Extra Space Storage Inc. Announces Tax Reporting Information for 2025 Distributions

Rhea-AI Summary

Extra Space Storage (NYSE:EXR) announced the tax allocations for its 2025 common-stock dividend distributions (CUSIP 30225T102). Each quarterly distribution was $1.62, totaling $6.48 per share for 2025. Totals to be reported on Form 1099-DIV: Ordinary dividends $5.553315, Qualified dividends $0.516722, capital gain distribution $0.926685, Section 199A amount $5.036593, and Section 897 capital gain $0.926685. Of the capital gain in box 2a, 76.38% is excluded under Treas. Reg. §1.1061-4(b)(7) and 23.62% is a Three Year Amount under Treas. Reg. §1.1061-6(c). The figures are preliminary and may be adjusted when tax filings are completed.

Positive

• Total 2025 distributions of $6.48 per share
• Consistent quarterly payments of $1.62 per share
• Section 199A amount totals $5.036593 per share
• Detailed per-box 1099-DIV breakdown provided for investors

Negative

• Amounts are preliminary and may be corrected on final tax filings
• Majority of distributions classified as ordinary dividend ($5.553315)
• Capital gain distribution $0.926685 has complex exclusion rules (76.38% excluded)

Key Figures

Quarterly dividend: $1.620000 per share Total 2025 distributions: $6.480000 per share Ordinary dividend total: $5.553315 per share +5 more

8 metrics

Quarterly dividend $1.620000 per share Each 2025 quarterly common stock distribution

Total 2025 distributions $6.480000 per share Sum of all 2025 common stock dividends

Ordinary dividend total $5.553315 per share 2025 ordinary dividend (Box 1a) total

Qualified dividend total $0.516722 per share 2025 qualified dividend (Box 1b) total

Capital gain distribution $0.926685 per share 2025 capital gain distribution (Box 2a) total

Unrecaptured Section 1250 gain $0.214897 per share 2025 Box 2b total

Section 199A dividend $5.036593 per share 2025 Box 5 total

Excluded capital gain share 76.38% Portion of Box 2a excluded under Treas. Reg. §1.1061-4(b)(7)

Market Reality Check

Price: $141.52 Vol: Volume 1,188,182 is sligh...

normal vol

$141.52 Last Close

Volume Volume 1,188,182 is slightly below the 20-day average of 1,254,997, suggesting no unusual trading interest. normal

Technical Shares at $143.76 are trading modestly above the 200-day MA of $141.60 and about 11.68% below the 52-week high of $162.77.

Peers on Argus

EXR slipped about 0.08% while key REIT peers like PSA, PLD, REXR, LINE and CUBE ...

EXR slipped about 0.08% while key REIT peers like PSA, PLD, REXR, LINE and CUBE declined between about 0.85% and 3.08%, indicating broader REIT pressure with EXR holding up relatively better.

Historical Context

5 past events · Latest: Jan 05 (Positive)

Pattern 5 events

Date	Event	Sentiment	Move	Catalyst
Jan 05	Management change	Positive	+3.3%	Promotion of Noah Springer to President with expanded operational oversight.
Nov 20	Dividend declaration	Positive	+2.1%	Announcement of fourth quarter 2025 dividend of $1.62 per share.
Oct 29	Earnings results	Negative	-3.5%	Q3 2025 results with EPS decline and loss on assets held for sale.
Sep 24	Earnings schedule	Neutral	+0.0%	Announcement of timing for Q3 2025 earnings release and conference call.
Aug 21	Dividend declaration	Positive	+2.7%	Declaration of third quarter 2025 dividend of $1.62 per share.

Pattern Detected

Recent history shows consistently positive reactions to dividend declarations and management updates, while weaker earnings metrics have corresponded with share price declines.

Recent Company History

Over the last six months, Extra Space Storage has combined regular capital returns with operational and leadership developments. Dividend declarations of $1.62 per share in August 2025 and November 2025 saw positive price reactions, reinforcing the importance of its payout. The Q3 2025 earnings release on October 29, 2025 highlighted mixed fundamentals and coincided with a negative move. A management promotion on January 5, 2026 was received positively. Against this backdrop, the current tax classification update for 2025 distributions serves mainly as informational support for shareholders and tax reporting.

Market Pulse Summary

This announcement outlines how the company’s 2025 common stock distributions totaling $6.48 per shar...

Analysis

This announcement outlines how the company’s 2025 common stock distributions totaling $6.48 per share are allocated among ordinary income, qualified dividends, and various capital gain categories for Form 1099-DIV. It helps shareholders and intermediaries prepare accurate tax reporting. In the context of recent regular dividends and mixed yet stable operating results, investors may focus on how future distributions, earnings quality, and balance sheet trends evolve alongside these tax classifications.

