PHILADELPHIA, PA — Independence Realty Trust (NYSE: IRT) has finalized the tax status of its 2025 dividend distributions on common stock, detailing how each quarterly payout will be reported to shareholders on Form 1099-DIV — a breakdown that matters as investors sort ordinary income from capital gains ahead of filing deadlines.
The company said total 2025 distributions were $0.67000 per common share (CUSIP 45378A106), paid across four record dates and payment dates.
IRT’s first-quarter distribution of $0.16000 per share had a March 28, 2025 record date and an April 21, 2025 payment date. The remaining three quarterly distributions were each $0.17000 per share, tied to record dates of June 27, 2025; September 30, 2025; and December 31, 2025, with payments made July 18, 2025; October 24, 2025; and January 23, 2026, respectively, the company said.
Across the full year, IRT reported $0.38939 per share as ordinary dividends and $0.28061 per share as total capital gain distributions. Of the capital gain amount, the company reported $0.10763 per share as unrecaptured Section 1250 gain and $0.28061 per share as Section 897 capital gain, with no return of capital reported for the year. The company also reported Section 199A amounts totaling $0.38939 per share.
IRT also reported that for purposes of Section 1061 of the Internal Revenue Code — under Treasury Regulation § 1.1061-6(c) — the One Year Amounts Disclosure and the Three Year Amounts Disclosure were $0.00 on each payment date for direct and indirect holders of applicable partnership interests.
The company urged shareholders to consult their personal tax advisors regarding the federal, state, and local income tax effects of the dividends.
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