Why Invest In UDR, Inc.

Tax Treatment

Tax Treatment

Portion Designated As


Record
Date
Payment
Date
Distribution
Per Share
Ordinary
Taxable
Dividend1,4
Qualified
Ordinary1
Long-Term
Gain2
Unrecaptured
Section 1250
Gain2
Nondividend
Distributions3
Common Shares:
1/10/2019 1/31/2019 $0.32250 72.6381% 0.2963% 1.5953% 4.6689% 20.8014%
4/9/2019 4/30/2019 $0.34250 72.6381% 0.2963% 1.5953% 4.6689% 20.8014%
7/10/2019 7/31/2019 $0.34250 72.6381% 0.2963% 1.5953% 4.6689% 20.8014%
10/10/2019 10/31/2019 $0.34250 72.6381% 0.2963% 1.5953% 4.6689% 20.8014%
Total $1.35000
Preferred Shares Series E:
1/10/2019 1/31/2019 $0.34920 72.6381% 0.2963% 1.5953% 4.6689% 20.8014%
4/9/2019 4/30/2019 $0.37080 72.6381% 0.2963% 1.5953% 4.6689% 20.8014%
7/10/2019 7/31/2019 $0.37080 72.6381% 0.2963% 1.5953% 4.6689% 20.8014%
10/10/2019 10/31/2019 $0.37080 72.6381% 0.2963% 1.5953% 4.6689% 20.8014%
Total $1.46160

(1) - the sum of these amounts will be reported on Box 1a of Form 1099-DIV as Total ordinary dividends
(2) - the sum of these amounts will be reported on Box 2a of Form 1099-DIV as Total capital gain distributions
(3) - these amounts will be reported on Box 3 of Form 1099-DIV as Nondividend distributions
(4) - these amounts will be reported on Box 5 of Form 1099-DIV as Section 199A dividends

Shareholders of record of the Company's common and preferred stock will receive an Internal Revenue Service Form 1099-DIV from EQ Shareowner Services, the Company's 2019 distribution paying agent. The form will report the distributions paid and the amounts designated as total ordinary dividends, qualified dividends, total capital gains, unrecaptured section 1250 gains, nondividend distributions, and section 199A dividends. If shares were held in "street name" during 2019, the IRS form will be provided by a bank, brokerage firm, or nominee. Because the Company's tax return has not yet been filed for the year ended December 31, 2019, the distribution allocations presented herein have been calculated using the best available information to date.

The tax treatment of these distributions by state and local authorities varies and may not be the same as the IRS's treatment. Because federal and state tax laws affect individuals differently, the Company cannot advise shareholders on how distributions should be reported on their tax returns. The Company encourages shareholders to consult with their own tax advisors with respect to the federal, state and local income tax consequences of these distributions.