BHM 2025 Tax Reporting Information For 2025 Dividends

Rhea-AI Summary

Bluerock Homes Trust (NYSE:BHM) provided 2025 tax reporting details for dividends on Class A, Class C common stock and Series A preferred stock as reported on Form 1099-DIV. Class A/C dividends for three 2025 distributions were reported as 100% non-dividend. Series A preferred monthly distributions of $0.135417 each month are reported as ~53.260649% ordinary, 28.650536% non-dividend, and 18.088815% total capital gains; capital gains split ~73.3098% 20% rate and ~26.6902% Section 1250. Section 199A and Section 897 percentages are also provided.

Positive

• Class A & C dividends for three 2025 payments reported as 100% non-dividend
• Series A preferred monthly distribution fixed at $0.135417 per payment
• Series A dividend composition explicitly reported: 53.260649% ordinary, 28.650536% non-dividend, 18.088815% capital gains

Negative

• Class A & C dividends classified as 100% non-dividend, indicating potential basis reduction for shareholders
• Series A payments include 18.088815% capital gains, creating mixed tax characterization that may complicate tax reporting

NEW YORK, Jan. 30, 2026 /PRNewswire/ -- Bluerock Homes Trust, Inc. announced today that the income tax treatment for 2025 dividends on the Company's common stock and preferred stock is as follows:

2025 REPORTING INFORMATION (FORM 1099) – DIVIDENDS
The income tax treatment for 2025 dividends for Bluerock Homes Trust, Inc.'s Class A common stock, traded on the NYSE American Exchange under ticker symbol BHM, and Class C common stock, are as follows (as reported on Form 1099-DIV): 

Class A Common Stock, CUSIP #09631H100, and Class C Common Stock: 

Class A & C Common Stock
Record Date	Payable Date	Distribution Rate Per Share	Ordinary Dividend Rate	Non-Dividend Rate	Total Capital Gains Rate	Total
3/25/2025	4/4/2025	$        0.125000	0.000000 %	100.000000 %	0.000000 %	100.000000 %
6/25/2025	7/3/2025	$        0.125000	0.000000 %	100.000000 %	0.000000 %	100.000000 %
9/25/2025	10/3/2025	$        0.125000	0.000000 %	100.000000 %	0.000000 %	100.000000 %

Series A Preferred Stock
The income tax treatment for 2025 dividends for Bluerock Homes Trust, Inc.'s Series A Preferred Stock, is as follows (as reported on Form 1099-DIV):  

Series A Preferred Stock CUSIP #s: 09631H209, 09631H308, 09631H506, 09631H605, 09631H704, 09631H803, 09631H886, 09631H878, 09631H860, 09631H852, 09631H845, 09631H837, 09631H829, 09631H811, 09631H795, 09631H787, 09631H779, 09631H761, 09631H753, 09631H746, 09631H738, 09631H720, 09631H712, 09631H696, 09631H688, 09631H670, 09631H662, 09631H654, 09631H647, 09631H639, 09631H621, 09631H613, 09631H597, 09631H589, 09631H571, 09631H563, 09631H555, 09631H548, 09631H530, 09631H522, 09631H514, 09631H498, 09631H480, 09631H472, 09631H464, 09631H456, 09631H449, 09631H431, 09631H423, 09631H415, 09631H399, 09631H381, 09631H373, 09631H365, 09631H357

The Series A Preferred Stock full monthly dividend rates are as follows:

Series A Preferred Stock
Record Date	Payable Date	Distribution Rate Per Share	Ordinary Dividend Rate	Non-Dividend Rate	Total Capital Gains Rate	Total
12/24/2024	1/3/2025	$        0.135417	53.260649 %	28.650536 %	18.088815 %	100.00 %
1/24/2025	2/5/2025	$        0.135417	53.260649 %	28.650536 %	18.088815 %	100.00 %
2/25/2025	3/5/2025	$        0.135417	53.260649 %	28.650536 %	18.088815 %	100.00 %
3/25/2025	4/4/2025	$        0.135417	53.260649 %	28.650536 %	18.088815 %	100.00 %
4/25/2025	5/5/2025	$        0.135417	53.260649 %	28.650536 %	18.088815 %	100.00 %
5/23/2025	6/5/2025	$        0.135417	53.260649 %	28.650536 %	18.088815 %	100.00 %
6/25/2025	7/3/2025	$        0.135417	53.260649 %	28.650536 %	18.088815 %	100.00 %
7/25/2025	8/5/2025	$        0.135417	53.260649 %	28.650536 %	18.088815 %	100.00 %
8/25/2025	9/5/2025	$        0.135417	53.260649 %	28.650536 %	18.088815 %	100.00 %
9/25/2025	10/3/2025	$        0.135417	53.260649 %	28.650536 %	18.088815 %	100.00 %
10/24/2025	11/5/2025	$        0.135417	53.260649 %	28.650536 %	18.088815 %	100.00 %
11/25/2025	12/5/2025	$        0.135417	53.260649 %	28.650536 %	18.088815 %	100.00 %

