American Homes 4 Rent Announces Tax Treatment of 2020 Distributions
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CALABASAS, Calif., Jan. 29, 2021 /PRNewswire/ American Homes 4 Rent (NYSE: AMH) (the Company ), a leading provider of high-quality single-family homes for rent, today announced the tax treatment of the Company s 2020 cash distributions.
For the tax year ended December 31, 2020, cash distributions for its:
Common shares
6.35% Series E redeemable perpetual preferred shares
5.875% Series F redeemable perpetual preferred shares
5.875% Series G redeemable perpetual preferred shares
6.25% Series H redeemable perpetual preferred shares
(1)
100% of the Ordinary Dividend Income is treated as Internal Revenue Code (IRC) Section 199A Qualified REIT Dividend Income. Treasury Regulation §1.199A-3(c)(2)(ii) requires that shareholders hold their REIT shares for at least 45 days in order for the dividends to be treated as Section 199A Divi