Public Storage Announces Tax Treatment of 2024 Dividends
Public Storage (NYSE:PSA) has released the tax treatment details for its 2024 dividends. The company reported that 100% of distributions for both common stock and all preferred stock series were classified as ordinary dividends across all four quarters of 2024, with no capital gain distributions. These ordinary dividends do not qualify as 'qualified dividend income,' but are considered 'qualified REIT dividends' for non-corporate shareholders in determining qualified business income.
As of September 30, 2024, Public Storage operated 3,333 self-storage facilities across 40 states, comprising approximately 241 million net rentable square feet in the United States. Additionally, the company maintains a 35% common equity interest in Shurgard Self Storage , which operates 315 facilities across seven Western European nations.
Public Storage (NYSE:PSA) ha rilasciato i dettagli sul trattamento fiscale dei suoi dividendi per il 2024. L'azienda ha riportato che il 100% delle distribuzioni sia per le azioni ordinarie che per tutte le serie di azioni privilegiate sono state classificate come dividendi ordinari in tutti e quattro i trimestri del 2024, senza distribuzioni di guadagni in conto capitale. Questi dividendi ordinari non si qualificano come 'reddito da dividendi qualificati', ma sono considerati 'dividendi qualificati REIT' per azionisti non aziendali nella determinazione del reddito d'impresa qualificato.
Al 30 settembre 2024, Public Storage gestiva 3.333 strutture di auto-storage in 40 stati, per un totale di circa 241 milioni di piedi quadrati netti affittabili negli Stati Uniti. Inoltre, l'azienda detiene un 35% di partecipazione in capitale comune in Shurgard Self Storage, che gestisce 315 strutture in sette nazioni dell'Europa occidentale.
Public Storage (NYSE:PSA) ha publicado los detalles del tratamiento fiscal de sus dividendos para 2024. La compañía informó que el 100% de las distribuciones tanto para acciones comunes como para todas las series de acciones preferentes fueron clasificadas como dividendos ordinarios a lo largo de los cuatro trimestres de 2024, sin distribuciones de ganancias de capital. Estos dividendos ordinarios no califican como 'ingresos de dividendos calificados', pero son considerados 'dividendos REIT calificados' para accionistas no corporativos al determinar el ingreso empresarial calificado.
Al 30 de septiembre de 2024, Public Storage operaba 3,333 instalaciones de autoalmacenamiento en 40 estados, que abarcan aproximadamente 241 millones de pies cuadrados netos alquilables en los Estados Unidos. Además, la compañía mantiene un 35% de participación en capital común en Shurgard Self Storage, que opera 315 instalaciones en siete naciones de Europa Occidental.
퍼블릭 스토리지(뉴욕 증권 거래소: PSA)는 2024년 배당금에 대한 세금 처리 세부 사항을 발표했습니다. 이 회사는 배당금의 100%이 보통주와 모든 우선주 시리즈에서 일반 배당금으로 분류되었으며, 2024년 4개 분기 모두에 적용된다고 보고했습니다. 자본 이익 배당금은 없었습니다. 이러한 일반 배당금은 '자격이 있는 배당 소득'으로 분류되지 않지만, 비법인 주주에게는 자격 있는 사업 소득을 결정하는 데 있어 '자격이 있는 REIT 배당금'으로 간주됩니다.
2024년 9월 30일 현재, 퍼블릭 스토리지는 40개 주에 걸쳐 3,333개의 자기 저장 시설를 운영하고 있으며, 미국 내에서 약 241백만 개의 임대 가능한 평방 피트를 보유하고 있습니다. 또한, 이 회사는 유럽 서부 7개국에 걸쳐 315개 시설을 운영하는 Shurgard Self Storage에 35%의 보통 주식 지분을 보유하고 있습니다.
Public Storage (NYSE:PSA) a publié les détails de la traitement fiscal de ses dividendes pour 2024. L'entreprise a rapporté que 100 % des distributions pour les actions ordinaires et toutes les séries d'actions privilégiées ont été classées comme dividendes ordinaires pour les quatre trimestres de 2024, sans distributions de gains en capital. Ces dividendes ordinaires ne sont pas considérés comme 'revenu de dividendes qualifiés', mais sont qualifiés de 'dividendes REIT qualifiés' pour les actionnaires non corporatifs lors de la détermination du revenu d'entreprise qualifié.
Au 30 septembre 2024, Public Storage exploitait 3 333 installations de self-stockage dans 40 états, totalisant environ 241 millions de pieds carrés net de locatif aux États-Unis. De plus, l'entreprise détient un 35 % d'intérêt en capital commun dans Shurgard Self Storage, qui exploite 315 installations dans sept nations d'Europe de l'Ouest.
Public Storage (NYSE:PSA) hat die Details zur steuerlichen Behandlung seiner Dividenden für 2024 veröffentlicht. Das Unternehmen berichtete, dass 100% der Ausschüttungen sowohl für Stammaktien als auch für alle Vorzugsaktien-Serien in allen vier Quartalen von 2024 als ordentliche Dividenden klassifiziert wurden, ohne Ausschüttungen aus Kapitalgewinnen. Diese ordentlichen Dividenden qualifizieren sich nicht als 'qualifiziertes Dividendeneinkommen', werden jedoch für nicht-korporative Aktionäre als 'qualifizierte REIT-Dividenden' bei der Bestimmung des qualifizierten Unternehmensgewinns betrachtet.
Zum 30. September 2024 betrieb Public Storage 3.333 Selbstlagerhallen in 40 Bundesstaaten, die insgesamt etwa 241 Millionen netto vermietbare Quadratfuß in den Vereinigten Staaten umfassen. Darüber hinaus hält das Unternehmen eine 35%ige Beteiligung an Stammkapital an Shurgard Self Storage, das 315 Einrichtungen in sieben westeuropäischen Ländern betreibt.
- Maintains extensive portfolio of 3,333 self-storage facilities across 40 states
- Controls 241 million net rentable square feet in the US
- Holds 35% equity stake in Shurgard Self Storage with 315 European facilities
- 100% ordinary dividend classification may result in higher tax rates for some investors compared to qualified dividends
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The ordinary dividends are not “qualified dividend income.” For shareholders other than corporations, the ordinary dividends are “qualified REIT dividends” in determining qualified business income.
This release is based on the preliminary results of work on the Company’s tax filings and is subject to correction or adjustment when the filings are completed. The Company is releasing information at this time to aid those required to distribute Forms 1099 on the Company’s distributions. No material change in the classification is expected.
If you have questions, please consult your tax advisor for further guidance.
Company Information
Public Storage, a member of the S&P 500, is a REIT that primarily acquires, develops, owns, and operates self-storage facilities. At September 30, 2024, we: (i) owned and/or operated 3,333 self-storage facilities located in 40 states with approximately 241 million net rentable square feet in
Additional information about Public Storage is available on the Company’s website.
View source version on businesswire.com: https://www.businesswire.com/news/home/20250123842674/en/
Ryan Burke
(818) 244-8080, Ext. 1141
Source: Public Storage
FAQ
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