Iron Mountain Incorporated Announces Tax Treatment of 2025 Distributions

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Key Terms

form 1099-div regulatory

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.

section 1250 gain financial

Section 1250 gain is the part of profit from selling depreciable real estate (like buildings) that reflects earlier tax deductions for wear-and-tear. Think of it as repaying the tax benefit you received when writing off the property’s aging; that portion is taxed differently than ordinary capital gains, with a special higher rate applying to investors’ after‑tax proceeds. Investors care because it reduces the cash they keep from a sale and can change the effective return on a property investment.

section 897 capital gain financial

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 dividend financial

A section 199A dividend is a type of corporate payout that can qualify individual shareholders for a special U.S. tax break that reduces taxable income by up to 20% for certain pass-through earnings. For investors, it matters because the label affects after-tax returns and how dividends are reported on tax forms—think of it as a coupon that lowers the tax bill on part of the dividend, so identical cash payments can result in different take-home amounts depending on this classification.

reit financial

A real estate investment trust (REIT) is a company that owns, operates, or finances income-producing real estate, like shopping centers, apartments, or office buildings. For investors, REITs offer a way to invest in real estate without having to buy property directly, often providing regular income through dividends. They function like a mutual fund for real estate, making it easier for people to add property investments to their portfolio.

01/23/2026 - 07:15 AM

PORTSMOUTH, N.H.--(BUSINESS WIRE)-- Iron Mountain Incorporated (NYSE: IRM), a global leader in information management services, today announced the tax treatment for all 2025 distributions on its common stock.

		Form 1099 Box 1a	Form 1099 Box 1b	Form 1099 Box 2a	Form 1099 Box 2b	Form 1099 Box 2f	Form 1099 Box 3	Form 1099 Box 5
Payment Date	Total Distribution	Ordinary Taxable Dividend	Qualified Taxable Dividend ⁽¹⁾	Total Capital Gain Distribution	Unrecaptured Sec. 1250 Gain ⁽²⁾	Section 897 Capital Gain ⁽²⁾	Return of Capital	Section 199A Dividend ⁽¹⁾
	($ per share)	($ per share)	($ per share)	($ per share)	($ per share)	($ per share)	($ per share)	($ per share)
Jan 7, 2025	$0.715000	$0.436917	$0.000003	$0.000000	$0.000000	$0.000000	$0.278083	$0.436914
Apr 4, 2025	$0.785000	$0.479692	$0.000003	$0.000000	$0.000000	$0.000000	$0.305308	$0.479689
Jul 3, 2025	$0.785000	$0.479692	$0.000003	$0.000000	$0.000000	$0.000000	$0.305308	$0.479689
Oct 3, 2025	$0.785000	$0.479692	$0.000003	$0.000000	$0.000000	$0.000000	$0.305308	$0.479689
Totals	$3.070000	$1.875993	$0.000012	$0.000000	$0.000000	$0.000000	$1.194007	$1.875981

(1)		Qualified Taxable Dividend and Section 199A Dividend are subsets of, and included in, Ordinary Taxable Dividend.
(2)		Unrecaptured Section 1250 Gain and Section 897 Capital Gain are subsets of, and included in, Total Capital Gain Distribution.

If you held common stock of Iron Mountain in your name at any time during 2025, an IRS Form 1099-DIV will be provided to you by Computershare, Iron Mountain’s transfer agent. If you held shares in “street name” during 2025, the IRS form provided by your bank, brokerage firm or nominee may report only the gross distributions paid to you. Therefore, you may need the information included in this press release to properly complete your federal tax return.

Please note that federal tax laws affect taxpayers differently, and we cannot advise you on how distributions should be reported on your federal income tax return. Please also note that state and local taxation of REIT distributions vary and may not be the same as the federal treatment.

About Iron Mountain

Iron Mountain Incorporated (NYSE: IRM) is trusted by more than 240,000 customers in 61 countries, including approximately 95% of the Fortune 1000, to help unlock value and intelligence from their assets through services that transcend the physical and digital worlds. Our broad range of solutions address their information management, digital transformation, information security, data center and asset lifecycle management needs. Our longstanding commitment to safety, security, sustainability and innovation in support of our customers underpins everything we do.

To learn more about Iron Mountain, please visit www.IronMountain.com.