INDIANAPOLIS, Jan. 16, 2024 /PRNewswire/ -- Simon®, a real estate investment trust engaged in the ownership of premier shopping, dining, entertainment and mixed-use destinations, today announced 2023 year-end tax reporting information.
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Simon Property Group, Inc. Common Stock
CUSIP 828806109
Ticker Symbol: SPG
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% of
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Record 3/10/23
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Record 6/9/23
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Record 9/8/23
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Record 12/8/23
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Annual
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Dividend Dates
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Pmt 3/31/23
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Pmt 6/30/23
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Pmt 9/29/23
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Pmt 12/29/23
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Totals
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Total
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Total Distribution per Share
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$ 1.800000
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$ 1.850000
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$ 1.900000
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$ 1.900000
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$ 7.450000
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Taxable Ordinary Dividends
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$ 1.794560
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$ 1.844409
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$ 1.894258
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$ 1.894258
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$ 7.427485
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99.7 %
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Qualified Dividends
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$ 0.102747
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$ 0.105601
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$ 0.108455
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$ 0.108455
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$ 0.425258
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(included in
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Taxable Ordinary Dividends)
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Total Capital Gain Distribution (1)
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$ 0.005440
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$ 0.005591
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$ 0.005742
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$ 0.005742
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$ 0.022515
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0.3 %
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Unrecaptured Sec. 1250 Gain
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$ 0.005440
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$ 0.005591
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$ 0.005742
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$ 0.005742
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$ 0.022515
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(included in
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Total Capital Gain Distribution)
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Nondividend Distributions
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$ -
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$ -
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$ -
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$ -
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$ -
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Section 199A Dividends (2)
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$ 1.691813
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$ 1.738808
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$ 1.785803
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$ 1.785803
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$ 7.002227
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Section 897 Capital Gain
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$ 0.005440
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$ 0.005591
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$ 0.005742
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$ 0.005742
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$ 0.022515
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Simon Property Group, Inc. 8.375% Series J Cumulative Redeemable Preferred Stock
CUSIP 828806885
Ticker Symbol: SPGPrJ
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% of
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Record 3/17/23
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Record 6/16/23
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Record 9/15/23
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Record 12/15/23
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Annual
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Dividend Dates
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Pmt 3/31/23
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Pmt 6/30/23
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Pmt 9/29/23
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Pmt 12/29/23
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Totals
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Total
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Total Distribution per Share
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$ 1.046875
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$ 1.046875
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$ 1.046875
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$ 1.046875
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$ 4.187500
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Taxable Ordinary Dividends
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$ 1.043711
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$ 1.043711
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$ 1.043711
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$ 1.043711
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$ 4.174844
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99.7 %
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Qualified Dividends
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$ 0.059757
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$ 0.059757
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$ 0.059757
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$ 0.059757
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$ 0.239028
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(included in
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Taxable Ordinary Dividends)
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Total Capital Gain Distribution (1)
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$ 0.003164
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$ 0.003164
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$ 0.003164
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$ 0.003164
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$ 0.012656
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0.3 %
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Unrecaptured Sec. 1250 Gain
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$ 0.003164
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$ 0.003164
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$ 0.003164
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$ 0.003164
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$ 0.012656
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(included in
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Total Capital Gain Distribution)
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Nondividend Distributions
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$ -
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$ -
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$ -
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$ -
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$ -
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Section 199A Dividends (2)
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$ 0.983954
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$ 0.983954
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$ 0.983954
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$ 0.983954
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$ 3.935816
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Section 897 Capital Gain
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$ 0.003164
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$ 0.003164
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$ 0.003164
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$ 0.003164
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$ 0.012656
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(1)
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Pursuant to Treas. Reg. §1.1061-6(c), the Company reports 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."
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(2)
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Under Section 199A, REIT dividends are eligible for a 20% deduction when received by eligible taxpayers.
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Please consult your tax advisor for proper tax treatment of the dividend distribution.
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THIS INFORMATION REPRESENTS (check one):
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X
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FINAL INCOME ALLOCATIONS
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ESTIMATED INCOME ALLOCATIONS
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About Simon
Simon® is a real estate investment trust engaged in the ownership of premier shopping, dining, entertainment and mixed-use destinations and an S&P 100 company (Simon Property Group, NYSE: SPG). Our properties across North America, Europe and Asia provide community gathering places for millions of people every day and generate billions in annual sales.
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SOURCE Simon
