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.
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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