Farmland Partners Announces Tax Treatment of 2025 Distributions

Core Viewpoint - Farmland Partners Inc. has announced the tax treatment of its 2025 common stock distributions, detailing the dividend payments and their classifications for tax purposes [1]. Group 1: Dividend Treatment - The company declared a total dividend of $0.240000 per share for 2025, with quarterly distributions of $0.060000 per share on the following dates: January 15, April 15, July 15, and October 15 [1]. - The special distribution of $0.20 per share declared on December 15, 2025, is considered a distribution made in 2026 for federal income tax purposes [1][4]. - The special distribution of $1.15 per share declared on December 13, 2024, is considered a distribution made in 2024 for federal income tax purposes [1][4]. Group 2: Tax Reporting - In 2025, there was no "Box 3 Nondividend Distribution" on form 1099-DIV, eliminating the requirement to file Form 8937 [2]. - Stockholders are advised to consult with their tax advisors regarding the specific tax treatment of the distributions received [2]. Group 3: Company Overview - Farmland Partners Inc. is an internally managed real estate company focused on acquiring high-quality North American farmland and providing loans to landowners and farmers [3]. - As of December 31, 2025, the company owned 71,600 acres across 11 states, including Arkansas, California, and Texas [3]. - The company also owns land and buildings for four agriculture equipment dealerships in Ohio, leased to Ag Pro under the John Deere brand [3].