20:34:21 EST Fri 23 Jan 2026
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Equity Residential Reports 2025 Dividend Income Tax Treatment

2026-01-23 17:00 ET - News Release


CHICAGO -- (Business Wire)

Equity Residential (NYSE: EQR) today reported the tax status of its 2025 dividends paid to shareholders. The final allocations as they will be reported on Form 1099-DIV are in the tables below:

Box 1a Total

Box 1b

Box 2a

Box 2b

Box 2e

Box 2f

Box3

Box 5

Record DatePayable DateTotal Distribution Per Share

Ordinary Dividends

Qualified Dividends1

Total Capital Gain Distr.

Unrecap Sec. 1250 Gain2

Sec. 897
Ordinary
Dividends1

Sec. 897 Capital Gain2

Nondividend Distributions

Sec. 199A Dividends1

Common Shares:
1/2/20251/17/2025

$0.675000

$0.506494

$0.000000

$0.168506

$0.075658

$0.000000

$0.168506

$0.000000

$0.506364

3/31/20254/17/2025

$0.692500

$0.519626

$0.000000

$0.172874

$0.077620

$0.000000

$0.172874

$0.000000

$0.519492

6/24/20257/11/2025

$0.692500

$0.519626

$0.000000

$0.172874

$0.077620

$0.000000

$0.172874

$0.000000

$0.519492

9/25/202510/10/2025

$0.692500

$0.519626

$0.000000

$0.172874

$0.077620

$0.000000

$0.172874

$0.000000

$0.519492

Total

$2.752500

$2.065372

$0.000000

$0.687128

$0.308518

$0.000000

$0.687128

$0.000000

$2.064840

 
Preferred Shares Series K:
3/21/20253/31/2025

$1.036250

$0.777563

$0.000000

$0.258687

$0.116149

$0.000000

$0.258687

$0.000000

$0.777363

6/20/20256/30/2025

$1.036250

$0.777563

$0.000000

$0.258687

$0.116149

$0.000000

$0.258687

$0.000000

$0.777363

9/19/20259/30/2025

$1.036250

$0.777563

$0.000000

$0.258687

$0.116149

$0.000000

$0.258687

$0.000000

$0.777363

12/19/202512/31/2025

$1.036250

$0.777563

$0.000000

$0.258687

$0.116149

$0.000000

$0.258687

$0.000000

$0.777363

Total

$4.145000

$3.110252

$0.000000

$1.034748

$0.464596

$0.000000

$1.034748

$0.000000

$3.109452

 
(1) - These amounts are a subset of the amounts in Box 1a.
(2) - These amounts are a subset of the amounts in Box 2a.
 
 
Pursuant to Treas. Reg. §1.1061-6(c), Equity Residential 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."
 
The amount of Box 2a Capital Gains not included in the two additional amounts below are Section 1231 gains, which are not considered for purposes of Section 1061.
 
Record DatePayable DateForm 1099-DIV Box 2aOne Year AmountsThree Year Amounts
Total Capital Gain Distr. Per ShareDisclosure Per ShareDisclosure Per Share
Common Shares:
1/2/20251/17/2025

$0.168506

$0.004106

$0.000000

3/31/20254/17/2025

$0.172874

$0.004212

$0.000000

6/24/20257/11/2025

$0.172874

$0.004212

$0.000000

9/25/202510/10/2025

$0.172874

$0.004212

$0.000000

Total

$0.687128

$0.016742

$0.000000

 
Preferred Shares Series K:
3/21/20253/31/2025

$0.258687

$0.006303

$0.000000

6/20/20256/30/2025

$0.258687

$0.006303

$0.000000

9/19/20259/30/2025

$0.258687

$0.006303

$0.000000

12/19/202512/31/2025

$0.258687

$0.006303

$0.000000

Total

$1.034748

$0.025212

$0.000000

 

The Company did not incur any foreign taxes in 2025.

Because the Company has not yet completed and filed its 2025 tax returns, the income tax allocation information provided above is based on the best available information to date.

Shareholders are encouraged to consult their own tax advisers as to the federal, state and local income tax consequences of these dividends.

About Equity Residential

Equity Residential is committed to creating communities where people thrive. The Company, a member of the S&P 500, owns and manages 318 properties consisting of 86,320 apartment units in dynamic metro areas across the U.S. with a primary concentration in major coastal markets, diversified by a targeted presence in the high-growth metro areas of Atlanta, Austin, Dallas/Ft. Worth and Denver. For more information on Equity Residential, please visit our website at www.equityapartments.com.

Contacts:

Marty McKenna
(312) 928-1901

Source: Equity Residential

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