Gaming and Leisure Properties Inc. Announces 2025 Distribution Tax Treatment

Gaming and Leisure Properties (NASDAQ: GLPI) disclosed the federal tax allocation of its 2025 aggregate distributions of $3.10 per share.

Rhea-AI Summary

Gaming and Leisure Properties (NASDAQ: GLPI) disclosed the federal tax allocation of its 2025 aggregate distributions of $3.10 per share. The company reported total ordinary dividends of $3.001003 per share, a total capital gain distribution of $0.001832 per share, and $0.097165 per share classified as nondividend distributions (return of capital). The company noted its 2025 federal tax return has not been filed, and the allocations were prepared using the best available information as of this release date. Shareholders are advised to consult tax advisors because state and local treatment may differ.

Positive

• Total distributions of $3.10 per share for 2025
• Total ordinary dividends of $3.001003 per share
• Section 199A dividends reported at $3.001003 per share

Negative

• Nondividend distributions (return of capital) of $0.097165 per share
• Allocations are preliminary because the 2025 federal tax return is not filed

Argus Jan 22 session

+0.09% close to close Open Argus

Details

News Market Reaction – GLPI

On Jan 22, the first trading day after this news, GLPI closed 0.09% above the previous close.

Data tracked by StockTitan Argus for the Jan 22 session.

Key Figures

2025 total distribution: $3.10 per share Q1 2025 distribution: $0.760000 per share Q2 2025 distribution: $0.780000 per share +5 more

2025 total distribution

$3.10 per share

Aggregate 2025 distributions per common share

Q1 2025 distribution

$0.760000 per share

Record date 03/14/2025; payable 03/28/2025

Q2 2025 distribution

$0.780000 per share

Record date 06/13/2025; payable 06/27/2025

Q3 2025 distribution

$0.780000 per share

Record date 09/12/2025; payable 09/26/2025

Q4 2025 distribution

$0.780000 per share

Record date 12/05/2025; payable 12/19/2025

2025 ordinary dividends total

$3.001003 per share

Total ordinary dividends (Box 1a) for 2025

2025 capital gain distribution

$0.001832 per share

Total capital gain distribution (Box 2a) for 2025

2025 nondividend distributions

$0.097165 per share

Total nondividend distributions (return of capital, Box 3)

Historical Context

5 past events · Latest: Jan 12

5 events

1. Jan 12

   Earnings call schedule

   24h Move

   +1.0%

   Announced Q4 2025 earnings release date and related conference call details.

2. Dec 08

   Board appointment

   24h Move

   -0.1%

   Named Michael Borofsky as independent director, expanding board to eight members.

3. Dec 05

   Financing updates

   24h Move

   -2.1%

   Outlined progress on multiple development financings and capital commitments with tenants.

4. Nov 24

   Dividend declaration

   24h Move

   -0.1%

   Declared Q4 2025 cash dividend of $0.78 per share and related key dates.

5. Nov 10

   Tenant earnings

   24h Move

   +0.4%

   Bally’s Q3 2025 results and transactions referenced funding from GLPI for Chicago resort.

24h Move is the share-price change in the day after each event; other market factors may also have contributed.

Key Terms

cusip, unrecaptured 1250 gain, section 897 capital gain, section 199a dividends, +2 more

6 terms

cusip financial

"common stock (CUSIP: 36467J108). Gaming and Leisure Properties’ tax"

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.

View in glossary

unrecaptured 1250 gain financial

"Unrecaptured 1250 Gain (2) | Section 897 Capital Gain | Nondividend"

Unrecaptured 1250 gain is the portion of profit from selling depreciable real estate that is taxed at a special higher rate because the seller previously claimed depreciation deductions. Think of it as part of the sale proceeds that the tax code says must be taxed more like ordinary income than as the lower long-term capital gain — reducing the seller’s after-tax return. Investors watch it because it changes the true net profit and affects tax planning and valuation of property investments.

section 897 capital gain regulatory

"Unrecaptured 1250 Gain (2) | Section 897 Capital Gain | Nondividend"

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.

section 199a dividends regulatory

"Nondividend Distributions (3) | Section 199A Dividends (4)"

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.

return of capital financial

"Amounts in Box 3 are also known as Return of Capital"

Return of capital is when an investor receives money from their investment that is not considered profit or earnings but rather a portion of the original amount they invested. It’s similar to getting back part of your initial savings rather than gains from it. This matters because it can affect how much money an investor still has in the investment and may have tax implications.

real estate investment trust financial

"state and local taxation of real estate investment trust distributions varies"

A real estate investment trust (REIT) is a company that owns and manages income-producing properties—like apartment buildings, shopping centers, offices, or warehouses—and is required to pass most of its rental income to shareholders as dividends. Think of it as a shared property owner: instead of buying a whole building, investors buy a slice of a portfolio that pays regular income and can offer exposure to property values and rental markets without direct management. REITs matter to investors for predictable income, diversification, and liquidity compared with owning physical real estate.

