AvalonBay Communities Announces 2024 Dividend Income Tax Treatment
AvalonBay Communities (NYSE: AVB) has released the final income allocations for its 2024 dividend distributions on Common Stock. The company declared quarterly dividends of $1.70 per share, totaling $6.80 for the year. The dividend breakdown consists of: 89% ordinary taxable dividend ($6.05664), 1% qualified dividend ($0.03584), 4% long-term capital gain ($0.29208), and 6% unrecaptured Section 1250 gain ($0.41544).
The dividends will be paid on April 15, July 15, October 15, 2024, and January 15, 2025. Of each quarterly dividend, $1.51416 is treated as qualified REIT dividends under IRC Section 199A. Additionally, portions of the capital gains are subject to specific tax treatments under IRC Sections 897 and 1061.
AvalonBay Communities (NYSE: AVB) ha rilasciato le allocazioni finali dei redditi per le distribuzioni di dividendi del 2024 su azioni ordinarie. L'azienda ha dichiarato dividendi trimestrali di $1.70 per azione, totalizzando $6.80 per l'anno. La suddivisione dei dividendi consiste in: 89% dividendo ordinario tassabile ($6.05664), 1% dividendo qualificato ($0.03584), 4% guadagno in capitale a lungo termine ($0.29208), e 6% guadagno non recuperato della Sezione 1250 ($0.41544).
I dividendi saranno pagati il 15 aprile, 15 luglio, 15 ottobre 2024 e 15 gennaio 2025. Di ciascun dividendo trimestrale, $1.51416 è trattato come dividendi REIT qualificati ai sensi della Sezione 199A del Codice Fiscale. Inoltre, parti dei guadagni in capitale sono soggette a trattamenti fiscali specifici ai sensi delle Sezioni 897 e 1061 del Codice Fiscale.
AvalonBay Communities (NYSE: AVB) ha publicado las asignaciones finales de ingresos para sus distribuciones de dividendos de 2024 sobre acciones ordinarias. La compañía declaró dividendos trimestrales de $1.70 por acción, totalizando $6.80 para el año. La distribución de dividendos consiste en: 89% dividendo ordinario imponible ($6.05664), 1% dividendo calificado ($0.03584), 4% ganancia de capital a largo plazo ($0.29208) y 6% ganancia no recuperada de la Sección 1250 ($0.41544).
Los dividendos se pagarán el 15 de abril, 15 de julio, 15 de octubre de 2024 y el 15 de enero de 2025. De cada dividendo trimestral, $1.51416 se trata como dividendos REIT calificados bajo la Sección 199A del Código de Rentas Internas. Además, partes de las ganancias de capital están sujetas a tratamientos fiscales específicos bajo las Secciones 897 y 1061 del Código de Rentas Internas.
아발론베이 커뮤니티 (NYSE: AVB)는 2024년 보통주 배당금 분배를 위한 최종 소득 배분을 발표했습니다. 이 회사는 주당 $1.70의 분기 배당금을 선언했으며, 연간 $6.80에 달합니다. 배당금의 배분은 다음과 같습니다: 89% 일반 과세 배당금 ($6.05664), 1% 적격 배당금 ($0.03584), 4% 장기 자본 이득 ($0.29208), 그리고 6% 환급되지 않은 섹션 1250 이득 ($0.41544).
배당금은 2024년 4월 15일, 7월 15일, 10월 15일, 2025년 1월 15일에 지급됩니다. 각 분기 배당금 중 $1.51416은 IRC 섹션 199A에 따라 적격 REIT 배당금으로 취급됩니다. 또한, 자본 이득의 일부는 IRC 섹션 897 및 1061에 따라 특정 세금 처리가 적용됩니다.
AvalonBay Communities (NYSE: AVB) a publié les allocations finales de revenus pour ses distributions de dividendes 2024 sur les actions ordinaires. L'entreprise a déclaré des dividendes trimestriels de 1,70 $ par action, totalisant 6,80 $ pour l'année. La répartition des dividendes se compose de : 89 % de dividendes ordinaires imposables (6,05664 $), 1 % de dividendes qualifiés (0,03584 $), 4 % de plus-values à long terme (0,29208 $) et 6 % de gains non récupérés de la section 1250 (0,41544 $).
