88% ordentlichen Dividenden und 50,12% Kapitalgewinnausschüttungen.
Bemerkenswerte Bestandteile umfassen den nicht wiedererholten Gewinn gemäß Abschnitt 1250, der 25,45% für Stammaktien und 34,66% für Vorzugsaktien beträgt. Ausschüttungen gemäß Abschnitt 897 für ausländische Investoren umfassen sowohl ordentliche Dividenden als auch Kapitalgewinne. Alle Teile der ordentlichen Dividende qualifizieren sich als Dividenden gemäß Abschnitt 199A im Rahmen des Gesetzes über Steuererleichterungen und Beschäftigung.
- Significant portion of distributions classified as return of capital (26.58%) for common stock, which is typically tax-advantaged for investors
- High percentage of qualified Section 199A dividends, providing potential tax benefits to shareholders
- None.
VIRGINIA BEACH, Va., Jan. 30, 2025 (GLOBE NEWSWIRE) -- Armada Hoffler Properties, Inc. (NYSE: AHH) announced the income tax treatment of its 2024 dividend distributions to holders of shares of the Company’s common stock and preferred stock.
This information represents final income allocations as they will be reported on Form 1099-DIV. The tax information provided should not be construed as tax advice. Stockholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of the Company’s distributions. Beginning in 2018, ordinary taxable income per share of common stock and preferred stock is equal to the 199A dividend that was created by the 2017 Tax Cuts and Jobs Act.
Common Stock Dividends
NYSE Ticker Symbol: AHH
CUSIP #04208T 10 8
EIN: #46-1214914
| Box 1a Total Ordinary Dividends | 36.62 | % | |
| Box 2a Total Capital Gain Distribution | 36.80 | % | |
| Box 2b Unrecaptured Section 1250 Gain | 25.45 | % | |
| Box 2e Section 897 Ordinary Dividend | 2.89 | % | |
| Box 2f Section 897 Capital Gain | 36.80 | % | |
| Box 3 Non-Dividend Distributions | 26.58 | % | |
| Box 5 Section 199A Dividends | 36.62 | % | |
| Total Capital Gain | 36.80 | % | |
| Total Ordinary | 36.62 | % | |
| Total Return of Capital | 26.58 | % | |
| Total | 100.00 | % | |
Preferred Series A Dividends
NYSE Ticker Symbol: AHHPrA
CUSIP #04208T 20 7
EIN: #46-1214914
| Box 1a Total Ordinary Dividends | 49.88 | % | |
| Box 2a Total Capital Gain Distribution | 50.12 | % | |
| Box 2b Unrecaptured Section 1250 Gain | 34.66 | % | |
| Box 2e Section 897 Ordinary Dividend | 3.94 | % | |
| Box 2f Section 897 Capital Gain | 50.12 | % | |
| Box 5 Section 199A Dividends | 49.88 | % | |
| Total Capital Gain | 50.12 | % | |
| Total Ordinary | 49.88 | % | |
| Total | 100.00 | % | |
Line 2a - The total dividend classified as Capital Gain is Section 1231 gain for purposes of Internal Revenue Code (IRC) Section 1061. Section 1061 is generally applicable to direct and indirect holders of "applicable partnership interests."
Line2b - These amounts are a subset of, and included in, the 2024 Capital Gain amounts (Line 2a).
Line 2e - The amount of the dividends treated as a Disposition of Investment in United States Real Property, for purposes of Internal Revenue Code (IRC) Section 897, are reflected in Boxes 2e and 2f. Box 2e is a subset of, and included in, the 2024 Taxable Ordinary Dividend amounts (Line 1a). Box 2f is a subset of, and included in, the 2024 Capital Gain amounts (Line 2a).
Line 5 - These amounts are a subset of, and included in, the 2024 Taxable Ordinary Dividend amounts (Line 1a).
About Armada Hoffler Properties, Inc.
Armada Hoffler Properties, Inc. (NYSE: AHH) is a vertically-integrated, self-managed real estate investment trust ("REIT") with four decades of experience developing, building, acquiring, and managing high-quality, institutional-grade office, retail, and multifamily properties located primarily in the Mid-Atlantic and Southeastern United States. In addition to developing and building properties for its own account, the Company also provides development and general contracting construction services to third-party clients. Founded in 1979 by Daniel A. Hoffler, the Company has elected to be taxed as a REIT for U.S. federal income tax purposes. For more information visit ArmadaHoffler.com.
Contact:
Chelsea Forrest
Armada Hoffler
Vice President of Investor Relations and Corporate Communications
Email: CForrest@ArmadaHoffler.com
Phone: (757) 366-4000
FAQ
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