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CHICAGO, January 21, 2025--(BUSINESS WIRE)--Equity Residential (NYSE: EQR) today reported the tax status of its 2024 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 Distribution Per Share | Box 1a Total | Box 1b | Box 2a | Box 2b | Box 2e | Box 2f | Box3 | Box 5 |
| Ordinary Dividends | Qualified Dividends1 | Total Capital Gain Distr. | Unrecap Sec. 1250 Gain2 | Sec. 897 | Sec. 897 Capital Gain2 | Nondividend Distributions | Sec. 199A Dividends1 | |||
| Common Shares: | ||||||||||
| 1/2/2024 | 1/12/2024 | $0.662500 | $0.377396 | $0.000000 | $0.285104 | $0.110367 | $0.000000 | $0.285104 | $0.000000 | $0.377241 |
| 3/25/2024 | 4/12/2024 | $0.675000 | $0.384517 | $0.000000 | $0.290483 | $0.112449 | $0.000000 | $0.290483 | $0.000000 | $0.384358 |
| 7/1/2024 | 7/12/2024 | $0.675000 | $0.384517 | $0.000000 | $0.290483 | $0.112449 | $0.000000 | $0.290483 | $0.000000 | $0.384358 |
| 9/24/2024 | 10/11/2024 | $0.675000 | $0.384517 | $0.000000 | $0.290483 | $0.112449 | $0.000000 | $0.290483 | $0.000000 | $0.384358 |
| Total | $2.687500 | $1.530947 | $0.000000 | $1.156553 | $0.447714 | $0.000000 | $1.156553 | $0.000000 | $1.530315 | |
| Preferred Shares Series K: | ||||||||||
| 3/20/2024 | 4/1/2024 | $1.036250 | $0.590305 | $0.000000 | $0.445945 | $0.172630 | $0.000000 | $0.445945 | $0.000000 | $0.590061 |
| 6/20/2024 | 7/1/2024 | $1.036250 | $0.590305 | $0.000000 | $0.445945 | $0.172630 | $0.000000 | $0.445945 | $0.000000 | $0.590061 |
| 9/20/2024 | 9/30/2024 | $1.036250 | $0.590305 | $0.000000 | $0.445945 | $0.172630 | $0.000000 | $0.445945 | $0.000000 | $0.590061 |
| 12/20/2024 | 12/31/2024 | $1.036250 | $0.590305 | $0.000000 | $0.445945 | $0.172630 | $0.000000 | $0.445945 | $0.000000 | $0.590061 |
| Total | $4.145000 | $2.361220 | $0.000000 | $1.783780 | $0.690520 | $0.000000 | $1.783780 | $0.000000 | $2.360244 | |
| (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-DIV Box 2a | One Year Amounts | Three Year Amounts |
| Total Capital Gain Distr. Per Share | Disclosure Per Share | Disclosure Per Share | ||
| Common Shares: | ||||
| 1/2/2024 | 1/12/2024 | $0.285104 | $0.016926 | $0.013464 |
| 3/25/2024 | 4/12/2024 | $0.290483 | $0.017245 | $0.013718 |
| 7/1/2024 | 7/12/2024 | $0.290483 | $0.017245 | $0.013718 |
| 9/24/2024 | 10/11/2024 | $0.290483 | $0.017245 | $0.013718 |
| Total | $1.156553 | $0.068661 | $0.054618 | |
| Preferred Shares Series K: | ||||
| 3/20/2024 | 4/1/2024 | $0.445945 | $0.026474 | $0.021060 |
| 6/20/2024 | 7/1/2024 | $0.445945 | $0.026474 | $0.021060 |
| 9/20/2024 | 9/30/2024 | $0.445945 | $0.026474 | $0.021060 |
| 12/20/2024 | 12/31/2024 | $0.445945 | $0.026474 | $0.021060 |
| Total | $1.783780 | $0.105896 | $0.084240 | |
The Company did not incur any foreign taxes in 2024.