BXP Announces 2025 Tax Treatment of Its Distributions

Distribution Summary - The total distribution per share for the year 2025 is set at $0.980000 for the first three quarters and $0.700000 for the last quarter [1][2] - The total distribution allocable to 2025 is $4.340000, with taxable ordinary dividends amounting to $3.640871 [3] - Qualified dividends for 2025 are reported at $2.349064, while short-term capital gains are $0.022621 [3] Tax Implications - The 2025 taxable ordinary dividends include a subset of amounts that are also reported as Section 897 gains attributable to dispositions of USRPIs [4] - 100% of the distributions reported as 2025 total capital gain distributions are derived from sales of assets that generated Section 1231 gains or were held for more than three years [4] - Unrecaptured Section 1250 gain is included in the total capital gain distribution amount for 2025 [4]