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Section 199A dividends are distributions from the profits of domestic real estate investment trusts (REITs) that qualify for a special 20% tax deduction. Investing in Section 199A dividends can ...
When it comes to taxation, the tax burden frequently falls on the investors, who pay income tax on the dividends they receive. The tax implications of investing in REITs can vary given the type of ...
Real estate investment trusts (REITs) often pay high dividend yields and offer diversification from typical stocks.
The Jobs and Growth Tax Relief Reconciliation Act of 2003 reduced the rates to 5% and 15%, and extended the preferential treatment to qualified dividends. The 15% tax rate was extended through 2010 as a result of the Tax Increase Prevention and Reconciliation Act of 2005, then through 2012.
In order to receive the tax benefit of a dividends received deduction, a corporate shareholder must hold all shares of the distributing corporation's stock for a period of more than 45 days. Per §246(c)(1)(A), a dividends received deduction is denied under §243 with respect to any share of stock that is held by the taxpayer for 45 days or less.
Some stocks do not qualify for this treatment, such as real estate investment trusts (REITs). Dividends that don’t meet the standards for qualified dividends are treated as ordinary income and ...
Investing in a real estate investment trust (REIT) could allow you to diversify your portfolio with real estate assets without having to directly buy property. Along with accessibility, this ...
The FTSE Nareit All REITs Index – An index composed of all publicly traded REITS in relative marketing weightings. The index is available via real-time updates and is rebalanced on a monthly basis. [6] FTSE Nareit Equity REIT Index – Has the same data as the Nareit Index, but this index excludes mortgage REITs. [7]
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