Gaming and Leisure Properties Inc. Announces 2025 Distribution Tax Treatment
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
News Market Reaction
On the day this news was published, GLPI gained 0.09%, reflecting a mild positive market reaction.
Data tracked by StockTitan Argus on the day of publication.
Key Figures
Market Reality Check
Peers on Argus
GLPI was down 0.69% with mixed peer action: LAMR -0.35%, SBAC -4.24%, IRM -2.5%, CCI -4.15%, while WY gained 0.56%, pointing to stock-specific trading rather than a unified sector move.
Historical Context
| Date | Event | Sentiment | Move | Catalyst |
|---|---|---|---|---|
| Jan 12 | Earnings call schedule | Neutral | +1.0% | Announced Q4 2025 earnings release date and related conference call details. |
| Dec 08 | Board appointment | Neutral | -0.1% | Named Michael Borofsky as independent director, expanding board to eight members. |
| Dec 05 | Financing updates | Neutral | -2.1% | Outlined progress on multiple development financings and capital commitments with tenants. |
| Nov 24 | Dividend declaration | Neutral | -0.1% | Declared Q4 2025 cash dividend of $0.78 per share and related key dates. |
| Nov 10 | Tenant earnings | Neutral | +0.4% | Bally’s Q3 2025 results and transactions referenced funding from GLPI for Chicago resort. |
Recent disclosures for GLPI highlight steady REIT operations and capital deployment. On Nov 10, 2025, a 10-Q showed higher Q3 2025 income from real estate and net income, with reduced long-term debt and substantial development commitments. A $0.78 Q4 2025 dividend was declared on Nov 24, 2025. Subsequent updates on Dec 5, 2025 detailed financing and development activities. The latest January 2026 item set the Q4 2025 earnings release schedule, while today’s release addresses $3.10 per-share 2025 distribution tax treatment.
Market Pulse Summary
This announcement clarified how GLPI’s $3.10 per-share 2025 distributions are allocated among ordinary income, capital gains, and return of capital for federal tax purposes. The company noted that final amounts depend on its 2025 tax return and that treatment can differ at the state and local levels. In context of prior steady dividends and solid reported Q3 2025 results, investors may focus on future earnings releases and any changes in distribution policy.
Key Terms
cusip financial
unrecaptured 1250 gain financial
section 897 capital gain regulatory
section 199a dividends regulatory
return of capital financial
real estate investment trust financial
AI-generated analysis. Not financial advice.
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
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 | |||||||||||||||||
| 06/13/2025 | 06/27/2025 | |||||||||||||||||
| 09/12/2025 | 09/26/2025 | |||||||||||||||||
| 12/05/2025 | 12/19/2025 | |||||||||||||||||
| 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
What did GLPI report as its total 2025 distribution per share?
How much of GLPI's 2025 distributions are ordinary dividends (GLPI)?
What portion of GLPI's 2025 distributions is return of capital (nondividend)?
Does GLPI's 2025 tax allocation include capital gain distributions?
Are GLPI's 2025 tax allocations final and reported on a filed tax return?
Which GLPI record and payable dates correspond to the 2025 distributions?
