UMH PROPERTIES, INC. ANNOUNCES TAX TREATMENT FOR 2024 DISTRIBUTIONS
UMH Properties has released its tax treatment details for 2024 distributions. For common shares, the total distribution was $0.850 per share, comprising 19.63% non-qualifying ordinary income ($0.166853) and 80.37% return of capital ($0.683147). The 6.375% Series D Preferred shares received total distributions of $1.59375 per share, classified as 100% non-qualifying ordinary income.
The company also disclosed dividend reinvestment plan discounts throughout 2024, with discount values ranging from $0.510 to $0.965 per share. UMH operates 139 manufactured home communities with approximately 26,200 developed homesites, including 10,300 rental homes and over 1,000 self-storage units across multiple states.
UMH Properties ha pubblicato i dettagli del trattamento fiscale per le distribuzioni del 2024. Per le azioni ordinarie, la distribuzione totale è stata di $0.850 per azione, composta da 19.63% di reddito ordinario non qualificato ($0.166853) e 80.37% di ritorno di capitale ($0.683147). Le azioni privilegiate di serie D al 6.375% hanno ricevuto distribuzioni totali di $1.59375 per azione, classificate come 100% di reddito ordinario non qualificato.
L'azienda ha anche rivelato sconti sul piano di reinvestimento dei dividendi per tutto il 2024, con valori di sconto che variano da $0.510 a $0.965 per azione. UMH gestisce 139 comunità di case prefabbricate con circa 26.200 lotti sviluppati, inclusi 10.300 case in affitto e oltre 1.000 unità di stoccaggio in diverse stati.
UMH Properties ha publicado los detalles de su tratamiento fiscal para las distribuciones de 2024. Para las acciones comunes, la distribución total fue de $0.850 por acción, que comprende un 19.63% de ingresos ordinarios no calificados ($0.166853) y un 80.37% de retorno de capital ($0.683147). Las acciones preferentes de la Serie D al 6.375% recibieron distribuciones totales de $1.59375 por acción, clasificadas como 100% de ingresos ordinarios no calificados.
La compañía también divulgó descuentos en su plan de reinversión de dividendos a lo largo de 2024, con valores de descuento que oscilan entre $0.510 y $0.965 por acción. UMH opera 139 comunidades de casas prefabricadas con aproximadamente 26,200 lotes desarrollados, incluidos 10,300 casas en alquiler y más de 1,000 unidades de autoalmacenamiento en varios estados.
UMH Properties는 2024년 배당금의 세금 처리 세부 정보를 발표했습니다. 보통주에 대한 총 배당금은 $0.850 per 주식였으며, 이 중 19.63%는 비자격 일반 소득 ($0.166853), 80.37%는 자본 환급 ($0.683147)으로 구성됩니다. 6.375% D 시리즈 우선주는 총 $1.59375 per 주식의 배당금을 받았으며, 이는 100% 비자격 일반 소득으로 분류됩니다.
회사는 또한 2024년 동안 배당금 재투자 플랜에 대한 할인 정보를 공개했으며, 할인 금액은 주당 $0.510에서 $0.965까지 다양합니다. UMH는 약 26,200개의 개발된 홈사이트를 포함하여 139개의 조립식 주택 단지를 운영하고 있으며, 이 중 10,300개는 임대 주택이고 1,000개 이상의 셀프 스토리지 유닛이 여러 주에 분포되어 있습니다.
UMH Properties a publié les détails de son traitement fiscal pour les distributions de 2024. Pour les actions ordinaires, la distribution totale était de $0.850 par action, comprenant 19.63% de revenus ordinaires non qualifiés ($0.166853) et 80.37% de retour de capital ($0.683147). Les actions privilégiées de série D à 6.375% ont reçu des distributions totales de $1.59375 par action, classées comme 100% de revenus ordinaires non qualifiés.
L'entreprise a également divulgué des remises sur le plan de réinvestissement des dividendes tout au long de 2024, avec des valeurs de remise allant de $0.510 à $0.965 par action. UMH possède 139 communautés de maisons mobiles avec environ 26.200 sites développés, y compris 10.300 maisons en location et plus de 1.000 unités de self-stockage dans plusieurs états.
