TWO Announces 2024 Dividend Tax Information
Two Harbors Investment Corp (TWO) has released its 2024 dividend tax information for common and preferred stockholders. The company declared quarterly common stock dividends of $0.45 per share, totaling $1.80 for 2024. Of this amount, $1.20090 represents ordinary dividends, with $0.67808 qualifying for capital gains tax rates. The preferred stock Series A, B, and C will receive quarterly distributions of $0.50781, $0.47656, and $0.45313 per share respectively.
No portion of TWO's 2024 dividend distributions is expected to consist of excess inclusion income. The company notes that distributions declared in December 2024 with record dates in January 2025 will be treated as 2025 distributions for tax purposes.
Two Harbors Investment Corp (TWO) ha pubblicato le informazioni fiscali sui dividendi per il 2024 per gli azionisti ordinari e privilegiati. L'azienda ha dichiarato dividendi trimestrali per azioni ordinarie di $0,45 per azione, per un totale di $1,80 per il 2024. Di questa somma, $1.20090 rappresenta dividendi ordinari, con $0.67808 che si qualificano per le aliquote fiscali sui guadagni di capitale. Le azioni privilegiate Serie A, B e C riceveranno distribuzioni trimestrali di $0.50781, $0.47656 e $0.45313 per azione rispettivamente.
Non si prevede che nessuna parte delle distribuzioni di dividendi del 2024 di TWO consista in reddito da inclusione eccessiva. L'azienda segnala che le distribuzioni dichiarate a dicembre 2024, con date di registrazione a gennaio 2025, saranno trattate come distribuzioni del 2025 per scopi fiscali.
Two Harbors Investment Corp (TWO) ha publicado su información fiscal sobre los dividendos para el 2024 para los accionistas comunes y preferentes. La empresa declaró dividendos trimestrales de $0.45 por acción, totalizando $1.80 para el 2024. De esta cantidad, $1.20090 representa dividendos ordinarios, y $0.67808 califica para tasas impositivas sobre ganancias de capital. Las acciones preferentes de las Series A, B y C recibirán distribuciones trimestrales de $0.50781, $0.47656 y $0.45313 por acción respectivamente.
No se espera que ninguna parte de las distribuciones de dividendos de TWO en 2024 consista en ingresos por inclusión excesiva. La empresa señala que las distribuciones declaradas en diciembre de 2024, con fechas de registro en enero de 2025, se tratarán como distribuciones de 2025 para fines fiscales.
투 하버스 인베스트먼트 주식회사 (TWO)는 보통주 및 우선주 주주를 위한 2024년도 배당금 세금 정보를 발표했습니다. 이 회사는 주당 $0.45의 보통주 배당금을 분기별로 선언하였으며, 이는 2024년 총 $1.80에 해당합니다. 이 금액 중 $1.20090는 일반 배당금에 해당하며, $0.67808은 자본 이득세율에 해당합니다. 우선주 A, B, C 시리즈는 각각 주당 $0.50781, $0.47656, $0.45313의 분기 배당금을 받게 됩니다.
TWO의 2024년 배당금 분배 중 어느 것도 초과 포함 소득으로 구성될 것으로 예상되지 않습니다. 회사는 2024년 12월에 선언된 분배금이 2025년 1월에 기록될 경우, 세금 목적으로 2025년 분배금으로 간주된다고 언급했습니다.
Two Harbors Investment Corp (TWO) a publié ses informations fiscales sur les dividendes pour l'année 2024 destinées aux actionnaires ordinaires et privilégiés. La société a déclaré des dividendes trimestriels de $0,45 par action pour les actions ordinaires, totalisant $1,80 pour 2024. De ce montant, $1.20090 représente des dividendes ordinaires, dont $0.67808 est éligible aux taux d'imposition sur les plus-values. Les actions privilégiées des séries A, B et C recevront des distributions trimestrielles de $0.50781, $0.47656 et $0.45313 par action respectivement.
