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    Tax Treatment

    Tax Treatment

    The schedule below outlines the distributions that were made during the taxable years shown 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 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. 2021 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)
    11/3/2020 1/15/2021 1/1/2021 $0.050000 $0.004436 $- $0.007979 $- $0.037585 $0.004436
    2/11/2021 4/15/2021 4/1/2021 $0.050000 $0.004436 $- $0.007979 $- $0.037585 $0.004436
    5/7/2021 7/15/2021 7/1/2021 $0.050000 $0.004436 $- $0.007979 $- $0.037585 $0.004436
    8/4/2021 10/15/2021 10/1/2021 $0.050000 $0.004436 $- $0.007979 $- $0.037585 $0.004436
    $0.200000 $0.017746 $- $0.031916 $- $0.150339 $0.017746

    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)
    2/11/2021 3/31/2021 3/15/2021 $0.375000 $0.134001 $- $0.240999 $- $- $0.134001
    5/7/2021 6/30/2021 6/15/2021 $0.375000 $0.134001 $- $0.240999 $- $- $0.134001
    8/4/2021 9/30/2021 9/15/2021 $0.375000 $0.134001 $- $0.240999 $- $- $0.134001
    $- $- $- $- $- $-
    $1.125000 $0.402002 $- $0.722998 $- $- $0.402002

    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.



    Farmland Partners Inc. 2020 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)
    11/7/2019 1/15/2020 1/1/2020 $0.050000 $0.023665 $- $- $- $0.026335 $0.023665
    3/11/2020 4/15/2020 4/1/2020 $0.050000 $0.023665 $- $- $- $0.026335 $0.023665
    5/6/2020 7/15/2020 7/1/2020 $0.050000 $0.023665 $- $- $- $0.026335 $0.023665
    8/4/2020 10/15/2020 10/1/2020 $0.050000 $0.023665 $- $- $- $0.026335 $0.023665
    $0.200000 $0.094661 $- $- $- $0.105339 $0.094661

    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)
    3/11/2020 3/31/2020 3/13/2020 $0.37500 $0.120807 $- $- $- $0.254193 $0.120807
    5/6/2020 6/25/2020 6/15/2020 $0.37500 $0.120807 $- $- $- $0.254193 $0.120807
    8/4/2020 9/25/2020 9/16/2020 $0.37500 $0.120807 $- $- $- $0.254193 $0.120807
    11/3/2020 12/28/2020 ##### $0.37500 $0.120807 $- $- $- $0.254193 $0.120807
    $1.50000 $0.483229 $- $- $- $1.016771 $0.483229

    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.



    Farmland Partners Inc. 2019 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)
    11/5/2018 1/15/2019 1/1/2019 $0.050000 $0.001171 $- $0.002829 $- $0.046000 $0.001171
    3/13/2019 4/15/2019 4/1/2019 $0.050000 $0.001171 $- $0.002829 $- $0.046000 $0.001171
    5/8/2019 7/15/2019 7/1/2019 $0.050000 $0.001171 $- $0.002829 $- $0.046000 $0.001171
    8/6/2019 10/15/2019 10/1/2019 $0.050000 $0.001171 $- $0.002829 $- $0.046000 $0.001171
    $0.200000 $0.004685 $- $0.011314 $- $0.184000 $0.004685

    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)
    3/13/2019 4/1/2019 3/15/2019 $0.37500 $0.109820 $- $0.265182 $- $- $0.109818
    5/8/2019 7/1/2019 6/15/2019 $0.37500 $0.109820 $- $0.265182 $- $- $0.109818
    8/6/2019 9/30/2019 9/16/2019 $0.37500 $0.109820 $- $0.265182 $- $- $0.109818
    11/7/2019 12/30/2019 12/13/2019 $0.37500 $0.109820 $- $0.265182 $- $- $0.109818
    $1.50000 $0.439270 $- $1.060729 $- $- $0.439271

    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.



    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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