01:54:21 EST Thu 22 Jan 2026
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UDR Reports Tax Treatment of 2025 Distributions

2026-01-21 16:16 ET - News Release


Company Website: https://ir.udr.com/investor-relations-overview/default.aspx
DENVER -- (Business Wire)

UDR, Inc. (the “Company”) (NYSE: UDR), a leading multifamily real estate investment trust, reported today the tax status of its 2025 distributions paid to shareholders. The following table summarizes the nature of these cash distributions per share and provides the appropriate Form 1099-DIV box number:

Record
Date

Payment
Date

Distribution
Per Share

Box 1a Total
Ordinary
Dividends

Box 1b
Qualified
Dividends1

Box 2a Total
Capital Gain
Distr.

Box 2b
Unrecaptured
Sec. 1250
Gain2

Box 2e
Sec. 897
Ordinary
Dividends1

Box 2f
Sec. 897
Capital Gain2

Box 3
Nondividend
Distributions

Box 5
Sec. 199A
Dividends1

 
Common Shares:

1/10/2025

1/31/2025

$0.425000

$0.352993

$0.000015

$0.072007

$0.028103

$0.071105

$0.058234

$0.000000

$0.352978

4/10/2025

4/30/2025

$0.430000

$0.357146

$0.000016

$0.072854

$0.028433

$0.071941

$0.058919

$0.000000

$0.357130

7/10/2025

7/31/2025

$0.430000

$0.357146

$0.000016

$0.072854

$0.028433

$0.071941

$0.058919

$0.000000

$0.357130

10/9/2025

10/31/2025

$0.430000

$0.357146

$0.000016

$0.072854

$0.028433

$0.071941

$0.058919

$0.000000

$0.357130

Total

$1.715000

$1.424431

$0.000063

$0.290569

$0.113402

$0.286928

$0.234991

$0.000000

$1.424368

 
Preferred Shares Series E:

1/10/2025

1/31/2025

$0.460200

$0.382229

$0.000017

$0.077971

$0.030430

$0.076994

$0.063057

$0.000000

$0.382212

4/10/2025

4/30/2025

$0.465600

$0.386714

$0.000017

$0.078886

$0.030787

$0.077897

$0.063797

$0.000000

$0.386697

7/10/2025

7/31/2025

$0.465600

$0.386714

$0.000017

$0.078886

$0.030787

$0.077897

$0.063797

$0.000000

$0.386697

10/9/2025

10/31/2025

$0.465600

$0.386714

$0.000017

$0.078886

$0.030787

$0.077897

$0.063797

$0.000000

$0.386697

Total

$1.857000

$1.542371

$0.000068

$0.314629

$0.122791

$0.310685

$0.254448

$0.000000

$1.542303

(1) - These amounts are a subset of, and included in, the amounts in Box 1a.

(2) - These amounts are a subset of, and included in, the amounts in Box 2a.

Pursuant to Treas. Reg. § 1.1061-6(c), UDR, Inc. 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.”

Record
Date

Payment
Date
Form 1099-DIV Box 2a,
Total Capital Gain
Distr. Per Share
One Year Amounts
Disclosure Per
Share
Three Year Amounts
Disclosure Per
Share

 

 
Common Shares:

1/10/2025

1/31/2025

$0.072007

$0.042596

$0.028899

4/10/2025

4/30/2025

$0.072854

$0.043097

$0.029239

7/10/2025

7/31/2025

$0.072854

$0.043097

$0.029239

10/9/2025

10/31/2025

$0.072854

$0.043097

$0.029239

 

Total

$0.290569

$0.171887

$0.116616

 

 
Preferred Shares Series E:

1/10/2025

1/31/2025

$0.077971

$0.046124

$0.031292

4/10/2025

4/30/2025

$0.078886

$0.046666

$0.031660

7/10/2025

7/31/2025

$0.078886

$0.046666

$0.031660

10/9/2025

10/31/2025

$0.078886

$0.046666

$0.031660

 

Total

$0.314629

$0.186122

$0.126272

Shareholders of record of the Company's common and preferred stock will receive an Internal Revenue Service Form 1099-DIV from EQ Shareowner Services, the Company's 2025 distribution paying agent. The form will report the distributions paid and the amounts designated as total ordinary dividends, qualified dividends, total capital gains, unrecaptured section 1250 gains, section 897 ordinary dividends, section 897 capital gain, nondividend distributions, and section 199A dividends. If shares were held in "street name" during 2025, the IRS form will be provided by a bank, brokerage firm, or nominee. Because the Company's tax return has not yet been filed for the year ended December 31, 2025, the distribution allocations presented herein have been calculated using the best available information to date.

The tax treatment of these distributions by state and local authorities varies and may not be the same as the IRS's treatment. Because federal and state tax laws affect individuals differently, the Company cannot advise shareholders on how distributions should be reported on their tax returns. The Company encourages shareholders to consult with their own tax advisors with respect to the federal, state and local income tax consequences of these distributions.

About UDR, Inc.

UDR, Inc. (NYSE: UDR), an S&P 500 company, is a leading multifamily real estate investment trust with a demonstrated performance history of delivering superior and dependable returns by successfully managing, buying, selling, developing and redeveloping attractive real estate properties in targeted U.S. markets. As of September 30, 2025, UDR owned or had an ownership position in 60,535 apartment homes, including 300 apartment homes under development. For over 53 years, UDR has delivered long-term value to shareholders, the best standard of service to residents and the highest quality experience for associates.

Contacts:

UDR, Inc.
Trent Trujillo
ttrujillo@udr.com
720-283-6135

Source: UDR, Inc.

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