Equity Residential Reports 2025 Dividend Income Tax Treatment

CHICAGO--(BUSINESS WIRE)--Equity Residential (NYSE: EQR) today reported the tax status of its 2025 dividends paid to shareholders. The final allocations as they will be reported on Form 1099-DIV are in the tables below:

			Box 1a Total	Box 1b	Box 2a	Box 2b	Box 2e	Box 2f	Box3	Box 5
Record Date	Payable Date	Total Distribution Per Share	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:
1/2/2025	1/17/2025	$0.675000	$0.506494	$0.000000	$0.168506	$0.075658	$0.000000	$0.168506	$0.000000	$0.506364
3/31/2025	4/17/2025	$0.692500	$0.519626	$0.000000	$0.172874	$0.077620	$0.000000	$0.172874	$0.000000	$0.519492
6/24/2025	7/11/2025	$0.692500	$0.519626	$0.000000	$0.172874	$0.077620	$0.000000	$0.172874	$0.000000	$0.519492
9/25/2025	10/10/2025	$0.692500	$0.519626	$0.000000	$0.172874	$0.077620	$0.000000	$0.172874	$0.000000	$0.519492
	Total	$2.752500	$2.065372	$0.000000	$0.687128	$0.308518	$0.000000	$0.687128	$0.000000	$2.064840
Preferred Shares Series K:
3/21/2025	3/31/2025	$1.036250	$0.777563	$0.000000	$0.258687	$0.116149	$0.000000	$0.258687	$0.000000	$0.777363
6/20/2025	6/30/2025	$1.036250	$0.777563	$0.000000	$0.258687	$0.116149	$0.000000	$0.258687	$0.000000	$0.777363
9/19/2025	9/30/2025	$1.036250	$0.777563	$0.000000	$0.258687	$0.116149	$0.000000	$0.258687	$0.000000	$0.777363
12/19/2025	12/31/2025	$1.036250	$0.777563	$0.000000	$0.258687	$0.116149	$0.000000	$0.258687	$0.000000	$0.777363
	Total	$4.145000	$3.110252	$0.000000	$1.034748	$0.464596	$0.000000	$1.034748	$0.000000	$3.109452
(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:
1/2/2025	1/17/2025	$0.168506	$0.004106	$0.000000
3/31/2025	4/17/2025	$0.172874	$0.004212	$0.000000
6/24/2025	7/11/2025	$0.172874	$0.004212	$0.000000
9/25/2025	10/10/2025	$0.172874	$0.004212	$0.000000
	Total	$0.687128	$0.016742	$0.000000
Preferred Shares Series K:
3/21/2025	3/31/2025	$0.258687	$0.006303	$0.000000
6/20/2025	6/30/2025	$0.258687	$0.006303	$0.000000
9/19/2025	9/30/2025	$0.258687	$0.006303	$0.000000
12/19/2025	12/31/2025	$0.258687	$0.006303	$0.000000
	Total	$1.034748	$0.025212	$0.000000

The Company did not incur any foreign taxes in 2025.

Because the Company has not yet completed and filed its 2025 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, owns and manages 318 properties consisting of 86,320 apartment units in dynamic metro areas across the U.S. with a primary concentration in major coastal markets, diversified by a targeted presence in the high-growth metro areas of Atlanta, Austin, Dallas/Ft. Worth and Denver. For more information on Equity Residential, please visit our website at www.equityapartments.com.