UMH Properties hat die Einzelheiten zur steuerlichen Behandlung von Ausschüttungen für 2024 veröffentlicht. Bei den Stammaktien betrug die Gesamtausschüttung $0.850 pro Aktie, wobei 19.63% nicht qualifizierte ordentliche Einkünfte ($0.166853) und 80.37% Rückzahlung von Kapital ($0.683147) ausmachten. Die 6.375% Serie D Vorzugsaktien erhielten Gesamtausschüttungen von $1.59375 pro Aktie, die als 100% nicht qualifizierte ordentliche Einkünfte klassifiziert werden.
Das Unternehmen gab auch Rabatte für den Dividenden-Reinvestitionsplan im Jahr 2024 bekannt, mit Rabattwerten, die zwischen $0.510 und $0.965 pro Aktie liegen. UMH betreibt 139 Fertighausgemeinschaften mit ungefähr 26.200 entwickelten Grundstücken, einschließlich 10.300 Mietwohnungen und über 1.000 Selbstlagereinheiten in mehreren Bundesstaaten.
- 80.37% of common share distributions classified as return of capital, which is typically tax-advantaged for shareholders
- Consistent quarterly dividend payments maintained throughout 2024
- Substantial portfolio of 139 communities with 26,200 developed homesites
- None.
FREEHOLD, NJ, Jan. 22, 2025 (GLOBE NEWSWIRE) -- UMH Properties, Inc. (NYSE:UMH) (TASE:UMH) today announced the tax treatment of its 2024 distributions. The following tables summarize, for income tax purposes, the nature of cash distributions paid to stockholders of UMH’s common and preferred shares during the calendar year ended December 31, 2024.
Common - CUSIP 903002103
| Shown as Dollars ($) | ||||||||||||
| Payment Date | Distributions Per Share | Non-Qualifying Ord. Income (1a) | Total Long-Term Capital Gain (2a) | Unrecaptured Sec. 1250 Gain (2b) | Return of Capital (3) | Section 199A Dividends (5) | ||||||
| 3/15/24 | $ | 0.205 | $ | 0.040241 | $ | 0.00 | $ | 0.00 | $ | 0.164759 | $ | 0.040241 |
| 6/17/24 | $ | 0.215 | $ | 0.042204 | $ | 0.00 | $ | 0.00 | $ | 0.172796 | $ | 0.042204 |
| 9/16/24 | $ | 0.215 | $ | 0.042204 | $ | 0.00 | $ | 0.00 | $ | 0.172796 | $ | 0.042204 |
| 12/16/24 | $ | 0.215 | $ | 0.042204 | $ | 0.00 | $ | 0.00 | $ | 0.172796 | $ | 0.042204 |
| TOTAL | $ | 0.850 | $ | 0.166853 | $ | 0.00 | $ | 0.00 | $ | 0.683147 | $ | 0.166853 |
| Shown as a Percentage (%) | ||||||||||||
| Payment Date | Distributions Per Share | Non-Qualifying Ord. Income (1a) | Total Long-Term Capital Gain (2a) | Unrecaptured Sec. 1250 Gain (2b) | Return of Capital (3) | Section 199A Dividends (5) | ||||||
| 3/15/24 | $ | 0.205 | 19.629887 | % | 0 | % | 0 | % | 80.370113 | % | 19.629887 | % |
| 6/17/24 | $ | 0.215 | 19.629887 | % | 0 | % | 0 | % | 80.370113 | % | 19.629887 | % |
| 9/16/24 | $ | 0.215 | 19.629887 | % | 0 | % | 0 | % | 80.370113 | % | 19.629887 | % |
| 12/16/24 | $ | 0.215 | 19.629887 | % | 0 | % | 0 | % | 80.370113 | % | 19.629887 | % |
| TOTAL | $ | 0.850 | 19.629887 | % | 0 | % | 0 | % | 80.370113 | % | 19.629887 | % |
| Shown as Dollars ($) | ||||||||||||
