Healthpeak Properties Announces Tax Treatment of 2024 Distributions
Healthpeak Properties (NYSE: DOC) has released the tax treatment details for its 2024 distributions. The company paid quarterly dividends of $0.30 per share, totaling $1.20 per share for the year. The distributions were categorized as follows:
- 60.03% as Ordinary Dividends ($0.720440 per share)
- 24.59% as Capital Gains ($0.295060 per share)
- 15.38% as Nondividend Distributions ($0.184500 per share)
The company confirmed that both 'One Year Amounts' and 'Three Year Amounts' under Section 1061 are zero for 2024 distributions, as all capital gain dividends relate to Section 1231 gains. For foreign owners, Section 897 Capital Gain represents 100% of total capital gain distributions.
Healthpeak Properties (NYSE: DOC) ha rilasciato i dettagli sul trattamento fiscale per le distribuzioni del 2024. L'azienda ha pagato dividendi trimestrali di $0,30 per azione, per un totale di $1,20 per azione nell'anno. Le distribuzioni sono state classificate come segue:
- 60,03% come Dividendi Ordinari ($0,720440 per azione)
- 24,59% come Guadagni di Capitale ($0,295060 per azione)
- 15,38% come Distribuzioni Non Dividendo ($0,184500 per azione)
L'azienda ha confermato che sia gli 'Importi di Un Anno' che gli 'Importi di Tre Anni' sotto la Sezione 1061 sono zero per le distribuzioni del 2024, poiché tutti i dividendi sui guadagni di capitale si riferiscono ai guadagni della Sezione 1231. Per i proprietari stranieri, il Capital Gain della Sezione 897 rappresenta il 100% delle distribuzioni totali di guadagni di capitale.
Healthpeak Properties (NYSE: DOC) ha publicado los detalles del tratamiento fiscal para sus distribuciones de 2024. La compañía pagó dividendos trimestrales de $0,30 por acción, totalizando $1,20 por acción durante el año. Las distribuciones se clasificaron de la siguiente manera:
- 60,03% como Dividendos Ordinarios ($0,720440 por acción)
- 24,59% como Ganancias de Capital ($0,295060 por acción)
- 15,38% como Distribuciones No Dividendas ($0,184500 por acción)
La compañía confirmó que tanto los 'Montos de Un Año' como los 'Montos de Tres Años' bajo la Sección 1061 son cero para las distribuciones de 2024, ya que todos los dividendos por ganancias de capital se relacionan con las ganancias de la Sección 1231. Para los propietarios extranjeros, la Ganancia de Capital de la Sección 897 representa el 100% de las distribuciones totales de ganancias de capital.
헬스픽(Properties (NYSE: DOC)는 2024 배당금에 대한 세금 처리 세부사항을 발표했습니다. 이 회사는 분기마다 주당 $0.30의 배당금을 지급했으며, 연간 총 주당 $1.20을 지급했습니다. 배당금은 다음과 같이 분류되었습니다:
- 60.03%를 일반 배당금으로 ($0.720440 per share)
- 24.59%를 자본 이득으로 ($0.295060 per share)
- 15.38%를 비배당 배당금으로 ($0.184500 per share)
회사는 섹션 1061에 따라 '1년 금액' 및 '3년 금액'이 2024년 배당금에 대해 0임을 확인했으며, 모든 자본 이득 배당금은 섹션 1231의 이득에 관련됩니다. 외국 소유자에게는 섹션 897의 자본 이득이 총 자본 이득 배당금의 100%를 차지합니다.
