ELS Announces Tax Treatment of 2020 Distributions

Equity LifeStyle Properties, Inc. (NYSE: ELS) (referred to herein as “we,” “us” and “our”) today announced the tax treatment of our 2020 common stock distributions. The following table summarizes the income tax treatment of our 2020 distributions.

Common Stock (CUSIP No. 29472R108)

Record Date		Payable Date		Distribution Per Share		Total Distribution Allocable to 2020		Ordinary Taxable Dividend		Long Term Capital Gain Dividend		Nondividend Distribution		Qualified REIT Dividend for IRC §199A
12/27/19		01/10/20		$0.306250		$0.015462		$0.014706		$0.000076		$0.000680		$0.014706
03/27/20		04/10/20		$0.342500		$0.342500		$0.325757		$0.001687		$0.015056		$0.325757
06/26/20		07/10/20		$0.342500		$0.342500		$0.325757		$0.001687		$0.015056		$0.325757
09/25/20		10/09/20		$0.342500		$0.342500		$0.325757		$0.001687		$0.015056		$0.325757
12/24/20		01/08/21		$0.342500		$0.254699		$0.242249		$0.001254		$0.011196		$0.242249
TOTALS				$1.676250		$1.297661		$1.234226		$0.006391		$0.057044		$1.234226

The common stock distribution with a record date of December 27, 2019, paid on January 10, 2020, is a split-year distribution with $0.015462 considered a distribution made in 2020 for federal income tax purposes. The common stock distribution with a record date of December 24, 2020, paid on January 8, 2021, is a split-year distribution with $0.254699 considered a distribution made in 2020 and $0.087801 allocable to 2021 for federal income tax purposes.

Stockholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from us.

As of October 19, 2020, we owned or had an interest in 415 quality properties in 33 states and British Columbia consisting of 157,690 sites. We are a self-administered, self-managed real estate investment trust (REIT) with headquarters in Chicago.

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