Cousins Properties Announces 2025 Tax Reporting Information

Rhea-AI Summary

Cousins Properties (NYSE:CUZ) reported its 2025 year-end tax reporting for common stock distributions for the tax year ended December 31, 2025. Each quarterly distribution was $0.320000 per share on 1/14/2025, 4/15/2025, 7/17/2025 and 10/15/2025.

Per-quarter breakdowns: Ordinary dividends were $0.179720 for the 1/14 payment and $0.207146 for the other three payments; capital gain distributions were $0.027426 for the 1/14 payment and $0.000000 thereafter; nondividend distributions were $0.112854 each quarter.

The company said no material change in taxable classifications is expected and encouraged stockholders to consult tax advisors because tax returns have not yet been filed.

News Market Reaction – CUZ

+0.84%

+0.84% Session close to close

In the Jan 21 session, CUZ gained 0.84%, reflecting a mild positive market reaction.

Data tracked by StockTitan Argus on the day of publication.

Market Context

This announcement details how Cousins’ 2025 common stock distributions are classified for tax purpos...

Analysis

This announcement details how Cousins’ 2025 common stock distributions are classified for tax purposes, including ordinary, capital gain, and nondividend components, while noting no material change in taxable classifications is expected. In context of prior updates—earnings, dividends, and balance sheet data such as $246.5 million in Q3 2025 rental revenues and $3.31 billion in notes payable—investors may focus on stability of distributions and future earnings reports for additional clarity.

Key Figures

Q1 2025 distribution: $0.320000 per share Q2 2025 distribution: $0.320000 per share Q3 2025 distribution: $0.320000 per share +5 more

8 metrics

Q1 2025 distribution $0.320000 per share Record date 1/3/2025, paid 1/14/2025

Q2 2025 distribution $0.320000 per share Record date 4/3/2025, paid 4/15/2025

Q3 2025 distribution $0.320000 per share Record date 7/7/2025, paid 7/17/2025

Q4 2025 distribution $0.320000 per share Record date 10/3/2025, paid 10/15/2025

Q3 2025 rental revenues $246.5 million Quarter ended September 30, 2025

Q3 2025 net income $8.6 million (EPS $0.05) Available to common stockholders

Nine-month 2025 net income $44.0 million (EPS $0.26) Nine months ended September 30, 2025

Notes payable $3.31 billion Total notes payable at Q3 2025 quarter-end

Historical Context

5 past events · Latest: Jan 07 (Neutral)

Pattern 5 events

Date	Event	Sentiment	24h Move	Catalyst
Jan 07	Earnings call timing	Neutral	+3.0%	Set dates for Q4 and full-year 2025 earnings release and call.
Dec 18	Dividend declaration	Neutral	+0.6%	Declared Q4 2025 cash dividend of $0.32 per common share.
Oct 30	Earnings results	Neutral	+0.9%	Released Q3 2025 financial results and provided access to materials.
Sep 30	Earnings call timing	Neutral	+0.4%	Announced schedule for Q3 2025 earnings release and conference call.
Sep 17	Dividend declaration	Neutral	+1.3%	Declared Q3 2025 quarterly cash dividend of $0.32 per share.

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

Pattern Detected

Recent CUZ news has focused on earnings scheduling, results, and dividend declarations, with each event followed by modestly positive one-day price reactions.

Recent Company History

Over the last few months, Cousins Properties has mainly issued routine earnings and dividend communications. Q3 2025 results on Oct 30, 2025 were followed by a 0.86% gain. Dividend declarations on Sep 17, 2025 and Dec 18, 2025 saw 1.28% and 0.64% moves. Announcements of earnings release and call dates in September 2025 and January 2026 produced smaller but positive reactions of 0.38% and 3.02%, respectively, consistent with stable, informational updates.

Key Terms

section 897, qualified REIT dividends, section 199A, unrecaptured section 1250 gain, +2 more

6 terms

section 897 regulatory

"0% of the amounts is section 897 gain attributable to disposition of U.S."

Section 897 is a U.S. tax rule that treats the sale or transfer of U.S. real estate interests by non-U.S. persons as taxable in the United States, so a foreign owner can’t avoid U.S. tax simply by being based abroad. For investors, it matters because it can create a tax bill or withholding requirement when foreign parties buy, sell, or receive certain interests in U.S. property, which can change transaction proceeds and deal structure much like a built-in closing cost.

qualified REIT dividends regulatory

"amounts included in Ordinary Dividends is treated as "qualified REIT dividends""

Qualified REIT dividends are the portion of payments from a real estate investment trust that receives special tax treatment for individual U.S. taxpayers: they are reported separately so investors can claim a targeted deduction (commonly the 20% qualified business income deduction) rather than being taxed only as ordinary income. This matters to investors because it changes the after-tax income from a REIT—similar to getting a partial tax break on part of a paycheck—affecting the real yield and attractiveness of the investment.

section 199A regulatory

"qualified REIT dividends" for purposes of section 199A of the Internal Revenue Code."

