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Historic tax data:


Portion Designated As

Record
Date
Payment
Date
Distribution
Per Share
Box 1a
Total
Ordinary
Dividend
Box 1b
Qualified
Dividends1
Box 2a
Total
Capital
Gain Distr.
Box 2b
Unrecaptured
Section 1250
Gain2
Box 2e
Sec. 897
Ordinary
Dividends1
Box 2f
Sec. 897
Capital
Gain2
Box 3
Nondividend
Distributions
Box 5
Sec. 199A
Dividends1
Common Shares:
1/10/2024 1/31/2024 $0.420000 $0.394862 $0.000015 $0.025138 $0.013787 $0.117052 $0.024824 $0.000000 $0.394847
4/10/2024 4/30/2024 $0.425000 $0.399563 $0.000016 $0.025437 $0.013951 $0.118446 $0.025120 $0.000000 $0.399547
7/10/2024 7/31/2024 $0.425000 $0.399563 $0.000016 $0.025437 $0.013951 $0.118446 $0.025120 $0.000000 $0.399547
10/10/2024 10/31/2024 $0.425000 $0.399563 $0.000016 $0.025437 $0.013951 $0.118446 $0.025120 $0.000000 $0.399547
Total $1.695000 $1.593551 $0.000063 $0.101449 $0.055640 $0.472390 $0.100184 $0.000000 $1.593488
Preferred Shares Series E:
1/10/2024 1/31/2024 $0.454800 $0.427580 $0.000017 $0.027220 $0.014929 $0.126751 $0.026881 $0.000000 $0.427563
4/10/2024 4/30/2024 $0.460200 $0.432657 $0.000017 $0.027543 $0.015106 $0.128256 $0.027199 $0.000000 $0.432640
7/10/2024 7/31/2024 $0.460200 $0.432657 $0.000017 $0.027543 $0.015106 $0.128256 $0.027199 $0.000000 $0.432640
10/10/2024 10/31/2024 $0.460200 $0.432657 $0.000017 $0.027543 $0.015106 $0.128256 $0.027199 $0.000000 $0.432640
Total $1.835400 $1.725551 $0.000068 $0.109849 $0.060427 $0.511519 $0.108478 $0.000000 $1.725483

(1) - These amounts are a subset of, and included in, the amounts in Box 1a.
(2) - These amounts are a subset of, and included in, the amounts in Box 2a.


Section 1061 Disclosures:

Pursuant to Treas. Reg. § 1.1061-6(c), UDR, Inc. is disclosing below two additional amounts related to the capital gain dividends reported in Form 1099-DIV Box
2a, Total Capital Gain Distr. for purposes of Section 1061 of the Internal Revenue Code. Section 1061 is generally applicable
to direct and indirect holders of “applicable partnership interests.” Please consult your tax advisor.

Record
Date
Payment
Date
Form 1099-DIV Box
2a, Total Capital Gain
Distr. Per Share
One Year Amounts
Disclosure Per
Share
Three Year
Amounts
Disclosure Per
Share
Common Shares:
1/10/2024 1/31/2024 $0.025138 $0.000325 $0.000549
4/10/2024 4/30/2024 $0.025437 $0.000329 $0.000556
7/10/2024 7/31/2024 $0.025437 $0.000329 $0.000556
10/10/2024 10/31/2025 $0.025437 $0.000329 $0.000556
Total $0.101449 $0.001312 $0.002217
Preferred Shares Series E:
1/10/2024 1/31/2024 $0.027220 $0.000352 $0.000595
4/10/2024 4/30/2024 $0.027543 $0.000356 $0.000602
7/10/2024 7/31/2024 $0.027543 $0.000356 $0.000602
10/10/2024 10/31/2024 $0.027543 $0.000356 $0.000602
Total $0.109849 $0.001420 $0.002401

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 2024 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, section 897 ordinary dividends, section 897 capital gain, nondividend distributions, and section 199A dividends. If shares were held in "street name" during 2024, 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, 2024, 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.