CubeSmart Announces Tax Allocations of 2025 Distributions

CubeSmart (NYSE: CUBE) announced the tax allocations for its 2025 common share distributions.

Rhea-AI Summary

CubeSmart (NYSE: CUBE) announced the tax allocations for its 2025 common share distributions. Total distributions for 2025 were $2.08 per share paid in four $0.52 quarterly distributions.

The ordinary dividend portion for the year totaled $1.836104 per share (each quarter $0.459026). The total capital gain is $0.00 and nondividend distribution totaled $0.243896 per share. The Section 199A-qualified amount for the year is $0.243896 per share (each quarter $0.060974). The company reported $0.00 for the One Year and Three Year Amounts Disclosure under section 1061.

Positive

• Total 2025 distributions of $2.08 per share
• Ordinary dividend component of $1.836104 per share (taxable)
• Section 199A-qualified amount of $0.243896 per share

Negative

• Nondividend distribution $0.243896 may reduce shareholder cost basis
• Fourth-quarter payment is treated as a 2026 distribution for tax purposes

Argus Jan 21 session

+0.26% close to close Open Argus

Details

News Market Reaction – CUBE

In the Jan 21 session, CUBE gained 0.26%, reflecting a mild positive market reaction.

Data tracked by StockTitan Argus on the day of publication.

Market Context

This announcement details the tax treatment of CubeSmart’s 2025 distributions, breaking each quarter...

Analysis

This announcement details the tax treatment of CubeSmart’s 2025 distributions, breaking each quarterly payment into ordinary dividend, nondividend, and other tax-reporting categories. It also specifies $0.00 One Year and Three Year Amounts for section 1061 purposes, which may matter for certain partnership holders. Investors focusing on fundamentals may weigh this against prior earnings, dividend growth history, and future distribution announcements.

Key Figures

Quarterly distribution: $0.52 per share 2025 total distribution: $2.08 per share Ordinary dividend portion: $0.459026 per share +5 more

Quarterly distribution

$0.52 per share

Each 2025 quarterly distribution on CubeSmart common shares

2025 total distribution

$2.08 per share

Sum of 2025 distributions for CubeSmart common shares

Ordinary dividend portion

$0.459026 per share

Ordinary dividend (Box 1a) per 2025 quarterly distribution

Nondividend distribution

$0.060974 per share

Nondividend distribution (Box 3) per 2025 quarterly payment

Total ordinary dividends 2025

$1.836104 per share

Total 2025 ordinary dividends reported in Box 1a

Total nondividend 2025

$0.243896 per share

Total 2025 nondividend distributions reported in Box 3

One Year Amounts Disclosure

$0.00

Section 1061 One Year Amounts under Treas. Reg. § 1.1061-6(c)

Three Year Amounts Disclosure

$0.00

Section 1061 Three Year Amounts under Treas. Reg. § 1.1061-6(c)

Historical Context

5 past events · Latest: Dec 15

5 events

1. Dec 15

   Dividend increase

   24h Move

   +0.1%

   Announced 1.9% quarterly dividend increase and 16th consecutive annual raise.

2. Oct 30

   Quarterly earnings

   24h Move

   -3.6%

   Q3 2025 results showed lower same-store NOI and revenue with higher expenses.

3. Oct 22

   Corporate appointment

   24h Move

   -1.0%

   Executive legal appointment at Hertz with modest negative price move recorded.

4. Oct 02

   Earnings call schedule

   24h Move

   +1.1%

   Announced timing and access details for upcoming Q3 2025 earnings call.

5. Aug 11

   Debt financing

   24h Move

   +0.4%

   Priced $450M senior unsecured notes due 2035 at 5.125% interest rate.

24h Move is the share-price change in the day after each event; other market factors may also have contributed.

Key Terms

CUSIP, Unrecaptured Section 1250 Gain, Section 199A Dividend, Section 897 Capital Gains, +2 more

6 terms

CUSIP financial

"common stock (CUSIP #229663-109 and traded under ticker symbol CUBE)"

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.

View in glossary

Unrecaptured Section 1250 Gain regulatory

"Unrecaptured Section 1250 Gain ( 1) (Box 2b)"

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.

Section 199A Dividend regulatory

"Section 199A Dividend ( 2 ) (Box 5)"

A section 199A dividend is a type of corporate payout that can qualify individual shareholders for a special U.S. tax break that reduces taxable income by up to 20% for certain pass-through earnings. For investors, it matters because the label affects after-tax returns and how dividends are reported on tax forms—think of it as a coupon that lowers the tax bill on part of the dividend, so identical cash payments can result in different take-home amounts depending on this classification.

