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Nexpoint Residential Trust Announces 2024 Dividend Income Tax Treatment

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NexPoint Residential Trust (NXRT) has released its final income allocations for 2024 dividend distributions on common stock. The company paid total dividends of $1.89726 per share across four quarterly distributions. The dividend composition includes:

- 67.92% ($1.28868) as Taxable Capital Gain Distribution
- 32.08% ($0.60858) as Return of Capital
- $0.80245 as Unrecaptured Section 1250 Gain

The quarterly dividends were $0.46242 for the first three quarters and increased to $0.51000 for the fourth quarter. All capital gain dividends relate to Section 1231 gains, with both One Year Amounts and Three Year Amounts being zero for Section 1061 purposes.

NexPoint Residential Trust (NXRT) ha pubblicato le proprie allocazioni finali dei redditi per le distribuzioni di dividendi del 2024 sulle azioni ordinarie. L'azienda ha pagato un totale di dividendi di $1.89726 per azione attraverso quattro distribuzioni trimestrali. La composizione del dividendo include:

- 67.92% ($1.28868) come Distribuzione di Capital Gain Tassabile
- 32.08% ($0.60858) come Restituzione di Capitale
- $0.80245 come Guadagno Sezionale 1250 Non Catturato

I dividendi trimestrali sono stati $0.46242 per i primi tre trimestri e sono aumentati a $0.51000 per il quarto trimestre. Tutti i dividendi derivanti da guadagni di capitali si riferiscono ai guadagni della Sezione 1231, con importi sia per un anno che per tre anni che risultano zero ai fini della Sezione 1061.

NexPoint Residential Trust (NXRT) ha publicado sus asignaciones finales de ingresos para las distribuciones de dividendos de 2024 sobre acciones comunes. La compañía pagó un total de dividendos de $1.89726 por acción a través de cuatro distribuciones trimestrales. La composición del dividendo incluye:

- 67.92% ($1.28868) como Distribución de Ganancia de Capital Imponible
- 32.08% ($0.60858) como Devolución de Capital
- $0.80245 como Ganancia de la Sección 1250 No Capturada

Los dividendos trimestrales fueron $0.46242 durante los primeros tres trimestres y aumentaron a $0.51000 para el cuarto trimestre. Todos los dividendos de la ganancia de capital se relacionan con las ganancias de la Sección 1231, siendo tanto los montos de Un Año como de Tres Años cero a efectos de la Sección 1061.

NexPoint 주거 신탁 (NXRT)는 2024년 보통주 배당금의 최종 소득 배분을 발표했습니다. 회사는 네 번의 분기 배당을 통해 총 $1.89726 주당 배당금을 지급했습니다. 배당금 구성 항목은 다음과 같습니다:

- 67.92% ($1.28868) 세금 부과 자본 이득 배당으로
- 32.08% ($0.60858) 자본 반환으로
- $0.80245 비포획구역 1250 이득으로

분기 배당금은 첫 세 분기 동안 $0.46242였으며, 네 번째 분기에는 $0.51000으로 증가했습니다. 모든 자본 이득 배당금은 섹션 1231 이득과 관련이 있으며, 섹션 1061의 목적상 1년 및 3년 금액은 모두 0입니다.

NexPoint Residential Trust (NXRT) a publié ses allocations finales de revenus pour les distributions de dividendes 2024 sur les actions ordinaires. La société a versé un total de dividendes de $1.89726 par action à travers quatre distributions trimestrielles. La composition du dividende comprend :

- 67.92% ($1.28868) en tant que Distribution de Gain en Capital Imposable
- 32.08% ($0.60858) en tant que Remboursement de Capital
- $0.80245 en tant que Gain Non Capturé de la Section 1250

Les dividendes trimestriels étaient de $0.46242 pour les trois premiers trimestres et ont augmenté à $0.51000 pour le quatrième trimestre. Tous les dividendes de gains en capital se rapportent aux gains de la Section 1231, les montants d'Un an et de Trois ans étant tous nuls aux fins de la Section 1061.

NexPoint Residential Trust (NXRT) hat seine endgültigen Einkommenszuweisungen für die Dividendenverteilungen 2024 auf Stammaktien veröffentlicht. Das Unternehmen zahlte insgesamt $1.89726 pro Aktie in vier vierteljährlichen Ausschüttungen. Die Zusammensetzung der Dividende umfasst:

- 67.92% ($1.28868) als Besteuerbare Kapitalgewinnausschüttung
- 32.08% ($0.60858) als Kapitalrückzahlung
- $0.80245 als Nicht erfasster Abschnitt 1250 Gewinn

Die vierteljährlichen Dividenden betrugen $0.46242 in den ersten drei Quartalen und erhöhten sich auf $0.51000 im vierten Quartal. Alle Kapitalgewinnausschüttungen beziehen sich auf die Gewinne der Sektion 1231, wobei sowohl die Beträge für ein Jahr als auch für drei Jahre für Zwecke der Sektion 1061 null sind.

