VICI Properties Inc. Announces Tax Treatment of 2024 Distributions
VICI Properties (NYSE: VICI) has released its tax treatment details for 2024 distributions on common stock. The company paid quarterly dividends totaling $2.1100 per share throughout 2024, with payments of $0.4150 per share in the first three quarters and $0.4325 per share in the fourth quarter.
Of the total distributions, $1.5045 is classified as ordinary dividends, with $0.1730 categorized as non-dividend distributions (return of capital). The January 9, 2025 distribution of $0.4325 will be treated as a 2025 distribution for federal tax purposes. Notably, $1.5013 qualifies as Section 199A dividends, subject to the 45-day holding period requirement.
VICI Properties (NYSE: VICI) ha pubblicato i dettagli sul trattamento fiscale delle distribuzioni per il 2024 relative alle azioni ordinarie. L'azienda ha pagato dividendi trimestrali per un totale di $2.1100 per azione durante il 2024, con pagamenti di $0.4150 per azione nei primi tre trimestri e $0.4325 per azione nel quarto trimestre.
Dei totalizzati, $1.5045 è classificato come dividendi ordinari, mentre $0.1730 è categorizzato come distribuzioni non da dividendo (rimborso di capitale). La distribuzione del 9 gennaio 2025 pari a $0.4325 sarà trattata come una distribuzione per il 2025 ai fini fiscali federali. È importante notare che $1.5013 qualifica come dividendi secondo la Sezione 199A, soggetti al requisito del periodo di detenzione di 45 giorni.
VICI Properties (NYSE: VICI) ha publicado los detalles sobre el tratamiento fiscal de las distribuciones de 2024 para las acciones ordinarias. La compañía pagó dividendos trimestrales por un total de $2.1100 por acción a lo largo de 2024, con pagos de $0.4150 por acción en los primeros tres trimestres y $0.4325 por acción en el cuarto trimestre.
Del total de las distribuciones, $1.5045 se clasifica como dividendos ordinarios, mientras que $0.1730 se categoriza como distribuciones no de dividendos (reembolso de capital). La distribución del 9 de enero de 2025 de $0.4325 se tratará como una distribución de 2025 para fines fiscales federales. Cabe destacar que $1.5013 califica como dividendos bajo la Sección 199A, sujeto al requisito del período de tenencia de 45 días.
VICI Properties (NYSE: VICI)는 2024년 보통주 배당금에 대한 세금 처리 세부사항을 발표했습니다. 이 회사는 2024년 동안 $2.1100 주당 총 배당금을 지급했으며, 첫 세 분기에 각각 $0.4150 주당 지급하고, 마지막 분기에는 $0.4325 주당 지급했습니다.
총 배당금 중 $1.5045는 일반 배당금으로 분류되며, $0.1730는 비배당 배당금(자본금 반환)으로 분류됩니다. 2025년 1월 9일 지급될 $0.4325는 연방 세금 목적으로 2025년 배당으로 처리됩니다. 특히, $1.5013는 45일 보유 기간 요건에 해당하는 섹션 199A 배당금으로 자격이 있습니다.
VICI Properties (NYSE: VICI) a publié les détails sur le traitement fiscal des distributions de 2024 concernant les actions ordinaires. La société a versé des dividendes trimestriels totalisant $2.1100 par action tout au long de 2024, avec des paiements de $0.4150 par action au cours des trois premiers trimestres et de $0.4325 par action au quatrième trimestre.
Sur le total des distributions, $1.5045 est classé comme dividendes ordinaires, tandis que $0.1730 est catégorisé comme distributions non-dividendes (remboursement de capital). La distribution du 9 janvier 2025 de $0.4325 sera considérée comme une distribution pour 2025 aux fins fiscales fédérales. Notamment, $1.5013 est qualifié comme dividendes selon la Section 199A, soumis à l'exigence de période de détention de 45 jours.
VICI Properties (NYSE: VICI) hat die Details zur steuerlichen Behandlung der Ausschüttungen für das Jahr 2024 in Bezug auf Stammaktien veröffentlicht. Das Unternehmen hat im Jahr 2024 vierteljährliche Dividenden in Höhe von insgesamt $2.1100 pro Aktie gezahlt, wobei die Zahlungen in den ersten drei Quartalen $0.4150 pro Aktie und im vierten Quartal $0.4325 pro Aktie betrugen.
