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Tax Treatment

        


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Tax Treatment

Tax Treatment

The schedule below outlines the distributions that were made during the 2017 taxable year from Farmland Partners Inc. (FPI) to shareholders of record. When a distribution is made from a corporation (or a REIT), that distribution is taxed subject to the rules of Internal Revenue Code Section 301. The general breakdown of the tax treatment of the 2017 distributions is presented below.

The information presented has been calculated based on the requirements of the Internal Revenue Code and therefore does not take into account the state and local tax consequences at the individual investor level. As a result, FPI advises all shareholders to consult with their own tax advisors to determine the proper presentation of this information on their individual tax returns.


Farmland Partners Inc. - Common Shares

Declaration Date Record Date Payment Date Outstanding
 Shares on Record
 Date		 Distribution
 Per Share		 Total
 Distribution		 *Taxable Dividend Per
 Share		 **Return of Capital
 Per Share
11/3/2016 1/2/2017 1/13/2017 17,155,521 $ 0.1275 $ 2,187,329 30.1867% 69.8133%
2/22/2017 4/1/2017 4/14/2017 32,448,311 $ 0.1275 $ 4,137,160 30.1867% 69.8133%
5/8/2017 6/30/2017 7/14/2017 32,829,338 $ 0.1275 $ 4,185,741 30.1867% 69.8133%
7/19/2017 10/2/2017 10/13/2017 32,632,150 $ 0.1275 $ 4,160,599 30.1867% 69.8133%
2017 Annual $ 0.5100 $ 14,670,828 30.1867% 69.8133%


Farmland Partners Inc. - Preferred Shares

Declaration Date Record Date Payment Date Outstanding
 Shares on Record
 Date		 Distribution
 Per Share		 Total
 Distribution		 *Taxable Dividend Per
 Share		 **Return of Capital
 Per Share
7/19/2017 10/2/2017 10/13/2017 6,037,500 $ 0.1792 $ 1,081,719 100.0000% 0.0000%
2017 Annual $ 0.1792 $ 1,081,719 100.0000% 0.0000%

*I.R.C. Sec. 301(c)(1) - Amount Constituting a Dividend

**I.R.C. Sec 301(c)(2) - Amount Applied Against Basis

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© 2019 Farmland Partners Inc.