The capital gains rate, Section 199A, and Section 897 information for the Series A Preferred stock full monthly rates are summarized below. 

Series A Preferred Stock
Capital Gain Breakdown			Section 199A Dividends (% of Ordinary Dividends)	Section 897 Dividends (% of Ordinary Dividends)
20% Rate Gain	Section 1250 Gain	Total Capital Gain			Sect. 897 % of Capital Gains
73.309800 %	26.690200 %	100.00 %	81.982981 %	3.541298 %	100.00 %

Dividend amounts shown above are for the full month in which the record date occurs. The dividend above includes the Series A Preferred Dividend and the Series A Preferred Enhanced Special Dividend, as applicable. Certain shares issued during the month received a pro-rated dividend amount that is less than the dividend amount shown. The classification for federal income taxes remains the same.

About Bluerock Homes Trust, Inc.
Bluerock Homes Trust, Inc. (NYSE American: BHM), headquartered in New York, New York, is an externally managed REIT that owns and operates a portfolio of institutional residential properties including single-family homes, build-to-rent communities, and other residential communities located in attractive markets with a focus on the knowledge-economy and high quality of life regions of the Sunbelt and high growth areas of the Western United States. BHM's principal objective is to generate attractive risk-adjusted investment returns by acquiring residential units, developing residential communities, and through Value-Add renovations. BHM properties are located across a diverse group of growth markets with healthy long-term demand fundamentals for residential rentals and will seek to target the high disposable income renter by choice. For more information, please visit bluerockhomes.com.

Forward Looking Statements
This press release contains forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995 and other federal securities laws. These forward-looking statements are based upon the Company's present expectations, but these statements are not guaranteed to occur. Furthermore, the Company disclaims any obligation to publicly update or revise any forward-looking statement to reflect changes in underlying assumptions or factors, of new information, data or methods, future events or other changes. Investors should not place undue reliance upon forward-looking statements. For further discussion of the factors that could affect outcomes, please refer to the risk factors set forth in Item 1A of the Company's Annual Report on Form 10-K filed by the Company with the U.S. Securities and Exchange Commission ("SEC") on March 20, 2025, and subsequent filings by the Company with the SEC. We claim the safe harbor protection for forward looking statements contained in the Private Securities Litigation Reform Act of 1995.

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SOURCE Bluerock Homes Trust, Inc.

FAQ

How were Bluerock Homes Trust (BHM) Class A and Class C 2025 dividends reported for tax purposes?

They were reported as 100% non-dividend for the three 2025 distributions. According to the company, each Class A/C distribution on 4/4, 7/3 and 10/3/2025 is shown as fully non-dividend on Form 1099-DIV.

What is the Series A preferred monthly dividend rate for BHM in 2025?

The Series A preferred monthly distribution rate is $0.135417 per share. According to the company, that fixed amount applies to each reported monthly payable date throughout 2025.

What tax mix applies to BHM Series A preferred dividends in 2025?

Series A monthly dividends are ~53.260649% ordinary, 28.650536% non-dividend, 18.088815% capital gains. According to the company, those percentages are reported on Form 1099-DIV for 2025.

How are the Series A capital gains for BHM broken down for 2025 tax reporting?

Capital gains are split ~73.3098% 20% rate and ~26.6902% Section 1250 gain of the capital gain portion. According to the company, that breakdown is shown in the summarized capital gain table for Series A.

Will BHM shareholders need to adjust cost basis for 2025 Class A/C dividends?

Yes, Class A/C dividends reported as 100% non-dividend may reduce shareholders' cost basis rather than being taxed as ordinary income. According to the company, the Form 1099-DIV classification indicates return-of-capital treatment for those payments.