Key Terms

form 1099-div, cusip, ordinary dividend, qualified dividend, +4 more

8 terms

form 1099-div regulatory

"as they will be reported on Form 1099-DIV, are as follows"

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.

cusip financial

"for common shares CUSIP# 30225T102:"

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.

ordinary dividend financial

"Ordinary Dividend Per Share (Box 1a)"

An ordinary dividend is a routine cash payment a company makes to its shareholders out of regular earnings, paid on a predictable schedule rather than as a one‑time special payout. It matters to investors because it provides ongoing income and signals that a company has steady cash flow and management confidence; think of it like a regular paycheck that helps assess how reliable and attractive a stock is for income-focused investors.

qualified dividend financial

"Qualified Dividend Per Share (Box 1b)"

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.

capital gain distribution financial

"Capital Gain Distribution Per Share (Box 2a)"

A capital gain distribution is money a pooled investment (like a mutual fund or ETF) gives to its shareholders when the fund sells stocks or other assets for a profit and passes that profit along. Think of it like a small share of a bakery’s profit being handed to its customers; it increases your taxable income for the year and usually reduces the fund’s per-share value by the same amount, so investors should consider tax timing and whether to take the payout as cash or reinvest it.

unrecaptured section 1250 gain regulatory

"Unrecaptured Section 1250 Gain Per Share (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 Per Share (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 gain regulatory

"Section 897 Capital Gain Per Share (Box 2f)"

A Section 897 capital gain is the profit a non-U.S. person realizes when selling an interest in U.S. real estate that U.S. tax law treats like U.S.-source income. Think of it as a home sale for a foreign seller: the U.S. requires tax be collected on the gain and may require the buyer to withhold part of the sale price, so investors need to plan for potential tax bills, withholding cash needs, and impacts on net proceeds and deal value.

AI-generated analysis. Not financial advice.

SALT LAKE CITY, Jan. 22, 2026 /PRNewswire/ -- Extra Space Storage Inc. (NYSE:EXR) (the "Company") announced today the tax allocations of the Company's 2025 dividend distributions on its common stock. The allocations, as they will be reported on Form 1099-DIV, are as follows for common shares CUSIP# 30225T102:

Ex-Dividend Date	Record Date	Payable Date	Total Distribution Per Share	Ordinary Dividend Per Share (Box 1a)	Qualified Dividend Per Share (Box 1b)	Capital Gain Distribution Per Share (Box 2a)1	Unrecaptured Section 1250 Gain Per Share (Box 2b)	Section 199A Dividend Per Share (Box 5)	Section 897 Capital Gain Per Share (Box 2f)
03/14/2025	03/14/2025	03/31/2025	$1.620000	$1.388329	$0.129181	$0.231671	$0.053724	$1.259148	$0.231671
06/16/2025	06/16/2025	06/30/2025	$1.620000	$1.388329	$0.129181	$0.231671	$0.053724	$1.259148	$0.231671
09/15/2025	09/15/2025	09/30/2025	$1.620000	$1.388329	$0.129181	$0.231671	$0.053724	$1.259148	$0.231671
12/15/2025	12/15/2025	12/31/2025	$1.620000	$1.388329	$0.129181	$0.231671	$0.053724	$1.259148	$0.231671
		Totals	$6.480000	$5.553315	$0.516722	$0.926685	$0.214897	$5.036593	$0.926685

1.	Of the Total Capital Gain Distribution in box 2a, 76.38% is excluded under Treas. Reg. §1.1061-4(b)(7). The remaining 23.62% is a Three Year Amount under Treas. Reg. §1.1061-6(c).

This release is based on the preliminary results of work on the Company's tax filings and may be subject to correction or adjustment when the filings are completed. The Company is releasing information at this time to aid those required to distribute Forms 1099 on the Company's distributions. No material change in the classification is expected.

Stockholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of Company distributions.

About Extra Space Storage Inc.
Extra Space Storage Inc., headquartered in Salt Lake City, Utah, is a self-administered and self-managed REIT and a member of the S&P 500. As of September 30, 2025, the Company owned and/or operated 4,238 self-storage stores in 43 states and Washington, D.C. The Company's stores comprise approximately 2.9 million units and approximately 326.9 million square feet of rentable space operating under the Extra Space brand. The Company offers customers a wide selection of conveniently located and secure storage units across the country, including boat storage, RV storage and business storage. It is the largest operator of self-storage properties in the United States.

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SOURCE Extra Space Storage Inc.

FAQ

What is Extra Space Storage's (EXR) total dividend per share for 2025?

Extra Space Storage paid $1.62 each quarter, totaling $6.48 per share for 2025.

How will EXR report dividends on Form 1099-DIV for 2025?

Form 1099-DIV totals: Ordinary $5.553315, Qualified $0.516722, Capital gain $0.926685.

What is the Section 199A amount per EXR share for 2025?

The Section 199A dividend amount reported for 2025 is $5.036593 per share.

Are EXR's 2025 tax allocations final or subject to change?

The allocations are preliminary and may be corrected or adjusted when tax filings are completed.

What portion of EXR's 2025 capital gain distribution is excluded under Treas. Reg. §1.1061-4(b)(7)?

Of the box 2a capital gain, 76.38% is excluded under Treas. Reg. §1.1061-4(b)(7); 23.62% is a Three Year Amount.