NexPoint Real Estate Finance Announces 2024 Dividend Income Tax Treatment
NexPoint Real Estate Finance (NYSE: NREF) has disclosed the final income allocations for its 2024 dividend distributions across its common stock and preferred shares. For common shares, the total annual distribution was $2.00 per share, comprising 90.69% ($1.81376) taxable ordinary income and 9.31% ($0.18624) return of capital.
Series A Preferred shares received total distributions of $2.125 per share, paid quarterly at $0.53125, consisting entirely of taxable ordinary income. Series B Preferred shares had monthly distributions totaling $2.25 per share ($0.18750 monthly), also fully classified as taxable ordinary income.
Notably, 99.24% of the taxable ordinary income qualifies as REIT dividend under Section 199A, while 0.76% is designated as qualified dividend income under Section 857(c)(2).
NexPoint Real Estate Finance (NYSE: NREF) ha annunciato le allocazioni finali dei redditi per le distribuzioni di dividendi del 2024 sulle azioni ordinarie e privilegiate. Per le azioni comuni, la distribuzione annuale totale è stata di $2,00 per azione, composta da 90,69% ($1,81376) di reddito ordinario imponibile e 9,31% ($0,18624) di ritorno di capitale.
Le azioni privilegiate di serie A hanno ricevuto distribuzioni totali di $2,125 per azione, pagate trimestralmente a $0,53125, consistenti interamente in reddito ordinario imponibile. Le azioni privilegiate di serie B hanno avuto distribuzioni mensili totali di $2,25 per azione ($0,18750 mensili), anch'esse completamente classificate come reddito ordinario imponibile.
È importante notare che il 99,24% del reddito ordinario imponibile qualifica come dividendo REIT ai sensi della Sezione 199A, mentre lo 0,76% è designato come reddito da dividendo qualificato ai sensi della Sezione 857(c)(2).
NexPoint Real Estate Finance (NYSE: NREF) ha revelado las asignaciones finales de ingresos para sus distribuciones de dividendos de 2024 en acciones comunes y privilegiadas. Para las acciones comunes, la distribución anual total fue de $2.00 por acción, compuesta por un 90.69% ($1.81376) de ingresos ordinarios imponibles y un 9.31% ($0.18624) de retorno de capital.
Las acciones preferentes de la serie A recibieron distribuciones totales de $2.125 por acción, pagadas trimestralmente a $0.53125, consistiendo completamente en ingresos ordinarios imponibles. Las acciones preferentes de la serie B tuvieron distribuciones mensuales totales de $2.25 por acción ($0.18750 mensuales), también clasificadas completamente como ingresos ordinarios imponibles.
Notablemente, el 99.24% de los ingresos ordinarios imponibles califica como dividendo REIT bajo la Sección 199A, mientras que el 0.76% se designa como ingreso de dividendo calificado bajo la Sección 857(c)(2).
NexPoint Real Estate Finance (NYSE: NREF)는 일반 주식과 우선주에 대한 2024년 배당금 분배의 최종 소득 할당을 공개했습니다. 일반 주식의 경우 총 연간 분배 금액은 $2.00 per share로, 90.69% ($1.81376)가 과세되는 일반 소득 및 9.31% ($0.18624)가 자본 반환으로 구성됩니다.
A 시리즈 우선주는 $2.125 per share의 총 분배를 받았으며, 분기마다 $0.53125씩 지급되며, 전량 과세되는 일반 소득으로 구성됩니다. B 시리즈 우선주는 월별 총 분배가 $2.25 per share ($0.18750 per month)로, 역시 모두 과세되는 일반 소득으로 분류됩니다.
특히, 과세되는 일반 소득의 99.24%는 섹션 199A에 따른 REIT 배당으로 자격이 있으며, 0.76%는 섹션 857(c)(2)에 따른 자격 배당 소득으로 지정됩니다.
NexPoint Real Estate Finance (NYSE: NREF) a divulgué les allocations finales de revenus pour ses distributions de dividendes de 2024 pour les actions ordinaires et privilégiées. Pour les actions ordinaires, la distribution annuelle totale était de 2,00 $ par action, composée de 90,69 % (1,81376 $) de revenus ordinaires imposables et de 9,31 % (0,18624 $) de retour de capital.
Les actions privilégiées de série A ont reçu des distributions totales de 2,125 $ par action, versées trimestriellement à 0,53125 $, et composées uniquement de revenus ordinaires imposables. Les actions privilégiées de série B avaient des distributions mensuelles totalisant 2,25 $ par action (0,18750 $ par mois), également classées entièrement en tant qu'impôts ordinaires imposables.
