#United States #Chicago #Common Stock #Tax Treatment #Equity LifeStyle

Overview of Equity LifeStyle Properties' 2025 Tax Treatment

Equity LifeStyle Properties, Inc. (NYSE: ELS), a leading real estate investment trust (REIT), recently made an announcement detailing the tax treatment of its common stock distributions for 2025. This update is highly relevant for investors holding shares in the trust, as understanding the tax implications of dividends can impact financial planning and tax liabilities.

Dividend Breakdown

According to the information disclosed, the distributions are categorized based on their tax characteristics, which can significantly influence how shareholders report their earnings for tax purposes. The company provided a clear breakdown of the four distribution payouts planned for 2025, including the allocation per share and the distinctions between long-term capital gains and ordinary taxable dividends.

The following are the summary details of the distributions scheduled:

Distributions Schedule:

1. March 28, 2025 (Payable April 11, 2025)
- Distribution per share: $0.515
- Long-term capital gains: $0.002496
- Ordinary taxable dividend: $0.492110
- Qualified REIT dividend for IRC §199A: $0.492110

2. June 27, 2025 (Payable July 11, 2025)
- Distribution per share: $0.515
- Long-term capital gains: $0.002496
- Ordinary taxable dividend: $0.492110
- Qualified REIT dividend for IRC §199A: $0.492110

3. September 26, 2025 (Payable October 10, 2025)
- Distribution per share: $0.515
- Long-term capital gains: $0.002496
- Ordinary taxable dividend: $0.492110
- Qualified REIT dividend for IRC §199A: $0.492110

4. December 26, 2025 (Payable January 9, 2026)
- Distribution per share: $0.515
- Total distribution allocable to 2025: $0.418345
- Long-term capital gains: $0.002028
- Ordinary taxable dividend: $0.399750
- Qualified REIT dividend for IRC §199A: $0.399750

The total distribution for the year amounts to $2.060000, with detailed allocations presented above. Notably, the December distribution is split into two taxable years due to its payment date in early January 2026.

IRS Guidelines Compliance

Equity LifeStyle Properties reinforced its commitment to compliance with IRS regulations. Notably, per IRS regulations, the company disclosed that for the purposes of Section 1061 of the Internal Revenue Code, both the One Year Amounts Disclosure and the Three Year Amounts Disclosure are reported as $0.00 per share in connection with applicable partnership interests.

Given the complexity of tax regulations and their implications on individual finances, the company strongly encourages stockholders to consult with their tax advisors to understand how these tax treatments may apply to their specific situations.

Company Overview

Equity LifeStyle Properties, headquartered in Chicago, boasts a robust portfolio of 455 properties across the United States, totaling 173,341 sites as of September 30, 2025. As a self-administered and self-managed REIT, the company focuses on acquiring and managing portfolios of manufactured home communities and recreational vehicle resorts.

As shareholders navigate the intricacies of their investments, understanding tax implications, such as those released by Equity LifeStyle Properties, becomes essential for sound financial management.