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NexPoint Diversified Real Estate Trust Announces 2024 Dividend Income Tax Treatment

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NexPoint Diversified Real Estate Trust (NXDT) has released its final income allocations for 2024 dividend distributions for both common and preferred shares. For common shares, the company distributed quarterly dividends of $0.15 per share, totaling $0.60 for the year. Preferred shareholders received $0.34375 per share quarterly, amounting to $1.71875 annually.

Notably, 100% of both common and preferred share distributions were classified as return of capital, with no portions allocated to taxable ordinary income, capital gain distributions, Section 199A dividends, or qualified dividend income.

NexPoint Diversified Real Estate Trust (NXDT) ha pubblicato le sue ultime allocazioni di reddito per le distribuzioni di dividendi del 2024 per azioni ordinarie e privilegiate. Per le azioni ordinarie, la società ha distribuito dividendi trimestrali di $0.15 per azione, per un totale di $0.60 per l'anno. Gli azionisti privilegiati hanno ricevuto $0.34375 per azione ogni trimestre, per un totale di $1.71875 annuali.

È importante notare che il 100% delle distribuzioni sia per le azioni ordinarie che per quelle privilegiate è stato classificato come rimborso di capitale, senza alcuna parte destinata a reddito ordinario tassabile, distribuzioni di guadagni in conto capitale, dividendi ai sensi della Sezione 199A o reddito da dividendi qualificati.

NexPoint Diversified Real Estate Trust (NXDT) ha publicado sus últimas asignaciones de ingresos para las distribuciones de dividendos de 2024 tanto para acciones ordinarias como preferentes. Para las acciones ordinarias, la compañía distribuyó dividendos trimestrales de $0.15 por acción, totalizando $0.60 para el año. Los accionistas preferentes recibieron $0.34375 por acción trimestralmente, lo que equivale a $1.71875 anuales.

Es notable que el 100% de las distribuciones de ambas acciones, ordinarias y preferentes, fueron clasificadas como reembolso de capital, sin porciones asignadas a ingresos ordinarios imponibles, distribuciones de ganancias de capital, dividendos del apartado 199A o ingresos de dividendos calificados.

NexPoint Diversified Real Estate Trust (NXDT)는 2024년 보통주 및 우선주 배당금 분배를 위한 최종 수익 배분을 발표했습니다. 보통주에 대해, 회사는 주당 $0.15의 분기 배당금을 분배하여, 연간 총 $0.60에 달했습니다. 우선주 주주들은 분기마다 주당 $0.34375를 받아 연간 총 $1.71875를 받았습니다.

특히, 보통주와 우선주 배당금의 100%는 자본 환급으로 분류되었으며, 과세 대상 일반 소득, 자본 이익 분배, 199A 섹션 배당금 또는 자격 있는 배당 소득으로 할당된 부분은 없었습니다.

NexPoint Diversified Real Estate Trust (NXDT) a publié ses dernières allocations de revenus pour les distributions de dividendes de 2024 pour les actions ordinaires et préférentielles. Pour les actions ordinaires, la société a distribué des dividendes trimestriels de $0.15 par action, totalisant $0.60 pour l'année. Les actionnaires privilégiés ont reçu $0.34375 par action trimestriellement, ce qui représente $1.71875 par an.

Il convient de noter que 100 % des distributions d'actions ordinaires et privilégiées ont été classées comme remboursement de capital, aucune partie n'ayant été attribuée à un revenu ordinaire imposable, des distributions de gains en capital, des dividendes de la section 199A ou un revenu de dividendes qualifiés.

NexPoint Diversified Real Estate Trust (NXDT) hat seine finalen Einkommenszuweisungen für die Dividendenauszahlungen 2024 für Stamm- und Vorzugsaktien veröffentlicht. Für Stammaktien verteilte das Unternehmen vierteljährliche Dividenden von $0.15 pro Aktie, insgesamt $0.60 für das Jahr. Vorzugsaktionäre erhielten vierteljährlich $0.34375 pro Aktie, was jährlich $1.71875 entspricht.

Bemerkenswert ist, dass 100% der Auszahlungen sowohl für Stamm- als auch Vorzugsaktien als Rückzahlung von Kapital klassifiziert wurden, ohne dass Anteile an steuerpflichtigem Einkommen, Kapitalgewinnauszahlungen, Dividenden gemäß Abschnitt 199A oder qualifiziertem Dividenden-Einkommen zugewiesen wurden.

