AMH Announces Tax Treatment of 2024 Distributions
AMH (NYSE: AMH), a leading single-family rental homes operator, has announced the tax treatment of its 2024 cash distributions. The company's distributions across common shares and preferred shares (Series G and H) were classified as 56.415249% Ordinary Dividend Income and 43.584751% Capital Gain Distributions for all quarters.
Key tax details include: 100% of Ordinary Dividend Income qualifies as IRC Section 199A REIT Dividend Income, 30.154110% of capital gain distributions is treated as unrecaptured IRC Section 1250 gain, and all capital gain distributions represent gains from US real property interests for foreign shareholders. As of September 2024, AMH owned nearly 60,000 single-family properties across multiple US regions.
AMH (NYSE: AMH), un operatore leader nel settore degli affitti di abitazioni unifamiliari, ha annunciato il trattamento fiscale delle sue distribuzioni in contante per il 2024. Le distribuzioni dell'azienda su azioni ordinarie e azioni privilegiate (Serie G e H) sono state classificate come 56,415249% Reddito da Dividendi Ordinari e 43,584751% Distribuzioni di Plusvalenze per tutti i trimestri.
Dettagli fiscali chiave includono: il 100% del Reddito da Dividendi Ordinari si qualifica come Reddito da Dividendi REIT ai sensi della Sezione 199A del Codice IRC, il 30,154110% delle distribuzioni di plusvalenze è trattato come guadagni non recuperati ai sensi della Sezione 1250 del Codice IRC, e tutte le distribuzioni di plusvalenze rappresentano guadagni provenienti da interessi su beni immobili statunitensi per gli azionisti stranieri. A settembre 2024, AMH possedeva quasi 60.000 proprietà unifamiliari in diverse regioni degli Stati Uniti.
AMH (NYSE: AMH), un operador líder en el sector de alquiler de viviendas unifamiliares, ha anunciado el tratamiento fiscal de sus distribuciones en efectivo para 2024. Las distribuciones de la compañía en acciones ordinarias y acciones preferentes (Serie G y H) se clasificaron como 56,415249% Ingresos de Dividendos Ordinarios y 43,584751% Distribuciones de Ganancias de Capital para todos los trimestres.
Los detalles fiscales clave incluyen: el 100% de los Ingresos de Dividendos Ordinarios califica como Ingresos de Dividendos REIT bajo la Sección 199A del IRC, el 30,154110% de las distribuciones de ganancias de capital se trata como ganancias no recuperadas bajo la Sección 1250 del IRC, y todas las distribuciones de ganancias de capital representan ganancias de intereses en bienes raíces de EE. UU. para accionistas extranjeros. A septiembre de 2024, AMH poseía cerca de 60,000 propiedades unifamiliares en múltiples regiones de EE. UU.
AMH (NYSE: AMH), 단독 주택 임대 운영의 선두주자가 2024년 현금 배당의 세금 처리 방침을 발표했습니다. 회사의 보통주와 우선주(시리즈 G 및 H)에 대한 배당금은 모든 분기에 대해 56.415249% 일반 배당소득 및 43.584751% 자본 이익 배당으로 분류되었습니다.
주요 세금 세부사항은 다음과 같습니다: 일반 배당소득의 100%가 IRC 섹션 199A의 REIT 배당소득으로 자격이 되며, 자본 이익 배당의 30.154110%는 회수되지 않은 IRC 섹션 1250 이익으로 처리되고, 모든 자본 이익 배당은 외국 주주를 위한 미국 부동산 이익을 나타냅니다. 2024년 9월 기준으로 AMH는 미국의 여러 지역에서 거의 60,000개의 단독 주택을 보유하고 있습니다.
AMH (NYSE: AMH), un opérateur leader dans le secteur de la location de maisons individuelles, a annoncé le traitement fiscal de ses distributions en espèces pour 2024. Les distributions de la société sur les actions ordinaires et les actions privilégiées (Séries G et H) ont été classées comme 56,415249% Revenu de Dividendes Ordinaires et 43,584751% Distributions de Plus-Values pour tous les trimestres.