Notamment, 99,24 % des revenus ordinaires imposables sont éligibles en tant que dividende REIT en vertu de l'article 199A, tandis que 0,76 % est désigné comme revenu de dividende qualifié en vertu de l'article 857(c)(2).
NexPoint Real Estate Finance (NYSE: NREF) hat die endgültigen Einkommenszuweisungen für seine Dividendenverteilungen 2024 auf Stammaktien und Vorzugsaktien bekannt gegeben. Für Stammaktien betrug die gesamte jährliche Ausschüttung $2,00 pro Aktie, bestehend aus 90,69% ($1,81376) steuerpflichtigem ordentlichen Einkommen und 9,31% ($0,18624) Kapitalrückfluss.
Die Vorzugsaktien der Serie A erhielten Gesamtausschüttungen von $2,125 pro Aktie, die vierteljährlich mit $0,53125 ausgezahlt werden und vollständig aus steuerpflichtigem ordentlichen Einkommen bestehen. Die Vorzugsaktien der Serie B hatten monatliche Ausschüttungen von insgesamt $2,25 pro Aktie ($0,18750 monatlich), die ebenfalls vollständig als steuerpflichtiges ordentliches Einkommen klassifiziert sind.
Bemerkenswert ist, dass 99,24% des steuerpflichtigen ordentlichen Einkommens als REIT-Dividende unter Abschnitt 199A qualifizieren, während 0,76% als qualifizierte Dividende gemäß Abschnitt 857(c)(2) ausgewiesen wird.
- Consistent quarterly dividend payments of $0.50 per common share throughout 2024
- Stable preferred share distributions: $0.53125 quarterly for Series A and $0.18750 monthly for Series B
- 99.24% of taxable ordinary income qualifies for Section 199A REIT dividend treatment
- 9.31% of common share distributions classified as return of capital, potentially indicating earnings didn't fully cover dividends
Common Shares (CUSIP #65342V101) | |||||
Ex | Record | Payable | Distribution | Taxable | Return of |
3/14/2024 | 3/15/2024 | 3/28/2024 | |||
6/14/2024 | 6/14/2024 | 6/28/2024 | |||
9/13/2024 | 9/13/2024 | 9/30/2024 | |||
12/13/2024 | 12/13/2024 | 12/31/2024 | |||
Totals | |||||
100.00 % | 90.69 % | 9.31 % | |||
Series A Preferred Shares (CUSIP #65342V408) | |||||
Ex | Record | Payable | Distribution | Taxable | Return of |
1/11/2024 | 1/12/2024 | 1/25/2024 | |||
4/12/2024 | 4/15/2024 | 4/25/2024 | |||
7/15/2024 | 7/15/2024 | 7/25/2024 | |||
10/15/2024 | 10/15/2024 | 10/25/2024 | |||
Totals | |||||
100.00 % | 100.00 % | 0.00 % | |||
Series B Preferred Shares (Various CUSIPs) | ||||||||||
Ex | Record | Payable | Distribution | Taxable | Return of | |||||
1/24/2024 | 1/25/2024 | 2/5/2024 | ||||||||
2/22/2024 | 2/23/2024 | 3/5/2024 | ||||||||
3/22/2024 | 3/25/2024 | 4/5/2024 | ||||||||
4/24/2024 | 4/25/2024 | 5/6/2024 | ||||||||
5/23/2024 | 5/24/2024 | 6/5/2024 | ||||||||
6/25/2024 | 6/25/2024 | 7/5/2024 | ||||||||
7/25/2024 | 7/25/2024 | 8/5/2024 | ||||||||
8/23/2024 | 8/23/2024 | 9/5/2024 | ||||||||
9/25/2024 | 9/25/2024 | 10/7/2024 | ||||||||
10/25/2024 | 10/25/2024 | 11/5/2024 | ||||||||
11/25/2024 | 11/25/2024 | 12/5/2024 | ||||||||
12/24/2024 | 12/24/2024 | 1/6/2025 | ||||||||
Totals | ||||||||||
100.00 % | 100.00 % | 0.00 % | ||||||||
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About NexPoint Real Estate Finance, Inc.
NexPoint Real Estate Finance, Inc., is a publicly traded REIT, with its common stock and Series A Preferred Stock listed on the New York Stock Exchange under the symbols "NREF" and "NREF-PRA," respectively, primarily focused on originating, structuring and investing in first-lien mortgage loans, mezzanine loans, preferred equity, convertible notes, multifamily properties and common equity investments, as well as multifamily and single-family rental commercial mortgage-backed securities securitizations, promissory notes and mortgage-backed securities. More information about the Company is available at nref.nexpoint.com.
CONTACTS
Investor Relations
Kristen Griffith
IR@nexpoint.com
Media Relations
comms@nexpoint.com
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SOURCE NexPoint Real Estate Finance, Inc.
FAQ
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