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WYOMISSING, Pa., Jan. 21, 2026 (GLOBE NEWSWIRE) -- Gaming and Leisure Properties, Inc. (NASDAQ: GLPI) (the “Company”) announced the income tax allocation for federal income tax purposes of its aggregate distributions in 2025 of $3.10 per share of common stock (CUSIP: 36467J108).

Gaming and Leisure Properties’ tax return for the year ended December 31, 2025, has not been filed. As a result, the income tax allocation for the distributions noted below have been calculated using the best available information as of the date of this press release.

					Box 1a		Box 1b		Box 2a		Box 2b		Box 2f		Box 3		Box 5
Record Date	Payable Date		Total Distribution Per Share		Total Ordinary Dividends		Qualified Dividends (1)		Total Capital Gain Distribution		Unrecaptured 1250 Gain (2)		Section 897 Capital Gain		Nondividend Distributions (3)		Section 199A Dividends (4)
03/14/2025	03/28/2025		$0.760000		$0.735730		$0.000000		$0.000449		$0.000000		$0.000000		$0.023821		$0.735730
06/13/2025	06/27/2025		$0.780000		$0.755091		$0.000000		$0.000461		$0.000000		$0.000000		$0.024448		$0.755091
09/12/2025	09/26/2025		$0.780000		$0.755091		$0.000000		$0.000461		$0.000000		$0.000000		$0.024448		$0.755091
12/05/2025	12/19/2025		$0.780000		$0.755091		$0.000000		$0.000461		$0.000000		$0.000000		$0.024448		$0.755091
	Totals		$3.100000		$3.001003		$0.000000		$0.001832		$0.000000		$0.000000		$0.097165		$3.001003
	(1	)	Amounts in Box 1b are included in Box 1a
	(2	)	Amounts in Box 2b are included in Box 2a
	(3	)	Amounts in Box 3 are also known as Return of Capital
	(4	)	Amounts in Box 5 are included in Box 1a

Please note that federal tax laws affect taxpayers differently, and the information in this release is not intended as advice to shareholders on how distributions should be reported on their tax returns. Also, note that state and local taxation of real estate investment trust distributions varies and may not be the same as the taxation under the federal rules. Shareholders are encouraged to consult with their own tax advisors as to their specific federal, state, and local income tax treatment of the Company’s distributions.

About Gaming and Leisure Properties
GLPI is engaged in the business of acquiring, financing, and owning real estate property to be leased to gaming operators in triple-net lease arrangements, pursuant to which the tenant is responsible for all facility maintenance, insurance required in connection with the leased properties and the business conducted on the leased properties, taxes levied on or with respect to the leased properties and all utilities and other services necessary or appropriate for the leased properties and the business conducted on the leased properties.

Contact:
Gaming and Leisure Properties, Inc.
Carlo Santarelli, SVP - Corporate Strategy & Investor Relations
610/401-2900
investorinquiries@glpropinc.com

Investor Relations
Joseph Jaffoni
212/835-8500
glpi@jcir.com

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What did GLPI report as its total 2025 distribution per share?

GLPI reported aggregate distributions of $3.10 per share for 2025.

How much of GLPI's 2025 distributions are ordinary dividends (GLPI)?

Total ordinary dividends for 2025 are $3.001003 per share.

What portion of GLPI's 2025 distributions is return of capital (nondividend)?

Nondividend distributions (return of capital) total $0.097165 per share for 2025.

Does GLPI's 2025 tax allocation include capital gain distributions?

Yes; total capital gain distribution is $0.001832 per share for 2025.

Are GLPI's 2025 tax allocations final and reported on a filed tax return?

No; the company said the 2025 federal tax return has not been filed and allocations use the best available information.

Which GLPI record and payable dates correspond to the 2025 distributions?

Record/payable date pairs listed include 03/14/2025–03/28/2025, 06/13/2025–06/27/2025, 09/12/2025–09/26/2025, and 12/05/2025–12/19/2025.