Von den Gesamtverteilungen werden $1.5045 als ordentliche Dividenden klassifiziert, während $0.1730 als nicht-dividenden Ausschüttungen (Rückzahlung von Kapital) eingestuft wird. Die Ausschüttung vom 9. Januar 2025 in Höhe von $0.4325 wird steuerlich als Ausschüttung für 2025 behandelt. Auffällig ist, dass $1.5013 als Dividenden gemäß Abschnitt 199A qualifiziert, die der 45-tägigen Haltefrist unterliegen.
- Consistent quarterly dividend payments throughout 2024
- Dividend increase from $0.4150 to $0.4325 per share in Q4 2024
- 71.3% of distributions qualify for Section 199A tax treatment
- 8.2% of distributions represent return of capital, reducing shareholders' cost basis
Taxable Composition of 2024 Distributions (Form 1099-DIV)
| 2024 Distributions Paid | Tax Treatment of 2024 Distributions | ||||||||||||||||||
| Record Date | Payment Date | Total Distribution Per Share | Distribution Reportable in 2024 | Distribution Reportable in 2025 | Ordinary Dividend Box 1a |
Qualified Dividend (1) Box 1b |
Non-Dividend Distribution(2) Box 3 |
Section 199A Dividends (1)(3) Box 5 | |||||||||||
| 12/21/2023 | 1/4/2024 |
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(4) |
N/A |
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| 3/21/2024 | 4/4/2024 |
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N/A |
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| 6/18/2024 | 7/3/2024 |
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N/A |
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| 9/18/2024 | 10/3/2024 |
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N/A |
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| 12/17/2024 | 1/9/2025 |
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(5) |
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(5) |
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| (1) These amounts are a subset of, and included in, the 2024 ordinary dividend amounts (Box 1a). | |||||||||||||||||||
| (2) Represents a return of capital. | |||||||||||||||||||
| (3) Treasury Regulation § 1.199A-3(c)(2)(ii) requires that stockholders hold their REIT shares for more than 45 days during the 91-day period beginning on the date that is 45 days before the date on which such shares become ex-dividend with respect to such dividend in order for the dividends to be treated as Section 199A Dividends. Stockholders should consult with their tax advisors to determine whether this requirement affects any portion of the dividends included in Box 5. | |||||||||||||||||||
| (4) Pursuant to IRC Section 857(b)(9), the entire January 4, 2024 distribution (which was declared on December 7, 2023 and had a record date of December 21, 2023) is treated as a 2024 distribution for federal income tax purposes. | |||||||||||||||||||
| (5) Pursuant to IRC Section 857(b)(9), distributions paid on January 9, 2025 with a record date of December 17, 2024 are treated as received by stockholders on December 17, 2024 to the extent of 2024 earnings and profits. As the Company’s aggregate 2024 distributions exceeded its 2024 earnings and profits, the entire January 9, 2025 distribution (which was declared on December 5, 2024 and had a record date of December 17, 2024) will be treated as a 2025 distribution for federal income tax purposes and is not included on the 2024 Form 1099-DIV. | |||||||||||||||||||
About VICI Properties
VICI Properties Inc. is an S&P 500® experiential real estate investment trust that owns one of the largest portfolios of market-leading gaming, hospitality and entertainment destinations, including Caesars Palace Las Vegas, MGM Grand and the Venetian Resort Las Vegas, three of the most iconic entertainment facilities on the Las Vegas Strip. VICI Properties owns 93 experiential assets across a geographically diverse portfolio consisting of 54 gaming properties and 39 other experiential properties across
Press Release Category: Dividends
View source version on businesswire.com: https://www.businesswire.com/news/home/20250124718431/en/
Investor
Investors@viciproperties.com
(646) 949-4631
Or
David Kieske
EVP, Chief Financial Officer
DKieske@viciproperties.com
Moira McCloskey
SVP, Capital Markets
MMcCloskey@viciproperties.com
LinkedIn:
www.linkedin.com/company/vici-properties-inc
Source: VICI Properties Inc.
FAQ
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