MALVERN, PA — CubeSmart (NYSE: CUBE) has released the tax allocations for its 2025 cash distributions, providing shareholders with a detailed breakdown ahead of tax filing season.
The self-storage real estate investment trust reported total distributions of $2.08 per common share for 2025, paid in four equal quarterly installments of $0.52 per share. Of that total, $1.836104 per share was classified as ordinary dividend income, while $0.243896 per share qualified as a Section 199A dividend, according to the company’s filing.
CubeSmart said none of the 2025 distributions were treated as capital gains, unrecaptured Section 1250 gain, or nondividend distributions for federal income tax purposes. The company also reported zero amounts under Section 897 capital gains related to foreign investment in U.S. real property interests.
The quarterly distributions were paid to shareholders of record on January 2, April 1, July 1, and October 1, with payment dates later in each respective month. CubeSmart noted that the fourth-quarter 2025 distribution, made to shareholders of record on January 2, 2026, is considered a 2026 distribution for federal income tax purposes.
The company also disclosed that, pursuant to Treasury regulations tied to Section 1061 of the Internal Revenue Code, both the one-year and three-year amounts disclosure were $0.00 for direct and indirect holders of applicable partnership interests.
CubeSmart is a self-administered and self-managed REIT that owns or manages 1,514 self-storage properties nationwide and ranks among the top three owners and operators of self-storage facilities in the United States. Additional company information is available at www.cubesmart.com.
The tax allocation details are intended to assist investors and tax professionals in accurately reporting CubeSmart distributions on federal income tax returns.
For the latest news on everything happening in Chester County and the surrounding area, be sure to follow MyChesCo on Google News and MSN.