Sabra Health Care REIT, Inc. Announces Tax Treatment of 2024 Distributions
Sabra Health Care REIT (NASDAQ: SBRA) has disclosed the tax treatment of its 2024 dividend distributions. The company will distribute a total of $1.20 per share across four quarterly payments of $0.30 each, scheduled for February 29, May 31, August 30, and November 29, 2024.
Of the total distribution, 88.33% ($1.0599644 per share) qualifies as non-qualified ordinary dividends, while 11.67% ($0.1400356 per share) represents non-dividend distributions. The company reported that all non-qualified ordinary dividends qualify as Section 199A Dividends, subject to shareholders holding their REIT shares for at least 45 days.
Sabra Health Care REIT (NASDAQ: SBRA) ha divulgato il trattamento fiscale delle sue distribuzioni di dividendi per il 2024. L'azienda distribuirà un totale di 1,20 $ per azione attraverso quattro pagamenti trimestrali di 0,30 $ ciascuno, previsti per il 29 febbraio, 31 maggio, 30 agosto e 29 novembre 2024.
Del totale della distribuzione, 88,33% (1,0599644 $ per azione) è qualificata come dividendi ordinari non qualificati, mentre 11,67% (0,1400356 $ per azione) rappresenta distribuzioni non di dividendi. L'azienda ha riferito che tutti i dividendi ordinari non qualificati soddisfano i requisiti degli Articoli 199A, soggetti a condizioni che gli azionisti detengano le loro azioni REIT per almeno 45 giorni.
Sabra Health Care REIT (NASDAQ: SBRA) ha divulgado el tratamiento fiscal de sus distribuciones de dividendos para 2024. La compañía distribuirá un total de $1.20 por acción a través de cuatro pagos trimestrales de $0.30 cada uno, programados para el 29 de febrero, el 31 de mayo, el 30 de agosto y el 29 de noviembre de 2024.
Del total de la distribución, 88.33% ($1.0599644 por acción) califica como dividendos ordinarios no calificados, mientras que 11.67% ($0.1400356 por acción) representa distribuciones no de dividendos. La compañía informó que todos los dividendos ordinarios no calificados califican como Dividendos de la Sección 199A, siempre que los accionistas mantengan sus acciones de REIT durante al menos 45 días.
Sabra Health Care REIT (NASDAQ: SBRA)는 2024년 배당금 분배에 대한 세금 처리를 공개했습니다. 회사는 총 $1.20 주당의 배당금을 0.30 달러씩 4개의 분기별 지급으로 나누어 2024년 2월 29일, 5월 31일, 8월 30일, 11월 29일에 지급할 예정입니다.
총 분배 중 88.33% (주당 $1.0599644)는 비적격 일반 배당금으로 분류되며, 11.67% (주당 $0.1400356)는 비배당 분배를 나타냅니다. 회사는 모든 비적격 일반 배당금이 199A 조항 배당금으로 처리된다고 보고했으며, 이는 주주가 REIT 주식을 최소 45일 이상 보유해야 합니다.
Sabra Health Care REIT (NASDAQ: SBRA) a divulgué le traitement fiscal de ses distributions de dividendes pour 2024. La société distribuera un total de 1,20 $ par action à travers quatre paiements trimestriels de 0,30 $ chacun, prévus pour le 29 février, le 31 mai, le 30 août et le 29 novembre 2024.
De la distribution totale, 88,33% (1,0599644 $ par action) est qualifié de dividendes ordinaires non qualifiés, tandis que 11,67% (0,1400356 $ par action) représente des distributions non de dividendes. La société a signalé que tous les dividendes ordinaires non qualifiés qualifient comme Dividendes de la Section 199A, à condition que les actionnaires détiennent leurs actions REIT pendant au moins 45 jours.
Sabra Health Care REIT (NASDAQ: SBRA) hat die steuerliche Behandlung seiner Dividendenverteilungen für 2024 bekannt gegeben. Das Unternehmen wird insgesamt 1,20 $ pro Aktie in vier vierteljährlichen Zahlungen von jeweils 0,30 $ verteilen, die für den 29. Februar, den 31. Mai, den 30. August und den 29. November 2024 geplant sind.
Von der Gesamtauszahlung qualifizieren sich 88,33% (1,0599644 $ pro Aktie) als nicht qualifizierte ordentliche Dividenden, während 11,67% (0,1400356 $ pro Aktie) als Nicht-Dividendenverteilungen angesehen werden. Das Unternehmen berichtete, dass alle nicht qualifizierten ordentlichen Dividenden als Dividenden gemäß Abschnitt 199A gelten, vorausgesetzt, die Aktionäre halten ihre REIT-Aktien mindestens 45 Tage lang.
- Consistent quarterly dividend payments of $0.30 per share throughout 2024
- 88.33% of distributions qualify for Section 199A tax treatment
- None.
Sabra Health Care REIT, Inc.
Common Stock (CUSIP # 78573L106)
Record
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Payable
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Distribution
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Total
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Non-Qualified
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Qualified
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Non-Dividend
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02/13/2024 |
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02/29/2024 |
$ |
0.3000000 |
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$ |
0.2649911 |
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$ |
0.2649911 |
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$ |
0.0000000 |
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$ |
0.0350089 |
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05/20/2024 |
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05/31/2024 |
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0.3000000 |
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0.2649911 |
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0.2649911 |
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0.0000000 |
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0.0350089 |
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08/19/2024 |
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08/30/2024 |
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0.3000000 |
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0.2649911 |
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0.2649911 |
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0.0000000 |
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|
0.0350089 |
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|||
11/15/2024 |
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11/29/2024 |
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0.3000000 |
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|
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0.2649911 |
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|
|
0.2649911 |
|
|
0.0000000 |
|
|
0.0350089 |
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|||
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|
$ |
1.2000000 |
|
|
$ |
1.0599644 |
|
|
$ |
1.0599644 |
|
$ |
0.0000000 |
|
$ |
0.1400356 |
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The 2024 Non-Qualified Ordinary Dividends are also reported on Form 1099-DIV, Box 5, Section 199A Dividends. Treasury Regulation §1.199A-3(c)(2)(ii) requires that shareholders hold their REIT shares for at least 45 days in order for the dividends to be treated as Section 199A Dividends. Shareholders should consult with their tax advisors to determine whether this requirement affects any portion of the dividends included in Box 5.
Pursuant to Treas. Reg. § 1.1061-6(c), the Company reports that for purposes of section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are
About Sabra
Sabra Health Care REIT, Inc. (Nasdaq:SBRA), a
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Investor & Media Inquiries: 1-888-393-8248 or investorinquiries@sabrahealth.com
Source: Sabra Health Care REIT, Inc.
FAQ
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