Aucune partie des distributions de dividendes de 2024 de TWO ne devrait être considérée comme un revenu d'inclusion excessive. La société précise que les distributions déclarées en décembre 2024, avec des dates d'enregistrement en janvier 2025, seront traitées comme des distributions pour 2025 à des fins fiscales.
Two Harbors Investment Corp (TWO) hat seine Steuerinformationen zu Dividenden für das Jahr 2024 für Stamm- und Vorzugsaktionäre veröffentlicht. Das Unternehmen erklärte vierteljährliche Dividenden für Stammaktien von $0,45 pro Aktie, was insgesamt $1,80 für 2024 ergibt. Von diesem Betrag entfallen $1.20090 auf ordentliche Dividenden, wobei $0.67808 für Kapitalertragsteuersätze qualifiziert. Die Vorzugsaktien der Serien A, B und C werden vierteljährliche Ausschüttungen von $0,50781, $0,47656 und $0,45313 pro Aktie erhalten.
Es wird nicht erwartet, dass ein Teil der Dividendenzahlungen von TWO für 2024 aus übermäßigen Einkünften besteht. Das Unternehmen weist darauf hin, dass Ausschüttungen, die im Dezember 2024 erklärt werden und im Januar 2025 gültig sind, steuerlich als Ausschüttungen für 2025 behandelt werden.
- Consistent quarterly dividend payments throughout 2024
- Significant portion of dividends (56.5%) qualifies for preferential tax treatment
- No excess inclusion income that could be treated as UBTI
- None.
Tax Treatment of the Common and Preferred Distributions
TWO is required to report the portion of its 2024 dividends that are treated as excess inclusion income for federal income tax purposes. No portion of the company’s 2024 dividend distributions are expected to consist of excess inclusion income, which may be treated as unrelated business taxable income (UBTI) and subject to special tax reporting for certain tax-exempt investors.
The company declared dividends with respect to its common stock and Series A, Series B and Series C preferred shares on December 18, 2023. The record date for the company’s common stock and Series A, Series B and Series C preferred distributions was January 12, 2024. Accordingly, these common and preferred distributions were treated as 2024 distributions for tax purposes and reported on the 2024 Form 1099-DIV. In addition, the company declared dividends with respect to its common stock and Series A, Series B and Series C preferred shares on December 18, 2024. The record date for the company’s common stock distribution was January 3, 2025, and the record date for the company’s Series A, Series B and Series C preferred distributions was January 10, 2025. Accordingly, these common and preferred distributions will be treated as 2025 distributions for tax purposes and reported on the 2025 Form 1099-DIV.
Distributions for TWO
The federal income tax classification of TWO’s 2024 common and preferred stock distributions as it is expected to be reported on Form 1099-DIV is set forth in the following tables.
2024 FORM 1099-DIV – Common Stock |
Box 1a Total |
Box 1b Total |
Box 2a Total |
Box 3 Total |
Box 5 Total |
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Distribution Type |
Declaration Date |
Record Date |
Payable Date |
2024 Total Distribution Per Share |
Adjustments |
2024 Ordinary Dividends |
2024 Qualified Dividends(1) |
2024 Capital Gain Distributions |
2024 Nondividend Distributions |
Section 199A Dividends(2) |
Cash |
12/18/2023 |
1/12/2024 |
1/29/2024 |
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Cash |
3/20/2024 |
4/4/2024 |
4/29/2024 |
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Cash |
6/18/2024 |
7/5/2024 |
7/29/2024 |
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Cash |
9/19/2024 |
10/1/2024 |
10/29/2024 |
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Totals |
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(1) - Qualified Dividends shows the portion of the amount in Box 1a that may be eligible for capital gains tax rates |
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(2) - Section 199A Dividends shows the portion of the amount in Box 1a that may be eligible for the |
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2024 FORM 1099-DIV – Preferred Series A |
Box 1a Total |
Box 1b Total |
Box 2a Total |
Box 3 Total |
Box 5 Total |
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Distribution Type |
Declaration Date |
Record Date |
Payable Date |
2024 Total Distribution Per Share |
Adjustments |
2024 Ordinary Dividends |
2024 Qualified Dividends(1) |
2024 Capital Gain Distributions |
2024 Nondividend Distributions |
