Franklin Street Properties Corp. Announces Tax Composition of 2025 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.

section 1250 regulatory

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 199a regulatory

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.

WAKEFIELD, Mass.--(BUSINESS WIRE)-- Franklin Street Properties Corp. (“FSP”) (NYSE American: FSP) announced today the tax composition of its 2025 distributions. Shareholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of FSP distributions.

Ticker Symbol: FSP
Common Stock (CUSIP # 35471R106)												2025
				2025		2025		2025 Total				Unrecap.
		Total		Taxable		Taxable		Capital		2025		Section
Record	Payable	Distribution		Ordinary		Qualified		Gain		Return of		1250		Section 199A
Date	Date	per Share		Dividend		Dividend		Distribution		Capital		Gain		Distribution
1/24/25	2/13/25	$	0.01	$	-	$	-	$	-	$	0.010000	$	-	$	-
4/17/25	5/8/25	$	0.01	$	-	$	-	$	-	$	0.010000	$	-	$	-
7/25/25	8/14/25	$	0.01	$	-	$	-	$	-	$	0.010000	$	-	$	-
10/17/25	11/6/25	$	0.01	$	-	$	-	$	-	$	0.010000	$	-	$	-
Totals		$	0.04	$	-	$	-	$	-	$	0.040000	$	-	$	-

This press release, along with other news about FSP, is available on the Internet at www.fspreit.com. We routinely post information that may be important to investors in the Investor Relations section of our website. We encourage investors to consult that section of our website regularly for important information about us and, if they are interested in automatically receiving news and information as soon as it is posted, to sign up for E-mail Alerts.

About Franklin Street Properties Corp.

Franklin Street Properties Corp., based in Wakefield, Massachusetts, is focused on infill and central business district (CBD) office properties in the U.S. Sunbelt and Mountain West, as well as select opportunistic markets. FSP seeks value-oriented investments with an eye towards long-term growth and appreciation, as well as current income. FSP is a Maryland corporation that operates in a manner intended to qualify as a real estate investment trust (REIT) for federal income tax purposes. To learn more about FSP please visit our website at www.fspreit.com.

View source version on businesswire.com: https://www.businesswire.com/news/home/20260115453847/en/

For Franklin Street Properties Corp.

Georgia Touma, 877-686-9496

Source: Franklin Street Properties Corp.