Positive
  • Increased Q4 dividend to $0.51 from $0.46242 in previous quarters
  • Total annual dividend distribution of $1.89726 per share
  • 32.08% of distribution classified as Return of Capital, which is tax-advantaged for shareholders
Negative
  • No ordinary income component in dividend distribution, indicating possible lack of operating income

DALLAS, Jan. 30, 2025 /PRNewswire/ -- NexPoint Residential Trust, Inc. ("NXRT" or the "Company") (NYSE: NXRT) announced today the final income allocations of the Company's 2024 dividend distributions on its common stock. The final income allocations as they will be reported on Form 1099-DIV are set forth in the following table:  

Common Shares (CUSIP #65341D102)

 

Ex
Dividend
Date

 

 

Record
Date

 

 

Payable
Date

 

 

Distribution
Per Share

Taxable
Ordinary
Income

Per Share (1)

Taxable
Capital Gain
Distr.

Per Share (2)(3)

Unrecap.
Sec. 1250

Gain
Per Share

 

Return of
Capital
Per Share

3/14/2024

3/15/2024

3/28/2024

$0.46242

$0.00000

$0.31409

$0.19558

$0.14833

6/14/2024

6/14/2024

6/28/2024

$0.46242

$0.00000

$0.31409

$0.19558

$0.14833

9/13/2024

9/13/2024

9/30/2024

$0.46242

$0.00000

$0.31409

$0.19558

$0.14833

12/13/2024

12/13/2024

12/31/2024

$0.51000

$0.00000

$0.34641

$0.21571

$0.16359



Totals

$1.89726

 

100.00%

$0.00000

$1.28868

 

67.92%

$0.80245

$0.60858

 

32.08%

(1) 100% of the amount reported as Taxable Ordinary Income is treated as a qualified REIT dividend for purposes of Section 199A

(2) The Section 897 Capital Gain amount is equal to 100% of the total Capital Gain Distribution capital gain distributions reported on Form 1099-DIV, for purposes of Section 1061. 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.

(3) Pursuant to Treasury Regulation §1.1061-6(c), NexPoint Residential Trust is disclosing additional information related to the capital gain distributions reported on Form 1099-DIV, for purposes of Section 1061. 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.

About NXRT

NexPoint Residential Trust is a publicly traded REIT, with its shares listed on the New York Stock Exchange under the symbol "NXRT," primarily focused on acquiring, owning and operating well-located middle-income multifamily properties with "value-add" potential in large cities and suburban submarkets of large cities, primarily in the Southeastern and Southwestern United States. NXRT is externally advised by NexPoint Real Estate Advisors, L.P., an affiliate of NexPoint Advisors, L.P., an SEC-registered investment advisor, which has extensive real estate experience. More information about the Company is available at http://www.nxrt.nexpoint.com.

CONTACTS

Investor Relations
Kristen (Thomas) Giffith
IR@nexpoint.com

Media Relations
Prosek Partners for NexPoint
pro-nexpoint@prosek.com

Cision View original content to download multimedia:https://www.prnewswire.com/news-releases/nexpoint-residential-trust-announces-2024-dividend-income-tax-treatment-302364922.html

SOURCE NexPoint Residential Trust, Inc.

FAQ

What is NXRT's total dividend distribution per share for 2024?

NXRT's total dividend distribution for 2024 was $1.89726 per share.

How much did NXRT increase its dividend in Q4 2024?

NXRT increased its quarterly dividend to $0.51 in Q4 2024, up from $0.46242 in previous quarters.

What percentage of NXRT's 2024 dividends was classified as Return of Capital?

32.08% of NXRT's 2024 dividend distributions was classified as Return of Capital.

What is the tax treatment of NXRT's capital gains distribution for 2024?

67.92% of NXRT's 2024 distributions were classified as Taxable Capital Gain Distribution, with all capital gains relating to Section 1231 gains.

When were NXRT's dividend payment dates in 2024?

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

NexPoint Residential Trust Inc

NYSE:NXRT

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1.01B
22.19M
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77.62%
1.23%
REIT - Residential
Real Estate Investment Trusts
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United States of America
DALLAS