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CENTERSPACE ANNOUNCES 2025 DIVIDEND ALLOCATIONS

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Centerspace (NYSE: CSR) disclosed the 2025 tax treatment (Form 1099-DIV) for cash distributions on its common shares. Total cash distributions for calendar year 2025 amounted to $3.251287 per share across five payments (record/payable dates from 12/30/24–12/30/25). Of the total, $0.990004 per share is reported as Box 1a ordinary taxable dividend, $0.000000 as Box 1b qualified dividend, and $2.261283 per share as Box 2a long-term capital gain. A $1.145238 per share nondividend distribution (return of capital) is shown. Cash distributions paid on 1/12/26 with record date 12/30/25 are treated as received 12/31/25 to the extent of 2025 earnings and profits.

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Positive

  • Total cash distributions of $3.251287 per common share for 2025
  • Long-term capital gain component of $2.261283 per share
  • Ordinary taxable dividend portion of $0.990004 per share

Negative

  • No qualified dividends reported: Box 1b = $0.00
  • Nondividend distribution (return of capital) of $1.145238 per share may reduce cost basis
  • Final payment treated as 2025 income for tax purposes (paid 01/12/26, treated as 12/31/25) which may accelerate shareholder tax timing

News Market Reaction – CSR

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-1.13% News Effect

On the day this news was published, CSR declined 1.13%, reflecting a mild negative market reaction.

Data tracked by StockTitan Argus on the day of publication.

MINNEAPOLIS, Jan. 22, 2026 /PRNewswire/ -- Centerspace (NYSE: CSR) announced today the tax treatment (Form 1099-DIV) for calendar year 2025 distributions on its common shares of beneficial interest. Shareholders are encouraged to consult with their personal tax advisors as to the specific tax treatment of their Centerspace distributions.

Security

Description

Record
Date

Payable
Date

Cash
Distribution
Per Share

(1)

Box 1a

Ordinary
Taxable
Dividend

Box 1b

Qualified
Dividend

(2)

Box 2a

Long-Term
Capital Gain

Box 2b

Unrecaptured
Sec. 1250
Gain (3)

Box 3

Nondividend
Distribution

Box 5

Section 199A
Dividend

(2)

Common Shares

12/30/24

01/13/25

$0.750000

$0.228372

$0.000000

$0.521628

$0.264181

$0.000000

$0.228372


03/28/25

 04/08/25

$0.770000

$0.234462

$0.000000

$0.535538

$0.271226

$0.000000

$0.234462

CUSIP: 15202L107

06/27/25

07/10/25

$0.770000

$0.234462

$0.000000

$0.535538

$0.271226

$0.000000

$0.234462


09/29/25

10/10/25

$0.770000

$0.234462

$0.000000

$0.535538

$0.271226

$0.000000

$0.234462

Symbol: CSR

12/30/25  

01/12/26

$0.191287

$0.058246

$0.000000

$0.133041

$0.067379

$0.000000

$0.058246




$3.251287

$0.990004

$0.000000

$2.261283

$1.145238

$0.000000

$0.990004



(1)

Pursuant to Internal Revenue Code of 1986, as amended, Section 857(b)(9), cash distributions made on January 12, 2026, with a record date of December 30, 2025 are treated as received by shareholders on December 31, 2025 to the extent of 2025 undistributed earnings and profits.

(2)

These amounts are a subset of, and included in, the amounts in Box 1a.

(3)

These amounts are a subset of, and included in, the amounts in Box 2a.

About Centerspace
Centerspace is an owner and operator of apartment communities committed to providing great homes by focusing on integrity and serving others. Founded in 1970, the company currently owns 61 apartment communities consisting of 12,262 homes located in Colorado, Minnesota, Montana, Nebraska, North Dakota, South Dakota, and Utah. Centerspace was named a top workplace for the sixth consecutive year in 2025 by the Minnesota Star Tribune. For more information, please visit www.centerspacehomes.com 

If you would like more information about this topic, please contact Josh Klaetsch, Investor Relations, at (952) 401-6600 or IR@centerspacehomes.com.

Contact Information
Josh Klaetsch, Investor Relations
Phone : (952) 401-6600
E-mail : IR@centerspacehomes.com

(PRNewsfoto/Centerspace)

Cision View original content to download multimedia:https://www.prnewswire.com/news-releases/centerspace-announces-2025-dividend-allocations-302668416.html

SOURCE Centerspace

FAQ

What is the total 2025 cash distribution per share announced by Centerspace (CSR)?

Centerspace reported total cash distributions of $3.251287 per common share for calendar year 2025.

How much of CSR's 2025 distributions are long-term capital gains?

The distributions include a $2.261283 per share amount reported in Box 2a as long-term capital gain.

Did Centerspace (CSR) report any qualified dividends for 2025?

No; Box 1b qualified dividend is reported as $0.00 for 2025.

What portion of CSR's 2025 distributions is a return of capital?

Nondividend distribution (return of capital) is $1.145238 per share for 2025.

How is the payment dated 01/12/2026 taxed for CSR shareholders?

Cash distributions paid 01/12/2026 with record date 12/30/2025 are treated as received on 12/31/2025 to the extent of 2025 undistributed earnings and profits.

Where can CSR shareholders get help understanding the 2025 Form 1099-DIV allocations?

Shareholders are advised to consult their personal tax advisors; Centerspace provided Investor Relations contact details for questions.
Centerspace

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