Federal Realty Investment Trust Releases Tax Status of 2025 Distributions

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Federal Realty Investment Trust (NYSE: FRT) disclosed the 2025 federal income tax treatment of its distributions for common shares and 5.000% Series C preferred depositary shares.

Common shares paid $4.430000 total in 2025 per share: $3.809800 taxable ordinary dividend, $0.620200 capital gains, and $0.605315 reported as Sec. 897 capital gain (Box 2f). Series C depositary shares paid $1.25000 total in 2025: $1.075000 taxable ordinary dividend, $0.175000 capital gains, and $0.17080 Sec. 897 capital gain (Box 2f).

No foreign taxes were incurred. Shareholders were advised to consult personal tax advisors for individualized treatment.

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NORTH BETHESDA, Md., Jan. 23, 2026 /PRNewswire/ -- Federal Realty Investment Trust (NYSE: FRT) released today the Federal income tax treatment for 2025 distributions to holders of its Common Shares of Beneficial Interest (NYSE: FRT) and its 5.000% Series C Cumulative Redeemable Preferred Shares (NYSE: FRT.PRC).

Common Shares (CUSIP # 313745101)

Record Date	Payable Date	Distribution Per Share	Taxable Ordinary Dividend	Qualified Income Dividend (1)	Capital Gains (4)	Unrecap. Sec 1250 (2)	Nontaxable Distributions	Section 199A Dividend (1)	Sec 897 Capital Gain (Box 2f) (3)
01/02/2025	01/15/2025	$1.100000	$0.946000	$0.000000	$0.154000	$0.036960	$0.000000	$0.946000	$0.150304
04/01/2025	04/15/2025	$1.100000	$0.946000	$0.000000	$0.154000	$0.036960	$0.000000	$0.946000	$0.150304
07/01/2025	07/15/2025	$1.100000	$0.946000	$0.000000	$0.154000	$0.036960	$0.000000	$0.946000	$0.150304
10/01/2025	10/15/2025	$1.130000	$0.971800	$0.000000	$0.158200	$0.037968	$0.000000	$0.971800	$0.154403
	2025 Totals	$4.430000	$3.809800	$0.000000	$0.620200	$0.148848	$0.000000	$3.809800	$0.605315

(1)	These amounts are a subset of, and included in, the 2025 Taxable Ordinary Dividend amounts.
(2)	These amounts are a subset of, and included in, the 2025 Capital Gain amounts.
(3)	The amount of the quarterly dividends treated as a Disposition of Investment in United States Real Property, for purposes of Internal Revenue Code (IRC) Section 897, are reflected in Box 2f.  Box 2f is a subset of, and included in, the 2025 Capital Gain amounts.
(4)	Pursuant to Treasury Regulation Section 1.1061-6(c), Federal Realty Investment Trust is disclosing the following information to its shareholders.  "One Year Amounts Disclosure" is 2.4% of the capital gain distributions and "Three Year Amounts Disclosure" is 2.4% of the capital gain distributions.  Capital gain distributions related to Section 1231 gain are 97.6% of the total capital gain distributions.

5.000% Series C Cumulative Redeemable Preferred Shares (CUSIP # 313745200))

Record Date	Payable Date	Distribution Per Share (1)	Taxable Ordinary Dividend	Qualified Income Dividend (2)	Capital Gains (5)	Unrecap. Sec 1250 (3)	Nontaxable Distributions	Section 199A Dividend (2)	Sec 897 Capital Gain (Box 2f) (4)
01/02/2025	01/15/2025	$0.31250	$0.268750	$0.00000	$0.043750	$0.01050	$0.00000	$0.268750	$0.04270
04/01/2025	04/15/2025	$0.31250	$0.268750	$0.00000	$0.043750	$0.01050	$0.00000	$0.268750	$0.04270
07/01/2025	07/15/2025	$0.31250	$0.268750	$0.00000	$0.043750	$0.01050	$0.00000	$0.268750	$0.04270
10/01/2025	10/15/2025	$0.31250	$0.268750	$0.00000	$0.043750	$0.01050	$0.00000	$0.268750	$0.04270
	2025 Totals	$1.25000	$1.075000	$0.00000	$0.175000	$0.04200	$0.00000	$1.075000	$0.17080

