MAA Announces Taxable Composition of 2025 Distributions

Rhea-AI Summary

Mid-America Apartment Communities (NYSE: MAA) announced the taxable composition of its 2025 distributions. The company said none of the 2025 distributions are expected to be a return of capital and no foreign taxes were incurred. The composition applies to all dividend distributions during 2025 and shows each quarterly common-share distribution of $1.5150 and each quarterly 8.5% series I preferred distribution of $1.0625. For each payment the table lists 99.3974% ordinary taxable distribution and 0.6026% long-term capital gain. The company noted figures are preliminary and may be adjusted when tax filings are completed.

News Market Reaction

+0.71%

1 alert

+0.71% News Effect

On the day this news was published, MAA gained 0.71%, reflecting a mild positive market reaction.

Data tracked by StockTitan Argus on the day of publication.

Key Figures

Common dividend per quarter 2025: $1.5150 per share Preferred dividend per quarter 2025: $1.0625 per share Ordinary taxable portion: 99.3974% +5 more

8 metrics

Common dividend per quarter 2025 $1.5150 per share Cash distribution per common share on each 2025 record date listed

Preferred dividend per quarter 2025 $1.0625 per share Cash distribution per 8.5% Series I preferred share on each 2025 record date

Ordinary taxable portion 99.3974% Portion of each 2025 distribution classified as ordinary taxable income

Long-term capital gain portion 0.6026% Portion of each 2025 distribution classified as long-term capital gain

Unrecaptured Sec. 1250 gain 0.0000% Portion of each 2025 distribution classified as unrecaptured Section 1250 gain

Section 199A portion 99.3974% Portion of each 2025 distribution eligible as Section 199A dividend

Section 897 capital gain portion 0.6026% Portion of each 2025 distribution treated as Section 897 capital gain

Return of capital portion 0% Company does not expect any 2025 distributions to be return of capital

Market Reality Check

Price: $134.73 Vol: Volume 1,149,118 vs 20-da...

normal vol

$134.73 Last Close

Volume Volume 1,149,118 vs 20-day average 1,043,372 (1.1x typical activity). normal

Technical Price $134.42 trading below 200-day MA at $143.92.

Peers on Argus

MAA gained 1.22% while key residential REIT peers were mixed: ESS up 0.74%, INVH...

MAA gained 1.22% while key residential REIT peers were mixed: ESS up 0.74%, INVH down 0.37%, SUI down 2.97%, AMH down 0.96%, UDR down 1.51%, suggesting a stock-specific move.

Historical Context

5 past events · Latest: Jan 14 (Neutral)

Pattern 5 events

Date	Event	Sentiment	Move	Catalyst
Jan 14	Earnings call timing	Neutral	-0.6%	Announced Q4 and full-year 2025 results release and conference call schedule.
Dec 17	Dividend increase	Positive	-0.6%	Raised quarterly common dividend to $1.53 and annualized dividend to $6.12.
Dec 01	Preferred dividend	Neutral	-0.1%	Declared regular $1.0625 quarterly dividend on 8.50% Series I preferred stock.
Nov 25	Board appointment	Neutral	+1.3%	Rexford Industrial appointed a director who also serves on MAA’s board.
Nov 03	Debt offering	Neutral	+1.2%	Priced $400M of 4.650% senior unsecured notes due Jan 15, 2033.

Pattern Detected

Recent positive/dividend-related headlines (e.g., dividend increase) were followed by small negative next-day moves, indicating occasional divergence between supportive income news and short-term price reaction.

Recent Company History

Over the last few months, MAA news has centered on capital structure, dividends, and communications. A $400,000,000 senior unsecured notes offering in November 2025 targeted debt repayment and growth uses. Regular and increased dividends on both common and 8.50% Series I preferred stock highlighted its income profile, while an earnings date announcement set expectations for February 4–5, 2026. Today’s detailed 2025 distribution tax composition aligns with that income-focused narrative by clarifying how shareholders should treat prior cash distributions for tax purposes.

Market Pulse Summary

This announcement clarified the taxable composition of MAA’s 2025 common and preferred distributions...

Analysis

This announcement clarified the taxable composition of MAA’s 2025 common and preferred distributions, stating that no portion was treated as return of capital and providing precise percentages for ordinary income and capital gains. It is based on preliminary tax work and intended to support accurate Form 1099 reporting. In context of recent dividend declarations and the upcoming earnings release, investors may focus on how consistent payout levels and transparent tax treatment fit within MAA’s broader income profile and capital decisions.

Key Terms

cusip, unrecaptured sec. 1250 gain, section 199a, section 897 capital gain, +1 more

5 terms

cusip financial

"Common Stock (MAA) (CUSIP 59522J103)"

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.

unrecaptured sec. 1250 gain financial

"Unrecaptured Sec. 1250 Gain | Section 199A | Section 897 Capital Gain"

Unrecaptured Sec. 1250 gain is the portion of profit from selling depreciable real estate that represents previously claimed depreciation and is taxed at a special, higher capital-gains rate than other gains. Think of it like money you got back earlier as tax relief that the tax code now partially recaptures when you sell; it matters to investors because it increases the tax bill on a sale and reduces the after-tax return from property investments.

section 199a financial

"Unrecaptured Sec. 1250 Gain | Section 199A | Section 897 Capital Gain"

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.

section 897 capital gain financial

"Section 199A | Section 897 Capital Gain"

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.

form 1099 regulatory

"aid those required to distribute Forms 1099 on the company's dividends."