Les dividendes seront versés le 15 avril, le 15 juillet, le 15 octobre 2024 et le 15 janvier 2025. De chaque dividende trimestriel, 1,51416 $ est considéré comme des dividendes REIT qualifiés en vertu de la section 199A du Code des impôts. De plus, certaines parties des plus-values sont soumises à des traitements fiscaux spécifiques en vertu des sections 897 et 1061 du Code des impôts.
AvalonBay Communities (NYSE: AVB) hat die endgültigen Einkommensverteilungen für seine Dividendenzahlungen 2024 auf Stammaktien veröffentlicht. Das Unternehmen hat vierteljährliche Dividenden von $1.70 pro Aktie erklärt, was insgesamt $6.80 für das Jahr ausmacht. Die Aufschlüsselung der Dividenden setzt sich zusammen aus: 89% ordentliche steuerpflichtige Dividende ($6.05664), 1% qualifizierte Dividende ($0.03584), 4% langfristiger Kapitalgewinn ($0.29208) und 6% nicht rückgeforderter Gewinn gemäß Abschnitt 1250 ($0.41544).
Die Dividenden werden am 15. April, 15. Juli, 15. Oktober 2024 und 15. Januar 2025 ausgezahlt. Von jeder vierteljährlichen Dividende werden $1.51416 als qualifizierte REIT-Dividenden gemäß IRC Abschnitt 199A behandelt. Darüber hinaus unterliegen Teile der Kapitalgewinne spezifischen Steuerbehandlungen gemäß IRC Abschnitten 897 und 1061.
- Consistent quarterly dividend payments of $1.70 per share
- Total annual dividend of $6.80 per share
- 89% of dividend qualifies as ordinary taxable dividend
- Qualified REIT dividend status under IRC Section 199A
- None.
Common Shares (CUSIP #053484101)
Declaration Date |
Record Date |
Payment Date |
Distribution Per Share |
Ordinary Taxable Dividend (1) |
Qualified Dividend |
Return of Capital |
Long-Term Capital Gain (2)(3) |
Unrecap. Section 1250 Gain (2) |
||||||
01/31/24 |
03/28/24 |
04/15/24 |
$ |
1.70000 |
$ |
1.51416 |
$ |
0.00896 |
$ |
0.00000 |
$ |
0.07302 |
$ |
0.10386 |
05/16/24 |
06/28/24 |
07/15/24 |
|
1.70000 |
$ |
1.51416 |
|
0.00896 |
|
0.00000 |
|
0.07302 |
|
0.10386 |
09/20/24 |
09/30/24 |
10/15/24 |
|
1.70000 |
$ |
1.51416 |
|
0.00896 |
|
0.00000 |
|
0.07302 |
|
0.10386 |
11/14/24 |
12/31/24 |
01/15/25 |
|
1.70000 |
$ |
1.51416 |
|
0.00896 |
|
0.00000 |
|
0.07302 |
|
0.10386 |
Totals |
$ |
6.80000 |
$ |
6.05664 |
$ |
0.03584 |
$ |
0.00000 |
$ |
0.29208 |
$ |
0.41544 |
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Components may not sum to the totals due to rounding differences. The information above presents final dividend allocations.
(1) |
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(2) |
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(3) |
For each quarterly dividend classified as Long-Term Capital Gain, the One Year Amounts Disclosure is |
Please consult your tax advisor.
About AvalonBay Communities, Inc.
AvalonBay Communities, Inc., a member of the S&P 500, is an equity REIT in the business of developing, redeveloping, acquiring and managing apartment communities in leading metropolitan areas in New England, the
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Jason Reilley
Vice President
Investor Relations
AvalonBay Communities, Inc.
703-317-4681
Source: AvalonBay Communities, Inc.
FAQ
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