Cousins Properties Announces 2024 Tax Reporting Information
Cousins Properties (NYSE:CUZ) has released its 2024 tax reporting information for distributions. The company paid quarterly dividends of $0.320 per share throughout 2024, with payments made in January, April, July, and October. Each distribution consisted of $0.251855 in ordinary dividends and $0.068145 in nondividend distributions.
The ordinary dividends qualify as 'qualified REIT dividends' under section 199A of the Internal Revenue Code. For foreign shareholders, 0% of the amounts is considered section 897 gain attributable to disposition of U.S. real property interests.
Cousins Properties (NYSE:CUZ) ha rilasciato le informazioni fiscali per il 2024 relative alle distribuzioni. L'azienda ha pagato dividendi trimestrali di $0,320 per azione durante tutto il 2024, con pagamenti effettuati a gennaio, aprile, luglio e ottobre. Ogni distribuzione è stata composta da $0,251855 in dividendi ordinari e $0,068145 in distribuzioni non dividend.
I dividendi ordinari sono considerati 'dividendi REIT qualificati' ai sensi della sezione 199A del Codice Fiscale degli Stati Uniti. Per gli azionisti stranieri, il 0% degli importi è considerato guadagno ai sensi della sezione 897 derivante dalla cessione di interessi in beni immobili statunitensi.
Cousins Properties (NYSE:CUZ) ha publicado su información de informes fiscales para el 2024 sobre las distribuciones. La compañía pagó dividendos trimestrales de $0.320 por acción durante todo el 2024, con pagos realizados en enero, abril, julio y octubre. Cada distribución consistió en $0.251855 en dividendos ordinarios y $0.068145 en distribuciones no dividend.
Los dividendos ordinarios califican como 'dividendos REIT calificados' bajo la sección 199A del Código de Rentas Internas. Para los accionistas extranjeros, el 0% de los montos se considera ganancia de la sección 897 atribuible a la disposición de intereses en bienes raíces en EE.UU.
쿠진스 프로퍼티스 (NYSE:CUZ)는 2024년 배당금에 대한 세금 보고 정보를 발표했습니다. 이 회사는 2024년 내내 주당 $0.320의 분기 배당금을 지급했으며, 지급은 1월, 4월, 7월 및 10월에 이루어졌습니다. 각 배당금은 일반 배당금 $0.251855와 비배당 분배금 $0.068145으로 구성되었습니다.
일반 배당금은 미국 세법 제199A조에 따라 '적격 REIT 배당금'으로 간주됩니다. 외국 주주에 대해서는, 해당 금액의 0%가 미국 부동산 이익의 처리에 따른 제897조 소득으로 간주됩니다.
Cousins Properties (NYSE:CUZ) a publié ses informations de déclaration fiscale pour 2024 concernant les distributions. L'entreprise a versé des dividendes trimestriels de 0,320 $ par action tout au long de 2024, avec des paiements effectués en janvier, avril, juillet et octobre. Chaque distribution était composée de 0,251855 $ en dividendes ordinaires et 0,068145 $ en distributions non dividendes.
Les dividendes ordinaires sont considérés comme des 'dividendes REIT qualifiés' en vertu de la section 199A du Code des impôts. Pour les actionnaires étrangers, 0 % des montants est considéré comme un gain selon la section 897, attribuable à la cession de biens immobiliers américains.
Cousins Properties (NYSE:CUZ) hat seine Steuerberichterstattung für 2024 zu den Ausschüttungen veröffentlicht. Das Unternehmen zahlte im gesamten Jahr 2024 vierteljährliche Dividenden von 0,320 $ pro Aktie, die im Januar, April, Juli und Oktober gezahlt wurden. Jede Ausschüttung bestand aus 0,251855 $ an ordentlichen Dividenden und 0,068145 $ an Nichtdividenden-Ausschüttungen.
Die ordentlichen Dividenden qualifizieren sich als 'qualifizierte REIT-Dividenden' gemäß Abschnitt 199A des Internal Revenue Code. Für ausländische Aktionäre wird 0% der Beträge als Gewinn gemäß Abschnitt 897 betrachtet, der der Veräußerung von US-Immobilien zugeschrieben wird.
- Consistent quarterly dividend payments of $0.320 per share maintained throughout 2024
- 100% of ordinary dividends qualify as 'qualified REIT dividends' under section 199A
- None.
Insights
The 2024 tax reporting information from Cousins Properties reveals a stable dividend structure with quarterly payments of
The dividend composition is particularly noteworthy:
- The ordinary dividend portion is treated as qualified REIT dividends under Section 199A, potentially allowing eligible taxpayers to deduct up to
20% of this income on their tax returns. - The nondividend distribution portion is treated as a return of capital, which reduces the shareholder's cost basis rather than being taxed as current income. This tax-advantaged treatment can be beneficial for long-term investors.
For tax-sensitive investors, the high proportion of qualified REIT dividends is advantageous, as it maximizes the potential tax benefits under Section 199A. The consistent quarterly distribution pattern also suggests strong cash flow management and commitment to shareholder returns, though investors should note that future distributions may vary based on business performance and market conditions.
Record Date | Paid Date | Total Distributions | Ordinary | Nondividend |
1/4/2024 | 1/16/2024 | |||
4/4/2024 | 4/15/2024 | |||
7/3/2024 | 7/15/2024 | |||
10/3/2024 | 10/15/2024 |
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This release has been prepared with the information available to date because the Company's tax returns have not yet been filed. The tax consequences of these distributions to each stockholder depend on such stockholder's particular facts and circumstances. Stockholders are thus encouraged to consult with their tax advisors as to the
About Cousins Properties
Cousins Properties is a fully integrated, self-administered and self-managed real estate investment trust (REIT). The Company, based in
CONTACT:
Roni Imbeaux
Vice President, Finance and Investor Relations
404-407-1104
rimbeaux@cousins.com
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SOURCE Cousins Properties
FAQ
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