Section 897 Capital Gains regulatory

"Section 897 Capital Gains (Box 2f)"

Section 897 capital gains are profits that a non-U.S. person realizes when selling an interest in U.S. real estate and are treated by U.S. tax law as taxable U.S.-sourced income. For investors this matters because the sale can trigger immediate U.S. tax withholding and reporting requirements that reduce the cash you receive and affect how a deal should be structured—think of it like a mandatory holdback at closing to cover potential taxes.

Internal Revenue Code regulatory

"for purposes of section 1061 of the Internal Revenue Code, the One Year"

The Internal Revenue Code is the U.S. federal law that sets the rules for calculating, collecting, and enforcing taxes — essentially the country's tax rulebook. It matters to investors because those rules determine how much companies and individuals actually keep after taxes, affecting profits, cash flow, dividend payouts, deal structures and the after-tax return on investments; changes in the Code can change financial outcomes and investment strategy much like a rule change in a game.

applicable partnership interests regulatory

"with respect to direct and indirect holders of “applicable partnership interests.”"

Applicable partnership interests are the specific ownership stakes in a partnership that are subject to a particular contract, transaction or regulatory rule; they represent the portions of profit, loss, cash flow and decision rights tied to those shares. Investors care because which interests are labeled “applicable” determines who receives distributions, bears liabilities and votes on key matters—like which slices of a pie are being sold or re‑allocated—so it directly affects value, control and expected returns.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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MALVERN, Pa., Jan. 20, 2026 (GLOBE NEWSWIRE) -- CubeSmart (NYSE: CUBE) announced today the tax allocations of its 2025 distributions for CubeSmart Common Shares of Beneficial Interest.

The 2025 distributions paid with respect to CubeSmart common stock (CUSIP #229663-109 and traded under ticker symbol CUBE) are as follows:

Record Date		Payable Date		Total Distribution per Share			Ordinary Dividend (Box 1a)			Total Capital Gain (Box 2a)			Unrecaptured Section 1250 Gain(1) (Box 2b)			Nondividend Distribution (Box 3)			Section 199A Dividend(2) (Box 5)			Section 897 Capital Gains (Box 2f)
1/2/2025		1/16/2025		$	0.52		$	0.459026		$	0.000000		$	0.000000		$	0.060974		$	0.459026		$	0.000000
4/1/2025		4/15/2025		$	0.52		$	0.459026		$	0.000000		$	0.000000		$	0.060974		$	0.459026		$	0.000000
7/1/2025		7/15/2025		$	0.52		$	0.459026		$	0.000000		$	0.000000		$	0.060974		$	0.459026		$	0.000000
10/1/2025		10/15/2025		$	0.52		$	0.459026		$	0.000000		$	0.000000		$	0.060974		$	0.459026		$	0.000000
				$	2.08		$	1.836104		$	0.000000		$	0.000000		$	0.243896		$	1.836104		$	0.000000

⁽¹⁾   Amounts in Box 2b are included in Box 2a.
⁽²⁾   Amounts in Box 5 are included in Box 1a.

The fourth quarter 2025 distribution made to holders of record of common shares as of January 2, 2026 is considered a 2026 distribution for federal income tax purposes.

Pursuant to Treas. Reg. § 1.1061-6(c), the Company reports that for purposes of section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are $0.00 with respect to direct and indirect holders of “applicable partnership interests.”

About CubeSmart

CubeSmart is a self-administered and self-managed real estate investment trust. CubeSmart owns or manages 1,514 self-storage properties across the United States. According to the 2025 Self Storage Almanac, CubeSmart is one of the top three owners and operators of self-storage properties in the U.S.

The Company’s mission is to simplify the organizational and logistical challenges created by the many life events and business needs of its customers through innovative solutions, unparalleled service, and genuine care. The Company's self-storage properties are designed to offer affordable, easily accessible, and, in most locations, climate-controlled storage space for residential and commercial customers.

For more information about business and personal storage or to learn more about the Company and find a nearby storage facility, visit www.cubesmart.com or call CubeSmart toll free at 800-800-1717.

Company Contact:
Josh Schutzer
Vice President, Finance
(610) 535-5700

FAQ

What was CubeSmart's total distribution per share for 2025 (CUBE)?

CubeSmart paid a $2.08 per share total distribution for 2025, in four $0.52 payments.

How much of CUBE's 2025 distribution is an ordinary dividend?

The ordinary dividend portion for 2025 is $1.836104 per share (each quarter $0.459026).

What is the Section 199A-qualified amount in CubeSmart's 2025 distributions?

The Section 199A-qualified amount for 2025 is $0.243896 per share (each quarter $0.060974).

Did CubeSmart report any capital gains in its 2025 distributions (CUBE)?

No; the total capital gain reported for 2025 is $0.00.

How does the fourth-quarter 2025 distribution affect taxes for CUBE shareholders?

The payment with record date January 2, 2026 is treated as a 2026 distribution for federal income tax purposes.