21:06:40 EST Thu 15 Jan 2026
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Rayonier Announces Tax Treatment of 2025 Dividends

2026-01-15 16:15 ET - News Release


Company Website: http://www.rayonier.com
WILDLIGHT, Fla. -- (Business Wire)

Rayonier Inc. (the “Company” or “Rayonier”) (NYSE:RYN) announced today the tax treatment of the Company’s 2025 dividend distributions on its Common Stock CUSIP 754907103.

The dividends, totaling $2.49 per share, were paid as follows: $0.2725 on March 31, 2025; $0.2725 on June 30, 2025; $0.2725 on September 30, 2025; $1.40 on December 12, 2025; and $0.2725 on December 31, 2025. The $2.49 per share dividend is classified for income tax purposes as 100% Capital Gain Distribution and 0% Non-dividend Distribution. The following table summarizes the income tax treatment of the Company’s 2025 dividends.

2025 Dividend Tax Reporting Information (Form 1099-DIV)

Record Date

 

Payable Date

 

Cash
Distribution
per Share

 

Capital Gain
Distribution(1)

 

Section 897
Capital Gain(2)

03/17/2025

 

03/31/2025

 

$0.2725

 

$0.2725

 

$0.2725

06/16/2025

 

06/30/2025

 

$0.2725

 

$0.2725

 

$0.2725

09/16/2025

 

09/30/2025

 

$0.2725

 

$0.2725

 

$0.2725

10/24/2025

 

12/12/2025

 

$1.4000

 

$1.4000

 

$1.4000

12/10/2025

 

12/31/2025

 

$0.2725

 

$0.2725

 

$0.2725

 

 

Totals:

 

$2.4900

 

$2.4900

 

$2.4900

 

 

 

 

 

 

 

 

 

Tax treatment of the Company’s 2025 common stock dividends should not be presumed to be indicative or predictive of the tax treatment of future Company dividends.

Shareholders are encouraged to consult with their tax advisers as to their specific tax treatment of Rayonier dividends.

(1) Form 1099-DIV box 2a. Pursuant to Treas. Reg. § 1.1061-6(c), the Company is reporting that for purposes of section 1061 of the Internal Revenue Code the One Year Amounts Disclosure and the Three Year Amounts Disclosure are $0.00 with respect to direct and indirect holders of “applicable partnership interests.”

(2) Form 1099-DIV box 2f

About Rayonier

Rayonier is a leading timberland real estate investment trust with assets located in some of the most productive softwood timber growing regions in the United States. As of September 30, 2025, Rayonier owned or leased under long-term agreements approximately 2.0 million acres of timberlands located in the U.S. South (1.72 million acres) and U.S. Pacific Northwest (307,000 acres). More information is available at www.rayonier.com.

Contacts:

Investors/Media: Collin Mings, investorrelations@rayonier.com, 904-357-9100

Source: Rayonier Inc.

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