Simon Property Group Announces Reporting Information For 2024 Distributions
Simon Property Group (SPG) has released its 2024 tax reporting information for dividend distributions. The company's common stock (SPG) paid total distributions of $8.10 per share throughout 2024, with quarterly payments increasing from $1.95 to $2.10 per share. The distributions comprised 99.4% taxable ordinary dividends ($8.05059 per share) and 0.6% capital gain distribution ($0.04941 per share).
For the 8.375% Series J Cumulative Redeemable Preferred Stock (SPGPrJ), the company distributed $4.1875 per share annually, paid in equal quarterly installments of $1.046875. These distributions followed a similar pattern, with 99.4% as taxable ordinary dividends and 0.6% as capital gain distribution.
Under Section 199A, REIT dividends qualify for a 20% deduction for eligible taxpayers. The company confirmed these are final income allocations for tax purposes.
Simon Property Group (SPG) ha rilasciato le informazioni fiscali per il 2024 relative alle distribuzioni dei dividendi. Le azioni ordinarie della società (SPG) hanno fornito distribuzioni totali di $8.10 per azione durante il 2024, con pagamenti trimestrali in aumento da $1.95 a $2.10 per azione. Le distribuzioni consistevano nel 99.4% in dividendi ordinari imponibili ($8.05059 per azione) e nel 0.6% in distribuzione di guadagni in conto capitale ($0.04941 per azione).
Per le Azioni Preferenziali Cumulative Riscattabili di Serie J al 8.375% (SPGPrJ), la società ha distribuito $4.1875 per azione annualmente, pagate in rate trimestrali uguali di $1.046875. Queste distribuzioni hanno seguito un modello simile, con il 99.4% come dividendi ordinari imponibili e il 0.6% come distribuzione di guadagni in conto capitale.
Ai sensi della Sezione 199A, i dividendi REIT si qualificano per una detrazione del 20% per i contribuenti idonei. La società ha confermato che queste sono le allocazioni di reddito finali ai fini fiscali.
Simon Property Group (SPG) ha publicado su información fiscal de 2024 sobre las distribuciones de dividendos. Las acciones ordinarias de la compañía (SPG) pagaron distribuciones totales de $8.10 por acción durante 2024, con pagos trimestrales que aumentaron de $1.95 a $2.10 por acción. Las distribuciones consistieron en un 99.4% de dividendos ordinarios imponibles ($8.05059 por acción) y un 0.6% de distribución de ganancias de capital ($0.04941 por acción).
Para las Acciones Preferentes Cumulativas Rescatables de Serie J al 8.375% (SPGPrJ), la compañía distribuyó $4.1875 por acción anualmente, pagadas en cuotas trimestrales iguales de $1.046875. Estas distribuciones siguieron un patrón similar, con 99.4% como dividendos ordinarios imponibles y 0.6% como distribución de ganancias de capital.
Según la Sección 199A, los dividendos REIT califican para una deducción del 20% para los contribuyentes elegibles. La empresa confirmó que estas son las asignaciones de ingresos finales para fines fiscales.
사이먼 프로퍼티 그룹(SPG)는 2024년 배당 분배에 대한 세무 보고 정보를 발표했습니다. 회사의 일반 주식(SPG)은 2024년 동안 주당 $8.10의 총 배당금을 지급했으며, 분기별 지급금은 주당 $1.95에서 $2.10로 증가했습니다. 배당금은 99.4%가 과세 대상 보통 배당금($8.05059 주당)이고 0.6%가 자본 이익 분배($0.04941 주당)로 구성되었습니다.
8.375% 시리즈 J 누적 상환 우선주(SPGPrJ)에 대해 회사는 연간 주당 $4.1875를 배당했으며, 이는 분기별 동등한 할부금으로 $1.046875씩 지급됩니다. 이러한 분배는 비슷한 패턴을 따랐으며, 99.4%는 과세 대상 보통 배당금, 0.6%는 자본 이익 분배로 이루어졌습니다.
섹션 199A에 따라 REIT 배당금은 적격 납세자를 위해 20% 공제를 받을 수 있습니다. 회사는 이것이 세무 목적상 최종 소득 할당이라고 확인했습니다.
Simon Property Group (SPG) a publié ses informations fiscales pour 2024 concernant les distributions de dividendes. Les actions ordinaires de la société (SPG) ont versé des distributions totales de 8,10 $ par action tout au long de 2024, avec des paiements trimestriels augmentant de 1,95 $ à 2,10 $ par action. Les distributions étaient composées de 99,4% de dividendes ordinaires imposables (8,05059 $ par action) et de 0,6% de distribution de gains en capital (0,04941 $ par action).
Pour les actions privilégiées cumulatives remboursables de série J à 8,375% (SPGPrJ), la société a distribué 4,1875 $ par action annuellement, versées par tranches trimestrielles égales de 1,046875 $. Ces distributions ont suivi un schéma similaire, avec 99,4% en tant que dividendes ordinaires imposables et 0,6% en tant que distribution de gains en capital.
