AvalonBay Communities Announces 2024 Dividend Income Tax Treatment
January 16 2025 - 3:15PM
Business Wire
AvalonBay Communities, Inc. (the “Company”) (NYSE: AVB)
announced today the final income allocations of the Company’s 2024
dividend distributions on its Common Stock. The final dividend
allocations as they will be reported on Form 1099-DIV are set forth
in the following table:
Common Shares (CUSIP #053484101)
Declaration
Date
Record
Date
Payment
Date
Distribution
Per
Share
Ordinary
Taxable
Dividend
(1)
Qualified
Dividend
Return
of
Capital
Long-Term
Capital
Gain
(2)(3)
Unrecap.
Section
1250
Gain (2)
01/31/24
03/28/24
04/15/24
$
1.70000
$
1.51416
$
0.00896
$
0.00000
$
0.07302
$
0.10386
05/16/24
06/28/24
07/15/24
1.70000
$
1.51416
0.00896
0.00000
0.07302
0.10386
09/20/24
09/30/24
10/15/24
1.70000
$
1.51416
0.00896
0.00000
0.07302
0.10386
11/14/24
12/31/24
01/15/25
1.70000
$
1.51416
0.00896
0.00000
0.07302
0.10386
Totals
$
6.80000
$
6.05664
$
0.03584
$
0.00000
$
0.29208
$
0.41544
100%
89%
1%
0%
4%
6%
Components may not sum to the totals due to rounding
differences. The information above presents final dividend
allocations.
(1)
$1.51416 of each quarterly dividend classified as taxable
ordinary dividend is treated as qualified REIT dividends for
purposes of Internal Revenue Code (IRC) Section 199A.
(2)
$0.07302 of each quarterly dividend classified as Long-Term
Capital Gain and $0.10386 of each quarterly dividend classified as
Unrecap. Section 1250 Gain dividends are treated as a Disposition
of investment in United States Real Property for purposes of
Internal Revenue Code (IRC) Section 897.
(3)
For each quarterly dividend classified as Long-Term Capital
Gain, the One Year Amounts Disclosure is $0.01908, the Three Year
Amounts Disclosure is $0.01908, and $0.05394 is Section 1231 gain
for purposes of Internal Revenue Code (IRC) Section 1061. Section
1061 is generally applicable to direct and indirect holders of
“applicable partnership interests.”
Please consult your tax advisor.
About AvalonBay Communities, Inc.
AvalonBay Communities, Inc., a member of the S&P 500, is an
equity REIT in the business of developing, redeveloping, acquiring
and managing apartment communities in leading metropolitan areas in
New England, the New York/New Jersey Metro area, the Mid-Atlantic,
the Pacific Northwest, and Northern and Southern California, as
well as in the Company's expansion regions of Raleigh-Durham and
Charlotte, North Carolina, Southeast Florida, Dallas and Austin,
Texas, and Denver, Colorado. As of September 30, 2024, the Company
owned or held a direct or indirect ownership interest in 305
apartment communities containing 92,908 apartment homes in 12
states and the District of Columbia, of which 19 communities were
under development.
Copyright © 2025 AvalonBay Communities, Inc.
All Rights Reserved
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Jason Reilley Vice President Investor Relations AvalonBay
Communities, Inc. 703-317-4681
Avalonbay Communities (NYSE:AVB)
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