MAA Announces Taxable Composition of 2024 Distributions
MAA (NYSE: MAA) has disclosed the taxable composition of its 2024 shareholder distributions. The company's common stock distributions totaled $1.47 per share quarterly, with 98.6074% classified as ordinary taxable distribution and 1.3926% as long-term capital gain. For the 8.5% Series I Preferred Stock, quarterly distributions were $1.0625 per share with identical tax classifications.
The company confirms that no portion of 2024 distributions represents a return of capital, and no foreign taxes were incurred. All distributions qualify for Section 199A treatment at 98.6074% and Section 897 Capital Gain at 1.3926%. The tax composition applies uniformly across all dividend distributions made during 2024.
MAA (NYSE: MAA) ha comunicato la composizione imponibile delle distribuzioni agli azionisti per il 2024. Le distribuzioni delle azioni ordinarie dell'azienda sono state pari a $1.47 per azione trimestrale, con il 98.6074% classificato come distribuzione ordinaria soggetta a tassazione e il 1.3926% come guadagno patrimoniale a lungo termine. Per le azioni privilegiate di Serie I al 8.5%, le distribuzioni trimestrali erano $1.0625 per azione con le stesse classificazioni fiscali.
L'azienda conferma che nessuna parte delle distribuzioni del 2024 rappresenta un rimborso di capitale e non sono state sostenute tasse estere. Tutte le distribuzioni si qualificano per il trattamento previsto dalla Sezione 199A al 98.6074% e per il guadagno patrimoniale della Sezione 897 al 1.3926%. La composizione fiscale si applica uniformemente a tutte le distribuzioni di dividendi effettuate durante il 2024.
MAA (NYSE: MAA) ha divulgado la composición tributaria de sus distribuciones a accionistas para 2024. Las distribuciones de las acciones comunes de la compañía totalizaron $1.47 por acción trimestral, con un 98.6074% clasificado como distribución ordinaria sujeta a impuestos y un 1.3926% como ganancia de capital a largo plazo. Para las acciones preferentes de la Serie I al 8.5%, las distribuciones trimestrales fueron $1.0625 por acción con clasificaciones fiscales idénticas.
La empresa confirma que ninguna parte de las distribuciones de 2024 representa un retorno de capital y no se incurrió en impuestos extranjeros. Todas las distribuciones cumplen con el tratamiento de la Sección 199A al 98.6074% y la ganancia de capital de la Sección 897 al 1.3926%. La composición fiscal se aplica uniformemente a todas las distribuciones de dividendos realizadas durante 2024.
MAA (NYSE: MAA)는 2024년 주주 분배의 과세 구성을 공개했습니다. 회사의 보통주 분배는 분기당 $1.47 per share에 달하며, 이 중 98.6074%는 일반 과세 분배로 분류되고 1.3926%는 장기 자본 이익으로 분류됩니다. 8.5% 시리즈 I 우선주에 대해서는 분기당 $1.0625 per share의 분배가 이루어졌으며, 세금 분류는 동일합니다.
회사는 2024년 분배 중 어느 부분도 자본 환급을 나타내지 않으며, 외국 세금이 발생하지 않았음을 확인합니다. 모든 분배는 98.6074%의 섹션 199A 처리 및 1.3926%의 섹션 897 자본 이익에 적격합니다. 세금 구성은 2024년 동안 이루어진 모든 배당 분배에 대해 일관되게 적용됩니다.
MAA (NYSE: MAA) a dévoilé la composition fiscale de ses distributions aux actionnaires pour 2024. Les distributions d'actions ordinaires de la société totalisaient $1.47 par action trimestriellement, avec 98.6074% classé comme distribution ordinaire imposable et 1.3926% comme gain en capital à long terme. Pour les actions privilégiées de Série I à 8.5%, les distributions trimestrielles étaient de $1.0625 par action avec des classifications fiscales identiques.
L'entreprise confirme qu'aucune partie des distributions de 2024 ne représente un retour de capital et qu'aucune taxe étrangère n'a été encourue. Toutes les distributions sont éligibles au traitement de la Section 199A à 98.6074% et au gain en capital de la Section 897 à 1.3926%. La composition fiscale s'applique uniformément à toutes les distributions de dividendes effectuées en 2024.