Selon la Section 199A, les dividendes REIT se qualifient pour une déduction de 20% pour les contribuables éligibles. La société a confirmé que ce sont les affectations finales de revenus à des fins fiscales.
Simon Property Group (SPG) hat seine Steuerberichterstattung für das Jahr 2024 zu den Dividendenverteilungen veröffentlicht. Die Stammaktien des Unternehmens (SPG) zahlten insgesamt 8,10 $ pro Aktie im Jahr 2024, wobei die vierteljährlichen Zahlungen von 1,95 $ auf 2,10 $ pro Aktie erhöht wurden. Die Verteilungen bestanden zu 99,4% aus steuerpflichtigen Ordentlich Dividenden (8,05059 $ pro Aktie) und zu 0,6% aus Kapitalgewinnausschüttungen (0,04941 $ pro Aktie).
Für die 8,375% Serie J kumulativ einlösbaren Vorzugsaktien (SPGPrJ) verteilte das Unternehmen jährlich 4,1875 $ pro Aktie, die in gleichen vierteljährlichen Raten von 1,046875 $ ausgezahlt wurden. Diese Verteilungen folgten einem ähnlichen Muster, wobei 99,4% als steuerpflichtige Ordentlich Dividenden und 0,6% als Kapitalgewinnausschüttungen gelten.
Gemäß Abschnitt 199A qualifizieren sich REIT-Dividenden für einen Abzug von 20% für berechtigte Steuerpflichtige. Das Unternehmen bestätigte, dass dies die endgültigen Einkommenszuweisungen für steuerliche Zwecke sind.
- Consistent quarterly dividend increases throughout 2024 for common stock
- High percentage (99.4%) of distributions qualified as taxable ordinary dividends
- Dividends eligible for 20% deduction under Section 199A for qualified taxpayers
- Stable preferred stock quarterly distributions maintained at $1.046875
- None.
Insights
The provided tax reporting data reveals notable dividend distribution patterns for Simon Property Group in 2024. The common stock (SPG) shows a progressive quarterly dividend increase from
The preferred stock (SPGPrJ) maintains consistent quarterly payments of
Simon Property Group's 2024 distribution structure reflects strong underlying cash flow management. The sequential quarterly increases in common stock dividends - adding
The high proportion of Section 199A dividends (
Simon Property Group, Inc. Common Stock | |||||||||||
CUSIP 828806109 | |||||||||||
Ticker Symbol: SPG | |||||||||||
% of | |||||||||||
Record 3/8/24 | Record 6/7/24 | Record 9/9/24 | Record 12/9/24 | Annual | |||||||
Dividend Dates | Pmt 3/29/24 | Pmt 6/28/24 | Pmt 9/30/24 | Pmt 12/30/24 | Totals | Total | |||||
Total Distribution per Share | |||||||||||
Taxable Ordinary Dividends | 99.4 % | ||||||||||
Qualified Dividends | |||||||||||
(included in | |||||||||||
Taxable Ordinary Dividends) | |||||||||||
Total Capital Gain Distribution (1) | 0.6 % | ||||||||||
Unrecaptured Sec. 1250 Gain | |||||||||||
(included in | |||||||||||
Total Capital Gain Distribution) | |||||||||||
Nondividend Distributions | $ - | $ - | $ - | $ - | $ - | ||||||
Section 199A Dividends (2) | |||||||||||
Section 897 Capital Gain | |||||||||||
Simon Property Group, Inc. | |||||||||||
CUSIP 828806885 | |||||||||||
Ticker Symbol: SPGPrJ | |||||||||||
% of | |||||||||||
Record 3/15/24 | Record 6/14/24 | Record 9/16/24 | Record 12/16/24 | Annual | |||||||
Dividend Dates | Pmt 3/29/24 | Pmt 6/28/24 | Pmt 9/30/24 | Pmt 12/30/24 | Totals | Total | |||||
Total Distribution per Share | |||||||||||
Taxable Ordinary Dividends | 99.4 % | ||||||||||
Qualified Dividends | |||||||||||
(included in | |||||||||||
Taxable Ordinary Dividends) | |||||||||||
Total Capital Gain Distribution (1) | 0.6 % | ||||||||||
Unrecaptured Sec. 1250 Gain | |||||||||||
(included in | |||||||||||
Total Capital Gain Distribution) | |||||||||||
Nondividend Distributions | $ - | $ - | $ - | $ - | $ - | ||||||
Section 199A Dividends (2) | |||||||||||
Section 897 Capital Gain | |||||||||||
(1) | Pursuant to Treas. Reg. §1.1061-6(c), the Company reports that for purposes of Section 1061 of the |
(2) | Under Section 199A, REIT dividends are eligible for a |
Please consult your tax advisor for proper tax treatment of the dividend distribution. | |
THIS INFORMATION REPRESENTS (check one):
X |
FINAL INCOME ALLOCATIONS | |
ESTIMATED INCOME ALLOCATIONS | ||
About Simon
Simon® is a real estate investment trust engaged in the ownership of premier shopping, dining, entertainment and mixed-use destinations and an S&P 100 company (Simon Property Group, NYSE: SPG). Our properties across
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FAQ
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