Form 1099 is a set of U.S. tax forms used by financial institutions and payers to report income paid to an individual or entity that isn’t a regular paycheck, such as dividends, interest, bond or stock sale proceeds, and certain miscellaneous payments. For investors it acts like a formal receipt summarizing taxable events for the year, so it matters for calculating tax liability, verifying broker statements, and keeping accurate records of after‑tax returns.

AI-generated analysis. Not financial advice.

GERMANTOWN, Tenn., Jan. 20, 2026 /PRNewswire/ -- Mid-America Apartment Communities, Inc. or MAA (NYSE: MAA) today announced the taxable composition of the 2025 distributions paid to shareholders.  The company does not expect any portion of the 2025 distributions paid to shareholders to represent a return of capital. The company did not incur any foreign taxes. The composition presented is applicable to all dividend distributions during 2025. The classifications for 2025 are as follows:

Common Stock (MAA) (CUSIP 59522J103)
Record Date	Pay Date	Cash Distributions Per Share	Ordinary Taxable Distribution	Long Term Capital Gain	Unrecaptured Sec. 1250 Gain	Section 199A	Section 897 Capital Gain
1/15/2025	1/31/2025	$1.5150	99.3974 %	0.6026 %	0.0000 %	99.3974 %	0.6026 %
4/15/2025	4/30/2025	$1.5150	99.3974 %	0.6026 %	0.0000 %	99.3974 %	0.6026 %
7/15/2025	7/31/2025	$1.5150	99.3974 %	0.6026 %	0.0000 %	99.3974 %	0.6026 %
10/15/2025	10/31/2025	$1.5150	99.3974 %	0.6026 %	0.0000 %	99.3974 %	0.6026 %

 

8.5% Series I Cumulative Redeemable Preferred Stock (MAA/PI) (CUSIP 59522J889)
Record Date	Pay Date	Cash Distributions Per Share	Ordinary Taxable Distribution	Long Term Capital Gain	Unrecaptured Sec. 1250 Gain	Section 199A	Section 897 Capital Gain
3/14/2025	03/31/2025	$1.0625	99.3974 %	0.6026 %	0.0000 %	99.3974 %	0.6026 %
6/13/2025	06/30/2025	$1.0625	99.3974 %	0.6026 %	0.0000 %	99.3974 %	0.6026 %
09/15/2025	09/30/2025	$1.0625	99.3974 %	0.6026 %	0.0000 %	99.3974 %	0.6026 %
12/15/2025	12/31/2025	$1.0625	99.3974 %	0.6026 %	0.0000 %	99.3974 %	0.6026 %

This release is based on the preliminary work the company has performed on its tax filings and is subject to correction or adjustment based on the completion of those filings.  Shareholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of these MAA distributions.  The company is releasing information at this time to aid those required to distribute Forms 1099 on the company's dividends.  No material change in the taxable composition is expected.

About MAA

MAA, an S&P 500 company, is a self-administered real estate investment trust (REIT) focused on delivering strong, full-cycle investment performance for shareholders through the ownership, management, acquisition, development and redevelopment of apartment communities primarily in the Southeast, Southwest and Mid-Atlantic regions of the United States.  For further details, please refer to www.maac.com or contact Investor Relations at investor.relations@maac.com.

Certain matters in this press release may constitute forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities and Exchange Act of 1934, as amended, with respect to our expectations for future periods. Such statements include those made about the expectation that the company will have no material change in taxable composition of its 2025 distributions. The expectation is based on preliminary work the company has performed on its year-end filings and on information currently available.  Unknown risks, uncertainties and other factors may cause actual results, performance or achievements of the company to differ materially from those on which these calculations were based.  Reference is hereby made to the filings of Mid-America Apartment Communities, Inc. with the Securities and Exchange Commission, including quarterly reports on Form 10-Q, reports on Form 8-K, and its annual report on Form 10-K, particularly including the risk factors contained in the latter filing.

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SOURCE MAA

FAQ

What taxable breakdown did MAA report for its 2025 common stock distributions?

Each 2025 common-stock quarterly payment of $1.5150 is reported as 99.3974% ordinary taxable and 0.6026% long-term capital gain.

Did MAA say any 2025 distributions are a return of capital (MAA)?

No; the company does not expect any portion of the 2025 distributions to represent a return of capital.

What are the 2025 per-share amounts for MAA's 8.5% Series I preferred dividends?

Each quarterly preferred distribution in 2025 is $1.0625, with 99.3974% ordinary taxable and 0.6026% long-term capital gain.

Will MAA's 2025 taxable composition figures change after tax filings?

The company said the figures are preliminary and subject to correction or adjustment based on completion of tax filings, though no material change is expected.

Why is MAA releasing taxable composition information for 2025 distributions?

MAA stated it is releasing the information to aid parties required to issue Forms 1099 and to help shareholders and advisors determine tax treatment.