Les détails fiscaux clés incluent : 100% des Revenus de Dividendes Ordinaires sont qualifiés comme Revenu de Dividendes REIT en vertu de la Section 199A du Code IRC, 30,154110% des distributions de plus-values sont considérées comme des gains non récupérés en vertu de la Section 1250 du Code IRC, et toutes les distributions de plus-values représentent des gains issus d'intérêts immobiliers américains pour les actionnaires étrangers. En septembre 2024, AMH possédait près de 60 000 propriétés unifamiliales dans plusieurs régions des États-Unis.
AMH (NYSE: AMH), ein führender Betreiber von Einfamilienmietwohnungen, hat die steuerliche Behandlung seiner Barauszahlungen für 2024 bekannt gegeben. Die Auszahlungen des Unternehmens auf Stammaktien und Vorzugsaktien (Serie G und H) wurden als 56,415249% Ordentliche Dividende und 43,584751% Kapitalertragsauszahlungen für alle Quartale klassifiziert.
Wichtige steuerliche Einzelheiten umfassen: 100% der Ordentlichen Dividende qualifizieren als Dividenden gemäß § 199A des IRC, 30,154110% der Kapitalertragsauszahlungen gelten als nicht erfasster Gewinn gemäß § 1250 des IRC, und alle Kapitalertragsauszahlungen repräsentieren Gewinne aus US-Immobilieninteressen für ausländische Aktionäre. Stand September 2024 besaß AMH fast 60.000 Einfamilienhäuser in mehreren US-Regionen.
- Portfolio of nearly 60,000 single-family properties indicating substantial market presence
- 100% of Ordinary Dividend Income qualifies as IRC Section 199A REIT Dividend Income
- Consistent quarterly distribution classification throughout 2024
- None.
For the tax year ended December 31, 2024, quarterly cash distributions for its:
- Common shares
5.875% Series G redeemable perpetual preferred shares6.25% Series H redeemable perpetual preferred shares
were classified as follows:
Classification | 3/28/2024 | 6/28/2024 | 9/30/2024 | 12/31/2024 |
Ordinary Dividend Income (1) | 56.415249 % | 56.415249 % | 56.415249 % | 56.415249 % |
Capital Gain Distributions (2)(3)(4) | 43.584751 % | 43.584751 % | 43.584751 % | 43.584751 % |
Total | 100.000000 % | 100.000000 % | 100.000000 % | 100.000000 % |
(1) | |
(2) | |
(3) | Pursuant to Treasury Regulation §1.1061-6(c), the Company is disclosing additional information related to the capital gain dividends reported on Form 1099-DIV, Box 2a, Total Capital Gain Distributions for purposes of IRC Section 1061. IRC Section 1061 is generally applicable to direct and indirect holders of "applicable partnership interests." The "One Year Amounts" and "Three Year Amounts" required to be disclosed are both zero with respect to the 2024 distributions, since all capital gain distributions relate to IRC Section 1231 gains. Shareholders should consult with their tax advisors to determine whether IRC Section 1061 applies to their capital gain distributions. |
(4) |
The Company's tax return for the year ended December 31, 2024 has not yet been filed. As a result, the income tax classification for the distributions discussed above has been calculated using the best available information as of the date of this release.
The Company encourages shareholders to consult with their own tax advisors as to the specific tax treatment of these distributions.
About AMH
AMH (NYSE: AMH) is a leading large-scale integrated owner, operator and developer of single-family rental homes. We're an internally managed
In recent years, we've been named one of
AMH refers to one or more of American Homes 4 Rent, American Homes 4 Rent, L.P. and their subsidiaries and joint ventures. In certain states, we operate under AMH Living or American Homes 4 Rent. Please see www.amh.com/dba to learn more.
AMH Contacts:
Brian Nelson
Media Relations
Phone: (855) 774-4663
Email: media@amh.com
Nicholas Fromm
Investor Relations
Phone: (855) 794-2447
Email: investors@amh.com
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SOURCE AMH
FAQ
What is the tax treatment breakdown for AMH's 2024 distributions?
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