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.
EIN (Employer Identification Number) is a unique nine-digit identifier the U.S. tax authority assigns to a business, similar to a social security number for a company. Investors use it to verify a firm’s legal identity in filings, tax records and regulatory documents; it helps confirm that disclosures, tax payments and ownership filings belong to the correct legal entity, much like checking a vehicle identification number before buying a car.
section 1250regulatory
Section 1250 is a U.S. tax rule that governs how profit from selling depreciable real estate (like buildings) is taxed when prior tax deductions for wear-and-tear have reduced the property’s tax basis. For investors, it matters because part of the sale gain tied to those earlier depreciation deductions can be taxed at higher ordinary-income-related rates (capped at 25%) rather than the lower long-term capital gains rate, increasing the tax bill—think of it as paying back some of the benefit you previously received for “wearing down” the asset.
section 199aregulatory
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.
form 1099-divregulatory
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.
form 8937regulatory
Form 8937 is a U.S. Internal Revenue Service disclosure companies file to explain how a corporate action—like a merger, spin-off, or stock split—changes the tax cost (tax basis) of an investor’s shares. It matters because that tax cost determines how much profit or loss you report when you sell, so the form is like an instruction sheet showing how to split or adjust the original purchase price for tax reporting.
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DENVER--(BUSINESS WIRE)--
Farmland Partners Inc. (NYSE: FPI) (the “Company” or “FPI”) today announced the tax treatment of our 2025 common stock distributions, as summarized in the following table.
Farmland Partners Inc.
CUSIP: 31154R109
EIN: 46-3769850
Farmland Partners Inc. 2025 Dividend Treatment
Common Stock
Dividends
Capital Gains
Declaration Date
Payment Date
Record Date
Distribution Per Share
Distribution Per Share Allocable to 2025
Taxable Ordinary (Box 1a)
Qualified (Box 1b) (1)
Total (Box 2a)
Unrecaputured Section 1250 (Box 2b)
Return of Capital (Box 3) (2)
Section 199A (Box 5) (1)
10/29/2024
1/15/2025
1/2/2025
$
0.060000
$
0.060000
$
0.060000
$
-
$
-
$
-
$
-
$
0.060000
2/18/2025
4/15/2025
4/1/2025
$
0.060000
$
0.060000
$
0.060000
$
-
$
-
$
0.060000
5/6/2025
7/15/2025
7/1/2025
$
0.060000
$
0.060000
$
0.060000
$
-
$
-
$
-
$
-
$
0.060000
7/22/2025
10/15/2025
10/1/2025
$
0.060000
$
0.060000
$
0.060000
$
-
$
-
$
-
$
-
$
0.060000
$
0.240000
$
0.240000
$
0.240000
$
-
$
-
$
-
$
-
$
0.240000
Footnotes:
(1) Qualified dividends and Section 199A dividends are a subset of, and included in, the taxable ordinary dividend amount.
(2) Return of capital represents a return of stockholder investment.
The special distribution of $0.20 per share declared December 15, 2025 for shareholders of record as of December 23, 2025, and paid on or around January 7, 2026, is considered in its entirety to be a distribution made in 2026 for federal income tax purposes1. The special distribution of $1.15 per share declared December 13, 2024 for shareholders of record as of December 18, 2024, and paid on or around January 8, 2025, was considered in its entirety to be a distribution made in 2024 for federal income tax purposes2.
In 2025, there was no “Box 3 Nondividend Distribution” on form 1099-DIV, and therefore no requirement to file Form 8937.
Stockholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from us.
About Farmland Partners Inc.
Farmland Partners Inc. is an internally managed real estate company that owns and seeks to acquire high-quality North American farmland and makes loans to landowners with whom we have established relationships and third-party farmers (both tenant and non-tenant) secured by both farmland and non-farmland real estate. As of December 31, 2025, the Company owned 71,600 acres in 11 states, including Arkansas, California, Colorado, Illinois, Indiana, Louisiana, Missouri, Nebraska, South Carolina, Texas, and West Virginia. In addition, the Company owns land and buildings for four agriculture equipment dealerships in Ohio leased to Ag Pro under the John Deere brand. The Company elected to be taxed as a REIT for U.S. federal income tax purposes, commencing with the taxable year ended December 31, 2014. Additional information: www.farmlandpartners.com or (720) 452-3100.
1 The REIT declared a dividend in December 2025, payable to shareholders of record as of December 23, 2025. In accordance with IRC §857(b)(9) the dividend is deemed paid entirely in 2026 should be reported as a 2026 distribution.
2 Additional information on this distribution can be found on the Tax Treatment of 2024 Distributions press release issued on 1/31/25.
