#USA #Germantown #Mid-America Apartment #Taxable Composition #2025 Distributions

MAA Announces Taxable Composition for 2025 Distributions

Mid-America Apartment Communities, Inc. (MAA), a publicly-traded real estate investment trust, has disclosed the taxable composition of dividends that will be paid to shareholders in 2025. This announcement, made on January 20, 2026, aims to provide clarity on the expected tax implications of these distributions, allowing shareholders to prepare adequately.

According to MAA, none of the substantially anticipated distributions will be classified as a return of capital, ensuring that shareholders can plan their financial strategies effectively. Furthermore, the company has confirmed that it does not expect to incur any foreign taxes connected with these distributions, which should simplify the reporting process for American shareholders.

Breakdown of Distributions

The breakdown includes dividends for both common stock and preferred stock, with detailed classifications for each distribution. Below are key points from the announcement:

Common Stock (CUSIP 59522J103)

For each of the scheduled cash distributions throughout 2025, the following details apply:

• - Record Date: January 15, April 15, July 15, and October 15, 2025
• - Pay Date: January 31, April 30, July 31, and October 31, 2025
• - Cash Distributions Per Share: $1.5150
• - Ordinary Taxable Distribution: 99.3974% of the total distribution
• - Long-Term Capital Gain: 0.6026% of the total distribution
• - Unrecaptured Sec. 1250 Gain: 0.0000%
• - Section 199A: 99.3974%
• - Section 897 Capital Gain: 0.6026%

Preferred Stock (CUSIP 59522J889)

MAA also outlined expected distributions for its 8.5% Series I Cumulative Redeemable Preferred Stock with details as follows:

• - Record Dates: March 14, June 13, September 15, and December 15, 2025
• - Pay Dates: March 31, June 30, September 30, and December 31, 2025
• - Cash Distributions Per Share: $1.0625
• - Ordinary Taxable Distribution: 99.3974%
• - Long-Term Capital Gain: 0.6026%
• - Unrecaptured Sec. 1250 Gain: 0.0000%
• - Section 199A: 99.3974%
• - Section 897 Capital Gain: 0.6026%

Implications for Shareholders

MAA emphasized that shareholders should consult with their tax advisors to understand how these distributions may affect their individual tax situations. The taxable composition details are key for those who will be distributing Form 1099 for dividend reporting. Furthermore, the company anticipates no significant changes in these classifications as they complete their annual tax filings.

About MAA

Mid-America Apartment Communities is headquartered in Germantown, Tennessee, and operates as a Real Estate Investment Trust (REIT) focused on multifamily apartment communities across the United States. The company aims to deliver strong investment performance through various strategies, including acquisition and redevelopment, primarily in the Southeast, Southwest, and Mid-Atlantic regions. Interested parties can find more information on MAA's operations and history by visiting their website, www.maac.com.

Conclusion

MAA's announcement provides essential information for future planning and reporting for shareholders. As tax season approaches, stakeholders should be mindful of these distributions and their implications on personal finances and tax liabilities.