Healthpeak Properties (NYSE: DOC) a publié les détails du traitement fiscal concernant ses distributions pour 2024. La société a versé des dividendes trimestriels de 0,30 $ par action, pour un total de 1,20 $ par action pour l'année. Les distributions ont été classées comme suit :
- 60,03 % en tant que Dividendes Ordinaires (0,720440 $ par action)
- 24,59 % en tant que Gains en Capital (0,295060 $ par action)
- 15,38 % en tant que Distributions Non-Dividendes (0,184500 $ par action)
La société a confirmé que les 'Montants d'un An' et les 'Montants de Trois Ans' sous la Section 1061 sont nuls pour les distributions de 2024, car tous les dividendes de gains en capital se rapportent aux gains de la Section 1231. Pour les propriétaires étrangers, le Gain en Capital selon la Section 897 représente 100 % des distributions totales de gains en capital.
Healthpeak Properties (NYSE: DOC) hat die Einzelheiten zur steuerlichen Behandlung seiner Ausschüttungen für 2024 veröffentlicht. Das Unternehmen zahlte vierteljährliche Dividenden von 0,30 $ pro Aktie, was für das Jahr insgesamt 1,20 $ pro Aktie entspricht. Die Ausschüttungen wurden wie folgt kategorisiert:
- 60,03% als Ordentliche Dividenden (0,720440 $ pro Aktie)
- 24,59% als Kapitalgewinne (0,295060 $ pro Aktie)
- 15,38% als Nichtdividenden-Ausschüttungen (0,184500 $ pro Aktie)
Das Unternehmen bestätigte, dass sowohl die 'Einjahresbeträge' als auch die 'Drei-Jahresbeträge' gemäß Abschnitt 1061 für die Ausschüttungen 2024 null betragen, da alle Dividenden auf Kapitalgewinne sich auf die Gewinne gemäß Abschnitt 1231 beziehen. Für ausländische Eigentümer stellt der Kapitalgewinn gemäß Abschnitt 897 100 % der gesamten Kapitalgewinnausschüttungen dar.
- Consistent quarterly dividend payments of $0.30 per share throughout 2024
- Total annual dividend distribution of $1.20 per share
- None.
Insights
The tax treatment breakdown of Healthpeak Properties' 2024 distributions reveals important insights for investors. The total annual dividend of
The consistency in quarterly distributions at
For tax planning purposes, the absence of qualified dividends and the significant Section 1250 unrecaptured gains component requires careful consideration in portfolio management strategies, especially for high-net-worth investors in higher tax brackets.
The distribution composition reflects Healthpeak's robust operating structure as a healthcare REIT. The
The uniform quarterly distribution pattern of
Common Stock (CUSIP # 42250P103) |
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Ordinary Dividends |
Capital Gains |
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Record Date |
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Non-Qualified |
Qualified |
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Long Term |
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02/14/24 |
02/26/24 |
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05/06/24 |
05/17/24 |
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08/05/24 |
08/16/24 |
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11/04/24 |
11/15/24 |
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Pursuant to Treasury Regulation §1.1061-6(c), Healthpeak Properties, Inc. is disclosing additional information related to the capital gains reported on Form 1099-DIV, Box 2a, Total Capital Gain Distributions for purposes of Section 1061 of the Internal Revenue Code. 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 dividends relate to Section 1231 gains.
For shareholders whose income maintains its character when passed through or distributed to direct or indirect foreign owners or beneficiaries, the amounts reported on Form 1099-DIV, Box 2e, Section 897 Ordinary Dividends are zero and the amounts reported on Form 1099-DIV, Box 2f, Section 897 Capital Gain are
The 2024 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 for at least 45 days in order for the dividends to be treated as Section 199A Dividends.
Shareholders should consult with their tax advisors as to their specific tax treatment with respect to these distributions.
ABOUT HEALTHPEAK PROPERTIES
Healthpeak Properties, Inc. is a fully integrated real estate investment trust (REIT) and S&P 500 company. Healthpeak owns, operates and develops high-quality real estate focused on healthcare discovery and delivery. For more information regarding Healthpeak, visit www.healthpeak.com.
View source version on businesswire.com: https://www.businesswire.com/news/home/20250115041623/en/
Andrew Johns, CFA
Senior Vice President – Investor Relations
720-428-5400
Source: Healthpeak Properties, Inc.
FAQ
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