Section 199A Dividends(2) |
Cash |
12/18/2023 |
1/12/2024 |
1/26/2024 |
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Cash |
3/20/2024 |
4/12/2024 |
4/29/2024 |
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Cash |
6/18/2024 |
7/12/2024 |
7/29/2024 |
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Cash |
9/19/2024 |
10/11/2024 |
10/28/2024 |
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Totals |
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(1) - Qualified Dividends shows the portion of the amount in Box 1a that may be eligible for capital gains tax rates |
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(2) - Section 199A Dividends shows the portion of the amount in Box 1a that may be eligible for the |
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2024 FORM 1099-DIV – Preferred Series B |
Box 1a Total |
Box 1b Total |
Box 2a Total |
Box 3 Total |
Box 5 Total |
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Distribution Type |
Declaration Date |
Record Date |
Payable Date |
2024 Total Distribution Per Share |
Adjustments |
2024 Ordinary Dividends |
2024 Qualified Dividends(1) |
2024 Capital Gain Distributions |
2024 Nondividend Distributions |
Section 199A Dividends(2) |
Cash |
12/18/2023 |
1/12/2024 |
1/26/2024 |
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Cash |
3/20/2024 |
4/12/2024 |
4/29/2024 |
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Cash |
6/18/2024 |
7/12/2024 |
7/29/2024 |
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Cash |
9/19/2024 |
10/11/2024 |
10/28/2024 |
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Totals |
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(1) - Qualified Dividends shows the portion of the amount in Box 1a that may be eligible for capital gains tax rates |
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(2) - Section 199A Dividends shows the portion of the amount in Box 1a that may be eligible for the |
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2024 FORM 1099-DIV – Preferred Series C |
Box 1a Total |
Box 1b Total |
Box 2a Total |
Box 3 Total |
Box 5 Total |
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Distribution Type |
Declaration Date |
Record Date |
Payable Date |
2024 Total Distribution Per Share |
Adjustments |
2024 Ordinary Dividends |
2024 Qualified Dividends(1) |
2024 Capital Gain Distributions |
2024 Nondividend Distributions |
Section 199A Dividends(2) |
Cash |
12/18/2023 |
1/12/2024 |
1/26/2024 |
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Cash |
3/20/2024 |
4/12/2024 |
4/29/2024 |
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Cash |
6/18/2024 |
7/12/2024 |
7/29/2024 |
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Cash |
9/19/2024 |
10/11/2024 |
10/28/2024 |
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Totals |
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(1) - Qualified Dividends shows the portion of the amount in Box 1a that may be eligible for capital gains tax rates |
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(2) - Section 199A Dividends shows the portion of the amount in Box 1a that may be eligible for the |
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Consult Your Tax Advisor
Stockholders may have additional reporting obligations to the Internal Revenue Service and/or other tax authorities.
The
TWO does not provide tax, accounting or legal advice. Any tax statements contained herein were not intended or written to be used, and cannot be used for the purpose of avoiding
About TWO
TWO (Two Harbors Investment Corp., NYSE: TWO), a
Additional Information
Stockholders of TWO and other interested persons may find additional information regarding the company at www.twoinv.com, at the Securities and Exchange Commission’s internet site at www.sec.gov or by directing requests to: TWO, 1601 Utica Avenue South, Suite 900,
View source version on businesswire.com: https://www.businesswire.com/news/home/20250129963148/en/
Margaret Karr, Head of Investor Relations, TWO, (612) 453-4080, Margaret.Karr@twoinv.com
Source: Two Harbors Investment Corp.
FAQ
What is TWO's common stock dividend amount for each quarter in 2024?
How much of TWO's 2024 common stock dividends qualifies for capital gains tax rates?
What are TWO's preferred stock Series A dividend payments for 2024?
Does TWO's 2024 dividend distribution include any excess inclusion income?
What percentage of TWO's 2024 common stock dividends qualifies for the Section 199A deduction?