| Payment Date | Distributions Per Share | Non-Qualifying Ord. Income (1a) | Total Long-Term Capital Gain (2a) | Unrecaptured Sec. 1250 Gain (2b) | Return of Capital (3) | Section 199A Dividends (5) | ||||||
| 3/15/24 | $ | 0.3984375 | $ | 0.3984375 | $ | 0.00 | $ | 0.00 | $ | 0.00 | $ | 0.3984375 |
| 6/17/24 | $ | 0.3984375 | $ | 0.3984375 | $ | 0.00 | $ | 0.00 | $ | 0.00 | $ | 0.3984375 |
| 9/16/24 | $ | 0.3984375 | $ | 0.3984375 | $ | 0.00 | $ | 0.00 | $ | 0.00 | $ | 0.3984375 |
| 12/16/24 | $ | 0.3984375 | $ | 0.3984375 | $ | 0.00 | $ | 0.00 | $ | 0.00 | $ | 0.3984375 |
| TOTAL | $ | 1.593750 | $ | 1.593750 | $ | 0.00 | $ | 0.00 | $ | 0.00 | $ | 1.593750 |
| Shown as a Percentage (%) | ||||||||||||
| Payment Date | Distributions Per Share | Non-Qualifying Ord. Income (1a) | Total Long-Term Capital Gain (2a) | Unrecaptured Sec. 1250 Gain (2b) | Return of Capital (3) | Section 199A Dividends (5) | ||||||
| 3/15/24 | $ | 0.3984375 | 100 | % | 0 | % | 0 | % | 0 | % | 100 | % |
| 6/17/24 | $ | 0.3984375 | 100 | % | 0 | % | 0 | % | 0 | % | 100 | % |
| 9/16/24 | $ | 0.3984375 | 100 | % | 0 | % | 0 | % | 0 | % | 100 | % |
| 12/16/24 | $ | 0.3984375 | 100 | % | 0 | % | 0 | % | 0 | % | 100 | % |
| TOTAL | $ | 1.593750 | 100 | % | 0 | % | 0 | % | 0 | % | 100 | % |
NOTE: Section 199A Dividends (Box 5) is a subset of, and is included in, the Total Non-Qualifying Ordinary Income reported in Box 1a.
DIVIDEND REINVESTMENT PLAN DISCOUNTS
Common - CUSIP 903002103
| DISCOUNT DATE | FAIR MARKET VALUE ($) | DISCOUNT PRICE ($) | DISCOUNT ON D/R ($) | ||
| 1/16/2024 | 15.715 | 15.000 | 0.715 | ||
| 2/15/2024 | 14.455 | 13.750 | 0.705 | ||
| 3/15/2024 | 15.655 | 15.125 | 0.530 | ||
| 4/15/2024 | 15.385 | 14.875 | 0.510 | ||
| 5/15/2024 | 16.035 | 15.250 | 0.785 | ||
| 6/17/2024 | 15.400 | 14.750 | 0.650 | ||
| 7/15/2024 | 17.100 | 16.250 | 0.850 | ||
| 8/15/2024 | 19.465 | 18.500 | 0.965 | ||
| 9/16/2024 | 20.415 | 19.500 | 0.915 | ||
| 10/15/2024 | 18.865 | 18.000 | 0.865 | ||
| 11/15/2024 | 19.295 | 18.625 | 0.670 | ||
| 12/16/2024 | 19.390 | 18.500 | 0.890 |
Shareholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from the Company.
UMH Properties, Inc., which was organized in 1968, is a public equity REIT that owns and operates 139 manufactured home communities, containing approximately 26,200 developed homesites, of which 10,300 contain rental homes, and over 1,000 self-storage units. These communities are located in New Jersey, New York, Ohio, Pennsylvania, Tennessee, Indiana, Maryland, Michigan, Alabama, South Carolina, Florida and Georgia. Included in the 139 communities are two communities in Florida, containing 363 sites that UMH owns and operates through its joint venture with Nuveen Real Estate.
Contact: Nelli Madden
732-577-9997
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FAQ
What was UMH Properties' total dividend distribution per common share in 2024?
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What was the range of dividend reinvestment plan discounts for UMH in 2024?
