CHICAGO, Jan. 22, 2026 /PRNewswire/ -- Equity LifeStyle Properties, Inc. (NYSE: ELS) (referred to herein as "we," "us" and "our") today announced the tax treatment of our 2025 common stock distributions. The following table summarizes the income tax treatment of our 2025 distributions.
Common Stock (CUSIP No. 29472R108)
Record Payable Distribution Total Long-Term Ordinary Qualified
Date Date Per Share Distribution Taxable REIT
Capital
Allocable Dividend Nondividend Dividend
to for
2025 Gains Distribution IRC §199A
Dividend
03/28/2025 04/11/2025 $0.515000 $0.515000 $0.002496 $0.492110 $0.020394 $0.492110
06/27/2025 07/11/2025 $0.515000 $0.515000 $0.002496 $0.492110 $0.020394 $0.492110
09/26/2025 10/10/2025 $0.515000 $0.515000 $0.002496 $0.492110 $0.020394 $0.492110
12/26/2025 01/09/2026 $0.515000 $0.418345 $0.002028 $0.399750 $0.016567 $0.399750
TOTALS $2.060000 $1.963345 $0.009516 $1.876080 $0.077749 $1.876080
The common stock distribution with a record date of December 26, 2025, paid on January 9, 2026, is a split-year distribution with $0.096655 considered a distribution made in 2026 for federal income tax purposes.
Pursuant to Treas. Reg. § 1.1061-6(c), we report that for purposes of section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are both $0.00 per share with respect to direct and indirect holders of "applicable partnership interests."
Stockholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from us.
As of September 30, 2025, we owned or had an interest in 455 properties located predominantly in the United States consisting of 173,341 sites. We are a self-administered, self-managed, real estate investment trust (REIT) with headquarters in Chicago.
View original content:https://www.prnewswire.com/news-releases/els-announces-tax-treatment-of-2025-distributions-302668149.html
SOURCE Equity Lifestyle Properties, Inc.