(1)	Amount represents dividends per depositary share, each representing 1/1000th of a share.
(2)	These amounts are a subset of, and included in, the 2025 Taxable Ordinary Dividend amounts.
(3)	These amounts are a subset of, and included in, the 2025 Capital Gain amounts.
(4)	The amount of the quarterly dividends treated as a Disposition of Investment in United States Real Property, for purposes of Internal Revenue Code (IRC) Section 897, are reflected in Box 2f.  Box 2f is a subset of, and included in, the 2025 Capital Gain amounts.
(5)	Pursuant to Treasury Regulation Section 1.1061-6(c), Federal Realty Investment Trust is disclosing the following information to its shareholders.  "One Year Amounts Disclosure" is 2.4% of the capital gain distributions and "Three Year Amounts Disclosure" is 2.4% of the capital gain distributions.  Capital gain distributions related to Section 1231 gain are 97.6% of the total capital gain distributions.

The company did not incur any foreign taxes.  Shareholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of Federal Realty distributions.

About Federal Realty

Federal Realty is a recognized leader in the ownership, operation and redevelopment of high-quality retail-based properties located primarily in major coastal markets and select underserved regions with strong economic and demographic fundamentals. Founded in 1962, Federal Realty's mission is to deliver long-term, sustainable growth through investing in communities where retail demand exceeds supply. This includes a portfolio of open-air shopping centers and mixed-use destinations—such as Santana Row, Pike & Rose and Assembly Row—which together reflect the company's ability to create distinctive, high-performing environments that serve as vibrant destinations for their communities. As of September 30, 2025, Federal Realty's 103 properties include approximately 3,600 tenants in 27.9 million commercial square feet, and approximately 3,000 residential units. 

Federal Realty has increased its quarterly dividends to its shareholders for 58 consecutive years, the longest record in the REIT industry. The company is an S&P 500 index member and its shares are traded on the NYSE under the symbol FRT. For additional information about Federal Realty and its properties, visit www.federalrealty.com.

Investor Inquiries: Jill Sawyer Senior Vice President, Investor Relations 301.998.8265 jsawyer@federalrealty.com

Media Inquiries: Brenda Pomar Senior Director, Corporate Communications 301.998.8316 bpomar@federalrealty.com

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SOURCE Federal Realty Investment Trust

FAQ

What was the total 2025 distribution per FRT common share and its taxable components?

FRT common shares paid $4.430000 in 2025: $3.809800 taxable ordinary dividend and $0.620200 capital gains (Sec. 897 capital gain $0.605315).

How much did FRT pay in 2025 per 5.000% Series C depositary share and what portion was taxable?

Series C depositary shares paid $1.25000 in 2025: $1.075000 taxable ordinary dividend and $0.175000 capital gains (Sec. 897 capital gain $0.17080).

Does FRT report any qualified dividends or nontaxable distributions for 2025 (NYSE: FRT)?

The 2025 disclosures show $0.00 qualified income dividends and $0.00 nontaxable distributions for both common and Series C depositary shares.

What is the Box 2f Sec. 897 capital gain amount for FRT common shares in 2025?

Box 2f Sec. 897 capital gain for FRT common shares in 2025 is reported as $0.605315 per share.

Did Federal Realty (FRT) incur any foreign taxes on 2025 distributions?

No; the company reported that it did not incur any foreign taxes on 2025 distributions.

Where should FRT shareholders seek guidance on how the 2025 distribution breakdown affects their taxes?

Shareholders should consult their personal tax advisors to determine how the reported taxable ordinary dividend and capital gain amounts affect their individual tax filings.