Positive
  • 100% return of capital distribution benefits shareholders' tax efficiency
  • Consistent quarterly dividend payments maintained throughout 2024
  • Higher dividend rate for preferred shareholders at $0.34375 quarterly
Negative
  • No qualified dividend income or capital gains distributions
  • Return of capital may indicate earnings did not cover dividend payments

DALLAS, Feb. 7, 2025 /PRNewswire/ -- NexPoint Diversified Real Estate Trust ("NXDT") (NYSE: NXDT) announced today the final income allocations of the Company's 2024 dividend distributions on its common shares and preferred shares. The final income allocations as they will be reported on Form 1099-DIV are set forth in the following table:

Common Shares (CUSIP # 65340G205)

Ex
Dividend
Date

Record
Date

Payable
Date

Distribution
Per Share

Taxable
Ordinary
Income
Per Share

Taxable
Capital
Gain
Distr. Per
Share

Return of
Capital
Per Share

Section
199A
Dividends
Per Share

Qualified
Dividend
Income
Per Share



















2/15/2024

2/16/2024

3/28/2024

$0.15000

$0.00000

$0.00000

$0.15000

$0.00000

$0.00000

5/14/2024

5/15/2024

6/28/2024

$0.15000

$0.00000

$0.00000

$0.15000

$0.00000

$0.00000

8/15/2024

8/15/2024

9/30/2024

$0.15000

$0.00000

$0.00000

$0.15000

$0.00000

$0.00000

11/15/2024

11/15/2024

12/31/2024

$0.15000

$0.00000

$0.00000

$0.15000

$0.00000

$0.00000





















Totals

$0.60000

$0.00000

$0.00000

$0.60000

$0.00000

$0.00000













100.00 %

0.00 %

0.00 %

100.00 %



Preferred Shares (CUSIP # 65340G304)

Ex
Dividend
Date

Record
Date

Payable
Date

Distribution
Per Share

Taxable
Ordinary
Income
Per Share

Capital Gain
Distributions
Per Share

Return of
Capital
Per Share

Section
199A
Dividends
Per Share

Qualified
Dividend
Income
Per Share



















12/21/2023

12/22/2023

1/2/2024

$0.34375

$0.00000

$0.00000

$0.34375

$0.00000

$0.00000

3/22/2024

3/25/2024

4/1/2024

$0.34375

$0.00000

$0.00000

$0.34375

$0.00000

$0.00000

6/24/2024

6/24/2024

7/1/2024

$0.34375

$0.00000

$0.00000

$0.34375

$0.00000

$0.00000

9/23/2024

9/23/2024

9/30/2024

$0.34375

$0.00000

$0.00000

$0.34375

$0.00000

$0.00000

12/23/2024

12/23/2024

12/31/2024

$0.34375

$0.00000

$0.00000

$0.34375

$0.00000

$0.00000





















Totals

$1.71875

$0.00000

$0.00000

$1.71875

$0.00000

$0.00000













100.00 %

0.00 %

0.00 %

100.00 %



Components may not sum to the totals due to rounding differences. The information above presents final income allocations.

The Company encourages shareholders to consult with their own tax advisors with respect to the federal, state, and local income tax effects of these dividends.

About NexPoint Diversified Real Estate Trust

NexPoint Diversified Real Estate Trust is an externally advised, publicly traded, diversified real estate investment trust (REIT) focused on the acquisition, development, and management of opportunistic and value-add investments throughout the United States across multiple sectors where NexPoint and its affiliates have operational expertise. NXDT is externally advised by NexPoint Real Estate Advisors X, L.P. For more information, please visit nxdt.nexpoint.com.

CONTACTS
Investor Relations
Kristen Griffith
IR@nexpoint.com

Media Relations
Comms@nexpoint.com

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SOURCE NexPoint Diversified Real Estate Trust

FAQ

What is the total dividend distribution for NXDT common shares in 2024?

NXDT common shares received total dividend distributions of $0.60 per share in 2024, paid in four quarterly installments of $0.15 per share.

How much dividend did NXDT preferred shareholders receive in 2024?

NXDT preferred shareholders received total dividend distributions of $1.71875 per share in 2024, paid in five quarterly installments of $0.34375 per share.

What is the tax treatment of NXDT's 2024 dividend distributions?

100% of NXDT's 2024 dividend distributions for both common and preferred shares were classified as return of capital, with no portion treated as taxable ordinary income or capital gains.

When were NXDT's common share dividends paid in 2024?

NXDT's common share dividends were paid on March 28, June 28, September 30, and December 31, 2024.

What is the significance of NXDT's 100% return of capital classification?

The 100% return of capital classification means shareholders may need to adjust their cost basis rather than pay immediate taxes on the distributions, potentially providing tax advantages.

Nexpoint Diversified Real Estate Trust

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