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JLL Income Property Trust Unveils Tax Treatment for 2025 Distributions

JLL Income Property Trust, a daily Net Asset Value (NAV) Real Estate Investment Trust (REIT), has formally disclosed the tax treatment for its distributions for the year 2025. The complex landscape of tax implications surrounding investment distributions can often be daunting for investors, but this announcement aims to clarify key details and maximize shareholders’ understanding of how their returns will be taxed.

Overview of the Tax Treatment

Announced on January 29, 2026, JLL's declaration establishes that for the fiscal year that ended on December 31, 2025, around 18% of the distributions will be categorized as non-dividend distributions, otherwise known as returns of capital. Conversely, an impressive 82% of the distributions will be recognized as tax-advantaged long-term capital gains. This clear categorization is particularly beneficial for investors, allowing them to understand the favorable tax treatment applicable to their income from these distributions.

Allan Swaringen, the President and CEO of JLL Income Property Trust, expressed pride in the Trust’s operational history, stating: "Since our inception in 2012, our main goal has been to provide stable and growing distributions to our investors." He further emphasized the importance of the tax efficiency of these distributions, remarking that maintaining tax-advantaged outputs has always been a focal point for the Trust.

Breakdown of Distributions per Stock Type

The Trust categorizes shareholders into different classes, and the specifics of tax treatment vary slightly based on the type of stock held by the investors. Below is a summary of the distributions for the year 2025:

Class A Stockholders

• - Record Date: March 25, June 24, September 23, December 23
• - Net Distribution per Share: $0.53147
• - Capital Gain Income: $0.43474
• - Return of Capital: $0.09673

Class M Stockholders

• - Record Date: March 25, June 24, September 23, December 23
• - Net Distribution per Share: $0.59543
• - Capital Gain Income: $0.48706
• - Return of Capital: $0.10837

Class A-I Stockholders

• - Record Date: March 25, June 24, September 23, December 23
• - Net Distribution per Share: $0.59525
• - Capital Gain Income: $0.48691
• - Return of Capital: $0.10834

Class M-I Stockholders

• - Record Date: March 25, June 24, September 23, December 23
• - Net Distribution per Share: $0.63000
• - Capital Gain Income: $0.51534
• - Return of Capital: $0.11466

Class I Stockholders

• - Record Date: December 23
• - Net Distribution per Share: $0.15750
• - Capital Gain Income: $0.12884
• - Return of Capital: $0.02867

Implications for Investors

The meticulous arrangements in the breakdown work to ensure that shareholders glean optimal tax benefits from their distributions, regardless of the type of stock they hold. Earlier returns characterized entirely as returns of capital or long-term gains exhibit the Trust's commitment to shareholder value retention and overall tax efficiency.

Investors' allocations for their respective 1099-DIV forms rely on the total amount of distributions received across the year, influenced by both the class of stock and share ownership duration. JLL Income Property Trust is poised to assist investors in navigating the complexities of their tax filings, utilizing the best available information to aid in distribution assessments.

In conclusion, JLL Income Property Trust has again demonstrated its purpose-driven approach through these strategically managed distributions. This notable communication and provision of tax treatment details ultimately serve to reinforce investors’ confidence in their investments within the Trust.