JBG SMITH Reports Taxable Composition of 2023 Distributions
Common Shares – CUSIP number 46590V100
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|
Distribution Per Share |
2023 Tax Treatment |
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Record Date |
Payable Date |
Total |
Taxable in 2022 |
Taxable in 2023 |
Total Ordinary Dividends |
Qualified Dividends |
Total Capital Gain Distributions |
Unrecap. Section 1250 Gain |
Section 897 Ordinary Gain |
Section 897 Capital Gain |
Section 199A Dividends |
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Form 1099-Div Box: |
1a |
1b1 |
2a2 |
2b3 |
2e |
2f |
5 |
||||||||||||||
12/29/2022 |
01/12/2023 |
$ |
0.225 |
$ |
0.100 |
$ |
0.125 |
$ |
0.025 |
$ |
0.000 |
$ |
0.100 |
$ |
0.034 |
$ |
0.000 |
$ |
0.100 |
$ |
0.025 |
06/23/2023 |
06/30/2023 |
$ |
0.225 |
$ |
0.000 |
$ |
0.225 |
$ |
0.045 |
$ |
0.000 |
$ |
0.180 |
$ |
0.062 |
$ |
0.000 |
$ |
0.180 |
$ |
0.045 |
08/17/2023 |
08/31/2023 |
$ |
0.225 |
$ |
0.000 |
$ |
0.225 |
$ |
0.045 |
$ |
0.000 |
$ |
0.180 |
$ |
0.062 |
$ |
0.000 |
$ |
0.180 |
$ |
0.045 |
11/17/2023 |
12/01/2023 |
$ |
0.225 |
$ |
0.000 |
$ |
0.225 |
$ |
0.045 |
$ |
0.000 |
$ |
0.180 |
$ |
0.062 |
$ |
0.000 |
$ |
0.180 |
$ |
0.045 |
Totals: |
$ |
0.900 |
$ |
0.100 |
$ |
0.800 |
$ |
0.160 |
$ |
0.000 |
$ |
0.640 |
$ |
0.220 |
$ |
0.000 |
$ |
0.640 |
$ |
0.160 |
As summarized in the supplemental chart below, for purposes of Section 1061 of the Internal Revenue Code,
Record Date |
Payable Date |
Total Capital
|
Section 1231
|
Section 1061
|
Section 1061
|
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12/29/2022 |
01/12/2023 |
$ |
0.100 |
$ |
0.074 |
$ |
0.026 |
$ |
0.026 |
06/23/2023 |
06/30/2023 |
$ |
0.180 |
$ |
0.131 |
$ |
0.049 |
$ |
0.049 |
08/17/2023 |
08/31/2023 |
$ |
0.180 |
$ |
0.131 |
$ |
0.049 |
$ |
0.049 |
11/17/2023 |
12/01/2023 |
$ |
0.180 |
$ |
0.131 |
$ |
0.049 |
$ |
0.049 |
Totals: |
$ |
0.640 |
$ |
0.467 |
$ |
0.173 |
$ |
0.173 |
1 These amounts are a subset of, and included in, Total Ordinary Dividends (Box 1a).
2 For purposes of Section 1061 of the Internal Revenue Code, JBG SMITH is disclosing additional capital gain categories in the supplemental chart.
3 Unrecaptured Section 1250 Gain is a subset of, and included in, Total Capital Gain Distributions (Box 2a).
About JBG SMITH
JBG SMITH owns, operates, invests in, and develops mixed-use properties in high growth and high barrier-to-entry submarkets in and around
View source version on businesswire.com: https://www.businesswire.com/news/home/20240116473285/en/
Kevin Connolly
JBG SMITH
Senior Vice President, Portfolio Management and Investor Relations
(240) 333-3837
kconnolly@jbgsmith.com
Source: JBG SMITH