Equity Residential Reports 2024 Dividend Income Tax Treatment

CHICAGO--(BUSINESS WIRE)--Equity Residential (NYSE: EQR) today reported the tax status of its 2024 dividends paid to shareholders. The final allocations as they will be reported on Form 1099-DIV are in the tables below:

Record Date	Payable Date	Total Distribution Per Share	Box 1a Total	Box 1b	Box 2a	Box 2b	Box 2e	Box 2f	Box3	Box 5
			Ordinary Dividends	Qualified Dividends^1	Total Capital Gain Distr.	Unrecap Sec. 1250 Gain^2	Sec. 897 Ordinary Dividends^1	Sec. 897 Capital Gain^2	Nondividend Distributions	Sec. 199A Dividends^1
Common Shares:
1/2/2024	1/12/2024	$0.662500	$0.377396	$0.000000	$0.285104	$0.110367	$0.000000	$0.285104	$0.000000	$0.377241
3/25/2024	4/12/2024	$0.675000	$0.384517	$0.000000	$0.290483	$0.112449	$0.000000	$0.290483	$0.000000	$0.384358
7/1/2024	7/12/2024	$0.675000	$0.384517	$0.000000	$0.290483	$0.112449	$0.000000	$0.290483	$0.000000	$0.384358
9/24/2024	10/11/2024	$0.675000	$0.384517	$0.000000	$0.290483	$0.112449	$0.000000	$0.290483	$0.000000	$0.384358
	Total	$2.687500	$1.530947	$0.000000	$1.156553	$0.447714	$0.000000	$1.156553	$0.000000	$1.530315
Preferred Shares Series K:
3/20/2024	4/1/2024	$1.036250	$0.590305	$0.000000	$0.445945	$0.172630	$0.000000	$0.445945	$0.000000	$0.590061
6/20/2024	7/1/2024	$1.036250	$0.590305	$0.000000	$0.445945	$0.172630	$0.000000	$0.445945	$0.000000	$0.590061
9/20/2024	9/30/2024	$1.036250	$0.590305	$0.000000	$0.445945	$0.172630	$0.000000	$0.445945	$0.000000	$0.590061
12/20/2024	12/31/2024	$1.036250	$0.590305	$0.000000	$0.445945	$0.172630	$0.000000	$0.445945	$0.000000	$0.590061
	Total	$4.145000	$2.361220	$0.000000	$1.783780	$0.690520	$0.000000	$1.783780	$0.000000	$2.360244
(1) - These amounts are a subset of the amounts in Box 1a.
(2) - These amounts are a subset of the amounts in Box 2a.

Pursuant to Treas. Reg. §1.1061-6(c), Equity Residential is disclosing below two additional amounts for purposes of Section 1061 of the Internal Revenue Code. Section 1061 is generally applicable to direct and indirect holders of "applicable partnership interests."

The amount of Box 2a Capital Gains not included in the two additional amounts below are Section 1231 gains, which are not considered for purposes of Section 1061.

Record Date	Payable Date	Form 1099-DIV Box 2a	One Year Amounts	Three Year Amounts
		Total Capital Gain Distr. Per Share	Disclosure Per Share	Disclosure Per Share
Common Shares:
1/2/2024	1/12/2024	$0.285104	$0.016926	$0.013464
3/25/2024	4/12/2024	$0.290483	$0.017245	$0.013718
7/1/2024	7/12/2024	$0.290483	$0.017245	$0.013718
9/24/2024	10/11/2024	$0.290483	$0.017245	$0.013718
	Total	$1.156553	$0.068661	$0.054618
Preferred Shares Series K:
3/20/2024	4/1/2024	$0.445945	$0.026474	$0.021060
6/20/2024	7/1/2024	$0.445945	$0.026474	$0.021060
9/20/2024	9/30/2024	$0.445945	$0.026474	$0.021060
12/20/2024	12/31/2024	$0.445945	$0.026474	$0.021060
	Total	$1.783780	$0.105896	$0.084240

The Company did not incur any foreign taxes in 2024.

Because the Company has not yet completed and filed its 2024 tax returns, the income tax allocation information provided above is based on the best available information to date.

Shareholders are encouraged to consult their own tax advisers as to the federal, state and local income tax consequences of these dividends.

About Equity Residential

Equity Residential is committed to creating communities where people thrive. The Company, a member of the S&P 500, is focused on the acquisition, development and management of residential properties located in and around dynamic cities that attract affluent long-term renters. Equity Residential owns or has investments in 311 properties consisting of 84,249 apartment units, with an established presence in Boston, New York, Washington, D.C., Seattle, San Francisco and Southern California, and an expanding presence in Denver, Atlanta, Dallas/Ft. Worth and Austin. For more information on Equity Residential, please visit our website at www.equityapartments.com.