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30 lip 2024 · Most REIT dividends are taxed as ordinary income at the investor's marginal tax rate rather than the lower qualified dividend rate. When an investor sells REIT shares, any...
REIT dividends can be taxed at different rates because they can be allocated to ordinary income, capital gains and return of capital. The maximum capital gains tax rate of 20% (plus the 3.8% Medicare Surtax) applies generally to the sale of REIT stock.
The book provides a unique and current overview of the tax issues that play a role in the cross-border operation of collective investment vehicles (CIVs) and real estate investment trusts (REITs).
17 kwi 2023 · Tax benefits of REITs. Current federal tax provisions allow for a 20% deduction on pass-through income through the end of 2025. Individual REIT shareholders can deduct 20% of the taxable REIT dividend income they receive (but not for dividends that qualify for the capital gains rates).
While REITs typically don't pay corporate taxes, investors may pay ordinary income, capital gains or return of capital taxes. Here's how REITs are taxed.
Most dividends are taxed at a more favorable 15% tax rate, while REIT dividends are taxed at a higher ordinary-income rate. Only income distributed to shareholders is exempt from corporate tax. The recent benefits enacted by the 2017 Tax Cuts and Jobs Act will expire in 2026, which will eliminate the 20% pass-thru deduction along with other ...
