American Tower Corporation Announces Tax Reporting Information for 2025 Distributions

Key Terms

cusip financial

A CUSIP is a nine-character alphanumeric code that uniquely identifies a U.S. or Canadian financial security—such as a stock, bond, or fund share—like a Social Security number for an investment. It matters to investors because brokers, exchanges and record-keepers use the CUSIP to match trades, track ownership, settle transactions and pull accurate records, reducing errors and ensuring money and securities go to the right place.

section 199a dividends regulatory

Section 199A dividends are certain dividend payments from real estate investment trusts (REITs) and publicly traded partnerships that qualify for a special U.S. tax deduction allowing up to a 20% reduction of the income they create. For investors, that means these payouts are taxed differently than regular dividend income—they don’t get the lower capital gains rate but can lower taxable income through the deduction, similar to getting a partial tax rebate on that income.

section 897 ordinary distribution regulatory

A Section 897 ordinary distribution is a U.S. tax classification that describes a payout to a foreign investor from a U.S. entity that is treated as regular income rather than the proceeds from the sale of U.S. real estate. Like labeling a check as salary instead of sale proceeds, that designation determines whether special U.S. withholding and reporting rules for foreign owners of U.S. real property apply. Investors care because it affects immediate tax withholding, the investor’s net cash received, and how the payment is reported to tax authorities.

unrecaptured section 1250 gain regulatory

A portion of the taxable profit realized when selling depreciable real estate that represents previously claimed depreciation deductions and is taxed at a special, generally higher capital-gains-related rate (capped at 25% under U.S. tax rules). Think of it as paying back part of the tax benefit you took earlier; it matters to investors because it reduces the after-tax proceeds from a sale and can change the economics and timing of selling property or property-related investments.

BOSTON--(BUSINESS WIRE)-- American Tower Corporation (NYSE: AMT) today announced year-end tax reporting information for its 2025 distributions. Stockholders are urged to consult with their personal tax advisors as to their specific tax treatment.

American Tower Corporation Common Stock
CUSIP 03027X100
Ticker Symbol: AMT

Record Date	Payment Date	Cash Distribution (per share)	Ordinary Taxable Dividends (per share)	Qualified Taxable Dividends (1) (per share)	Section 199A Dividends (1) (per share)	Section 897 Ordinary Distribution (1) (per share)
12/27/2024	02/03/2025	1.620000	1.620000	0.034535	1.585465	0.168763
04/11/2025	04/28/2025	1.700000	1.700000	0.036240	1.663760	0.177097
06/13/2025	07/11/2025	1.700000	1.700000	0.036240	1.663760	0.177097
09/30/2025	10/20/2025	1.700000	1.700000	0.036240	1.663760	0.177097
(1) Included in Ordinary Taxable Dividends

Note: For the tax year ended December 31, 2025, there were no capital gain, unrecaptured section 1250 gain, or non-dividend distributions. Further, the quarterly distribution declared on December 4, 2025, which is payable on February 2, 2026, will apply to the 2026 tax year.

This information represents the final income allocations impacting tax year 2025.

About American Tower

American Tower, one of the largest global REITs, is a leading independent owner, operator and developer of multitenant communications real estate with a portfolio of over 149,000 communications sites and a highly interconnected footprint of U.S. data center facilities. For more information about American Tower, please visit www.americantower.com.

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Spencer Kurn

Senior Vice President, Investor Relations

Telephone: (617) 375-7500

Source: American Tower Corporation