Empire State Realty Trust Announces 2025 Tax Treatment of Its Distributions

Key Terms

cusip financial

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.

form 1099-div regulatory

Form 1099-DIV is a U.S. tax document brokers, mutual funds and other financial institutions send to investors showing dividends and other distributions paid during the year. Investors use it like an annual receipt to report taxable income — including regular dividends, dividends that may qualify for lower tax rates, and capital gains distributions — so it directly affects tax liability and helps reconcile brokerage records with a tax return.

ordinary dividends financial

Ordinary dividends are regular cash payments a company makes to its shareholders from ongoing profits or retained earnings, paid per share on a scheduled basis rather than as a one‑time special payout. For investors they matter because they provide steady income, signal the company’s ability to generate cash, and affect total return and tax obligations — dividend amounts and consistency are often used to judge a stock’s income reliability.

qualified dividend financial

A qualified dividend is a dividend that meets specific tax rules so it is taxed at a lower capital-gains rate instead of the higher ordinary income rate. For investors this matters because it increases the after-tax return on dividend-paying stocks, similar to getting a sale price on an item when you meet the store’s conditions; knowing whether a dividend is qualified helps compare net income from different investments.

nondividend distributions financial

Nondividend distributions are cash or property payments to shareholders that are not paid from a company’s reported profits and therefore are not treated as regular taxable dividends. They matter to investors because these payments effectively return part of your original investment (reducing the amount you paid for the shares), are typically tax‑free until that original amount is recovered and then taxed as a capital gain, and they also reveal how the company is using its cash, which can affect future income and share value.

section 199a dividends financial

Section 199A dividends are certain dividend payments from real estate investment trusts (REITs) and publicly traded partnerships that qualify for a special U.S. tax deduction allowing up to a 20% reduction of the income they create. For investors, that means these payouts are taxed differently than regular dividend income—they don’t get the lower capital gains rate but can lower taxable income through the deduction, similar to getting a partial tax rebate on that income.

NEW YORK--(BUSINESS WIRE)-- Empire State Realty Trust, Inc. (NYSE: ESRT) (the “Company”), today announced the 2025 tax treatment of its Class A common stock distributions, as described below. The following table summarizes, for income tax purposes, the nature of the cash distributions paid by the Company to its stockholders during the year ended December 31, 2025, and the appropriate Form 1099-DIV box number. Stockholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of the Company’s distributions.

CUSIP: 292104106
Record Date		Payment Date		Total Distribution per Share		Total Distribution Allocable to 2025		Box 1a Ordinary Dividends		Box 1b Qualified Dividend (Included in Box 1a)		Box 3 Nondividend Distributions		Box 5 Section 199A Dividends (Included in Box 1a)
3/14/2025		3/31/2025		$0.035		$0.035		$0.029		$0.000		$0.006		$0.029
6/13/2025		6/30/2025		$0.035		$0.035		$0.029		$0.000		$0.006		$0.029
9/15/2025		9/30/2025		$0.035		$0.035		$0.029		$0.000		$0.006		$0.029
12/15/2025		12/31/2025		$0.035		$0.035		$0.029		$0.000		$0.006		$0.029
		Total		$0.140		$0.140		$0.117		$0.000		$0.023		$0.117

About Empire State Realty Trust

Empire State Realty Trust, Inc. (NYSE: ESRT) is a NYC-focused REIT that owns and operates a portfolio of well-leased, top of tier, modernized, amenitized, and well-located office, retail, and multifamily assets. ESRT’s flagship Empire State Building, the “World's Most Famous Building,” features its iconic Observatory, ranked the #1 Top Attraction in New York City for the fourth consecutive year in Tripadvisor’s 2025 Travelers’ Choice Awards: Best of the Best Things to Do. The Company is a recognized leader in energy efficiency and indoor environmental quality. As of September 30, 2025, ESRT’s portfolio is comprised of approximately 7.8 million rentable square feet of office space, 0.8 million rentable square feet of retail space and 743 residential units. More information about Empire State Realty Trust can be found at esrtreit.com and by following ESRT on Facebook, Instagram, TikTok, X, and LinkedIn.

Source: Empire State Realty Trust, Inc.
Category: Financial

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Source: Empire State Realty Trust, Inc.