MAA (NYSE: MAA) hat die steuerliche Zusammensetzung seiner Ausschüttungen an Aktionäre für 2024 bekannt gegeben. Die Ausschüttungen der Stammaktien des Unternehmens beliefen sich auf $1.47 pro Aktie vierteljährlich, wobei 98.6074% als gewöhnliche steuerpflichtige Ausschüttung und 1.3926% als langfristiger Kapitalgewinn klassifiziert wurden. Für die 8,5% Series I Vorzugsaktien betrugen die vierteljährlichen Ausschüttungen $1.0625 pro Aktie mit identischen Steuerklassifikationen.
Das Unternehmen bestätigt, dass kein Teil der Ausschüttungen 2024 eine Kapitalrückzahlung darstellt und keine ausländischen Steuern angefallen sind. Alle Ausschüttungen qualifizieren sich für die Behandlung gemäß Abschnitt 199A in Höhe von 98.6074% und für den Kapitalgewinn gemäß Abschnitt 897 in Höhe von 1.3926%. Die steuerliche Zusammensetzung gilt einheitlich für alle im Jahr 2024 durchgeführten Dividendenzahlungen.
- Consistent quarterly dividend payments of $1.47 per share for common stock
- Stable preferred stock dividend payments of $1.0625 per share
- 98.6074% of distributions qualify for Section 199A tax treatment
- None.
Insights
This detailed tax composition disclosure reveals several key insights for MAA investors. The steady quarterly dividend of
The
Most notably, the lack of return of capital in the distributions implies strong underlying cash flows supporting these payouts, as all distributions represent actual earnings rather than capital returns. This tax composition reflects robust operational performance and efficient tax structure management.
Common Stock (MAA) (CUSIP 59522J103)
Record | Pay Date | Cash | Ordinary | Long | Unrecaptured | Section | Section |
1/12/2024 | 1/31/2024 | 98.6074 % | 1.3926 % | 0.0000 % | 98.6074 % | 1.3926 % | |
4/15/2024 | 4/30/2024 | 98.6074 % | 1.3926 % | 0.0000 % | 98.6074 % | 1.3926 % | |
7/15/2024 | 7/31/2024 | 98.6074 % | 1.3926 % | 0.0000 % | 98.6074 % | 1.3926 % | |
10/15/2024 | 10/31/2024 | 98.6074 % | 1.3926 % | 0.0000 % | 98.6074 % | 1.3926 % |
Record | Pay Date | Cash | Ordinary | Long | Unrecaptured | Section | Section |
3/15/2024 | 04/01/2024 | 98.6074 % | 1.3926 % | 0.0000 % | 98.6074 % | 1.3926 % | |
6/14/2024 | 07/01/2024 | 98.6074 % | 1.3926 % | 0.0000 % | 98.6074 % | 1.3926 % | |
09/13/2024 | 09/30/2024 | 98.6074 % | 1.3926 % | 0.0000 % | 98.6074 % | 1.3926 % | |
12/13/2024 | 12/31/2024 | 98.6074 % | 1.3926 % | 0.0000 % | 98.6074 % | 1.3926 % |
This release is based on the preliminary work the company has performed on its tax filings and is subject to correction or adjustment based on the completion of those filings. Shareholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of these MAA distributions. The company is releasing information at this time to aid those required to distribute Forms 1099 on the company's dividends. No material change in the taxable composition is expected.
About MAA
MAA, an S&P 500 company, is a self-administered real estate investment trust (REIT) focused on delivering strong, full-cycle investment performance for shareholders through the ownership, management, acquisition, development and redevelopment of apartment communities primarily in the Southeast, Southwest and Mid-Atlantic regions of the United States. For further details, please refer to www.maac.com or contact Investor Relations at investor.relations@maac.com.
Certain matters in this press release may constitute forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities and Exchange Act of 1934, as amended, with respect to our expectations for future periods. Such statements include those made about the expectation that the company will have no material change in taxable composition of its 2024 distributions. The expectation is based on preliminary work the company has performed on its year-end filings and on information currently available. Unknown risks, uncertainties and other factors may cause actual results, performance or achievements of the company to differ materially from those on which these calculations were based. Reference is hereby made to the filings of Mid-America Apartment Communities, Inc. with the Securities and Exchange Commission, including quarterly reports on Form 10-Q, reports on Form 8-K, and its annual report on Form 10-K, particularly including the risk factors contained in the latter filing.
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SOURCE MAA
FAQ
What is MAA's common stock dividend amount per share for 2024?
How much of MAA's 2024 distributions qualify for Section 199A treatment?
What is the dividend amount for MAA's 8.5% Series I Preferred Stock in 2024?
What percentage of MAA's 2024 distributions are classified as long-term capital gains?
Does MAA's 2024 distribution include any return of capital?