Section 199A is a U.S. tax-code provision that lets owners of pass-through businesses (where profits are reported on personal tax returns) claim a deduction of up to about 20% of certain business income, subject to limits based on wages paid and company assets. For investors, it matters because it changes the after-tax cash flow and reported income of many privately held and small public firms — think of it as a tax discount that can make a company’s earnings look stronger and alter valuation and dividend expectations.

unrecaptured section 1250 gain regulatory

"0% of the amounts included in Capital Gain Distributions represents unrecaptured section 1250 gain."

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 1061 regulatory

"for purposes of section 1061 of the Internal Revenue Code."

Section 1061 is a U.S. tax rule that changes how certain profit shares earned by investment managers—commonly called carried interest—are taxed: if the partnership interest is held less than three years, gains from that interest are treated like ordinary income rather than lower-taxed long-term capital gains. For investors this matters because it can reduce the after-tax returns of funds and influence manager behavior—think of it like a minimum holding period you must meet to qualify for a better tax rate.

applicable partnership interests regulatory

"Section 1061 is generally applicable 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.

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ATLANTA, Jan. 20, 2026 /PRNewswire/ -- Cousins Properties (NYSE:CUZ) announced today the year-end tax reporting information for its 2025 distributions. For the tax year ended December 31, 2025, distributions for Cousins' common stock are classified as follows:

Record Date	Paid Date	Total Distributions Per Share	Ordinary Dividends  (1) (2)	Capital Gain Distributions  (1) (3) (4) (5)	Nondividend Distributions
1/3/2025	1/14/2025	$0.320000	$0.179720	$0.027426	$0.112854
4/3/2025	4/15/2025	$0.320000	$0.207146	$0.000000	$0.112854
7/7/2025	7/17/2025	$0.320000	$0.207146	$0.000000	$0.112854
10/3/2025	10/15/2025	$0.320000	$0.207146	$0.000000	$0.112854

1 0% of the amounts is section 897 gain attributable to disposition of U.S. real property interests for foreign shareholders.

2 100% of the amounts included in Ordinary Dividends is treated as "qualified REIT dividends" for purposes of section 199A of the Internal Revenue Code.

3 0% of the amounts included in Capital Gain Distributions represents unrecaptured section 1250 gain.

4 100% of the amounts included in Capital Gain Distributions is for One Year Amounts Disclosure for purposes of section 1061 of the Internal Revenue Code. Section 1061 is generally applicable to direct and indirect holders of "applicable partnership interests".

5 0% of the amounts included in Capital Gain Distributions is for Three Year Amounts Disclosure for purposes of section 1061 of the Internal Revenue Code. Section 1061 is generally applicable to direct and indirect holders of "applicable partnership interests".

This release has been prepared with the information available to date because the Company's tax returns have not yet been filed. The tax consequences of these distributions to each stockholder depend on such stockholder's particular facts and circumstances. Stockholders are thus encouraged to consult with their tax advisors as to the U.S. federal, state, local, and non-U.S. tax treatment of these distributions. No material change in the taxable classifications is expected. 

About Cousins Properties
Cousins Properties is a fully integrated, self-administered and self-managed real estate investment trust (REIT). The Company, based in Atlanta, GA and acting through its operating partnership, Cousins Properties LP, primarily invests in Class A office buildings located in high growth Sun Belt markets. Founded in 1958, Cousins creates shareholder value through its extensive expertise in the development, acquisition, leasing, and management of high-quality real estate assets. The Company has a comprehensive strategy in place based on a simple platform, trophy assets, and opportunistic investments. For more information, please visit www.cousins.com.

CONTACT:
Roni Imbeaux
Senior Vice President, Finance and Investor Relations
404-407-1104
rimbeaux@cousins.com

View original content:https://www.prnewswire.com/news-releases/cousins-properties-announces-2025-tax-reporting-information-302665894.html

SOURCE Cousins Properties

FAQ

What were Cousins Properties (CUZ) total distributions per share in 2025?

Each quarterly distribution in 2025 was $0.320000 per share, paid 1/14/2025, 4/15/2025, 7/17/2025 and 10/15/2025.

How were the 2025 CUZ distributions classified between ordinary dividends, capital gains, and nondividend?

For the 1/14/2025 payment: $0.179720 ordinary, $0.027426 capital gain, $0.112854 nondividend; for the other three payments: $0.207146 ordinary, $0.000000 capital gain, $0.112854 nondividend.

Does Cousins Properties (CUZ) expect changes to the 2025 taxable classifications?

The company indicated no material change in the taxable classifications is expected, but tax returns have not yet been filed.

Are CUZ ordinary dividends treated as qualified REIT dividends for section 199A?

Yes; the release states 100% of amounts included in ordinary dividends are treated as qualified REIT dividends for section 199A purposes.

Was any portion of CUZ 2025 capital gain distribution subject to unrecaptured section 1250 gain?

0% of the amounts included in capital gain distributions represent unrecaptured section 1250 gain, per the disclosure.

What should CUZ stockholders do about tax reporting for 2025 distributions?

Stockholders are encouraged to consult their tax advisors for U.S. federal, state, local and non-U.S. tax treatment because implications depend on individual facts and tax returns are not yet filed.