WYOMISSING, PA — Gaming and Leisure Properties (NASDAQ: GLPI) disclosed the federal income tax treatment of its 2025 shareholder distributions, outlining how the company’s $3.10 per share payout should be categorized for tax reporting purposes.
The real estate investment trust said the allocation applies to all aggregate distributions paid during the 2025 calendar year. Because the company’s federal tax return for the year ended December 31, 2025, has not yet been filed, the figures were calculated using the best available information as of the release date.
According to the disclosure, the bulk of the $3.10 per-share distribution was classified as ordinary dividends, totaling just over $3.00 per share. A small portion was allocated to capital gain distributions, while approximately $0.097 per share was categorized as nondividend distributions, commonly referred to as return of capital. No amounts were reported as qualified dividends, unrecaptured Section 1250 gain, or Section 897 capital gain.
The distributions were paid in four quarterly installments throughout 2025, ranging from $0.76 to $0.78 per share, with record and payable dates spanning March through December.
GLPI cautioned that the tax characterization is provided for informational purposes only and is not intended as tax advice. The company noted that federal tax laws affect shareholders differently and that state and local tax treatment of REIT distributions may vary from federal rules. Shareholders were urged to consult their own tax advisors regarding the reporting of distributions on their individual returns.
Gaming and Leisure Properties is engaged in acquiring, financing, and owning gaming-related real estate, which it leases to operators under long-term, triple-net arrangements. Under those leases, tenants are responsible for property maintenance, insurance, taxes, and other operating costs, providing GLPI with predictable rental income streams.
The company said the allocation disclosure is intended to assist shareholders as they prepare tax filings tied to GLPI’s 2025 distributions.
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