Enhanced Investments - Financial Portal

Equity Residential Reports 2023 Dividend Income Tax Treatment

Published: 2024-01-17 21:15:00 ET

CHICAGO--(BUSINESS WIRE)-- Equity Residential (NYSE: EQR) today reported the tax status of its 2023 dividends paid to shareholders. The final allocations as they will be reported on Form 1099-DIV are in the tables below:

Record Date	Payable Date	Total DistributionPer Share	Box 1a Total	Box 1b	Box 2a	Box 2b	Box 2e	Box 2f	Box3	Box 5
Record Date	Payable Date	Total DistributionPer Share	OrdinaryDividends	QualifiedDividends1	Total CapitalGain Distr.	Unrecap Sec.1250 Gain2	Sec. 897OrdinaryDividends1	Sec. 897Capital Gain2	NondividendDistributions	Sec. 199ADividends1
Common Shares:
1/3/2023	1/13/2023	$0.625000	$0.444201	$0.000015	$0.180799	$0.042384	$0.000000	$0.180799	$0.000000	$0.444186
3/27/2023	4/14/2023	$0.662500	$0.470853	$0.000016	$0.191647	$0.044927	$0.000000	$0.191647	$0.000000	$0.470837
6/26/2023	7/14/2023	$0.662500	$0.470853	$0.000016	$0.191647	$0.044927	$0.000000	$0.191647	$0.000000	$0.470837
9/26/2023	10/13/2023	$0.662500	$0.470853	$0.000016	$0.191647	$0.044927	$0.000000	$0.191647	$0.000000	$0.470837
	Total	$2.612500	$1.856760	$0.000063	$0.755740	$0.177165	$0.000000	$0.755740	$0.000000	$1.856697

Preferred Shares Series K:
3/20/2023	3/31/2023	$1.036250	$0.736485	$0.000025	$0.299765	$0.070272	$0.000000	$0.299765	$0.000000	$0.736485
6/16/2023	6/30/2023	$1.036250	$0.736485	$0.000025	$0.299765	$0.070272	$0.000000	$0.299765	$0.000000	$0.736485
9/19/2023	10/2/2023	$1.036250	$0.736485	$0.000025	$0.299765	$0.070272	$0.000000	$0.299765	$0.000000	$0.736485
12/22/2023	1/2/2024	$1.036250	$0.736485	$0.000025	$0.299765	$0.070272	$0.000000	$0.299765	$0.000000	$0.736485
	Total	$4.145000	$2.945940	$0.000100	$1.199060	$0.281088	$0.000000	$1.199060	$0.000000	$2.945940

(1) - These amounts are a subset of the amounts in Box 1a.
(2) - These amounts are a subset of the amounts in Box 2a.

Pursuant to Treas. Reg. §1.1061-6(c), Equity Residential is disclosing below two additional amounts for purposes of Section 1061 of the Internal Revenue Code.
Section 1061 is generally applicable to direct and indirect holders of "applicable partnership interests."

The amount of Box 2a Capital Gains not included in the two additional amounts below are Section 1231 gains, which are not considered for purposes of Section 1061.

Record Date	Payable Date	Form 1099-DIVBox 2a	One YearAmounts	Three YearAmounts
Record Date	Payable Date	Total Capital GainDistr. Per Share	DisclosurePer Share	DisclosurePer Share
Common Shares:
1/3/2023	1/13/2023	$0.180799	$0.009811	$0.009738
3/27/2023	4/14/2023	$0.191647	$0.010400	$0.010323
6/26/2023	7/14/2023	$0.191647	$0.010400	$0.010323
9/26/2023	10/13/2023	$0.191647	$0.010400	$0.010323
	Total	$0.755740	$0.041011	$0.040707

Preferred Shares Series K:
3/20/2023	3/31/2023	$0.299765	$0.016267	$0.016146
6/16/2023	6/30/2023	$0.299765	$0.016267	$0.016146
9/19/2023	10/2/2023	$0.299765	$0.016267	$0.016146
12/22/2023	1/2/2024	$0.299765	$0.016267	$0.016146
	Total	$1.199060	$0.065068	$0.064584

The Company did not incur any foreign taxes in 2023.

Because the Company has not yet completed and filed its 2023 tax returns, the income tax allocation information provided above is based on the best available information to date.

Shareholders are encouraged to consult their own tax advisers as to the federal, state and local income tax consequences of these dividends.

About Equity Residential

Equity Residential is committed to creating communities where people thrive. The Company, a member of the S&P 500, is focused on the acquisition, development and management of residential properties located in and around dynamic cities that attract affluent long-term renters. Equity Residential owns or has investments in 302 properties consisting of 80,191 apartment units, with an established presence in Boston, New York, Washington, D.C., Seattle, San Francisco and Southern California, and an expanding presence in Denver, Atlanta, Dallas/Ft. Worth and Austin. For more information on Equity Residential, please visit our website at www.equityapartments.com.

View source version on businesswire.com: https://www.businesswire.com/news/home/20240117217055/en/

Marty McKenna (312) 928-1901

Source: Equity Residential

Enhanced Investments, Inc.
329 South Oyster Bay Road #2085
Plainview, NY 11803
team@eninvs.com

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All statements made via social media sites sponsored or maintained by Enhanced Investments and its affiliates are for informational purposes only and do not constitute a comprehensive description of Enhanced Investments' investment advisory services.
Certain investments are not suitable for all investors. Before investing, consider your investment objectives and applicable fees. The rate of return on investments can vary widely over time, especially for long term investments. Investment losses are possible, including the potential loss of all amounts invested. Information provided by Enhanced Investments is for informational and general educational purposes only and is not investment or financial advice.