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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 2018 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 2018 distributions is presented below.

The information presented has been calculated based on the requirements of the Internal Revenue Code and therefore does not consider 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. 2018 Dividend Treatment

Common Stock

Dividends Capital Gains
Declaration Date Payment Date Record date Distribution Per Share Taxable Ordinary (Box 1a) Qualified (Box 1b) (1) Total (Box 2a) Unrecaptured Section 1250 (Box 2b) Return of Capital (Box3) (2) Section 199A (Box 5) (1)
11/8/2017 1/16/2018 1/1/2018 $0.12750 $0.01633 $0.00402 $- $- $0.11117 $0.01231
2/13/2018 4/16/2018 4/2/2018 $0.12750 $0.01633 $0.00402 $- $- $0.11117 $0.01231
5/9/2018 7/16/2018 7/2/2018 $0.12750 $0.01633 $0.00402 $- $- $0.11117 $0.01231
8/8/2018 10/15/2018 10/1/2018 $0.05000 $0.00640 $0.00158 $- $- $ 0.04360 $0.00483
$0.43250 $0.05540 $0.01364 $- $- $0.37710 $0.04176

Preferred Stock

Dividends Capital Gains
Declaration Date Payment Date Record date Distribution Per Share Taxable Ordinary (Box 1a) Qualified (Box 1b) (1) Total (Box 2a) Unrecaptured Section 1250 (Box 2b) Return of Capital (Box3) (2) Section 199A (Box 5) (1)
11/8/2017 1/2/2018 12/15/2017 $0.37500 $0.37500 $0.09230 $- $- $- $0.28270
2/13/2018 4/2/2018 3/15/2018 $0.37500 $0.37500 $0.09230 $- $- $- $0.28270
5/1/2018 6/29/2018 6/15/2018 $0.37500 $0.37500 $0.09230 $- $- $- $0.28270
8/6/2018 10/1/2018 9/14/2018 $0.37500 $0.37500 $0.09230 $- $- $- $0.28270
11/5/2018 12/31/2018 12/14/2018 $0.37500 $0.37500 $0.09230 $- $- $- $0.28270
$1.87500 $1.87500 $0.46148 $- $- $- $1.41352

Footnotes:

(1) Qualified dividends and Section 199A dividends are a subset of, and included in, the taxable ordinary dividend amount.

(2) Return of capital represents a return of stockholder investment.

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