Prologis Announces Tax Treatment of 2025 Dividends
Rhea-AI Summary
Prologis (NYSE: PLD) announced the tax treatment of its 2025 distributions for common and Series Q preferred shares, including per‑payment breakdowns for ordinary dividends, qualified dividends, capital gain distributions, and other tax components.
Registered holders will receive Form 1099‑DIV via Computershare; street‑name holders will receive forms from their broker. Exhibit tables list each record/payable date and the per‑share tax characterization for four 2025 payments.
Positive
- Common dividend of $1.0100 per share for each of four 2025 payments
- Preferred dividend of $1.0675 per share for each of four 2025 payments
- Form 1099‑DIV distribution reporting provided to holders (Computershare or brokers)
Negative
- Majority of common dividend classified as ordinary taxable income (~$0.897–0.919 per quarter)
- Qualified dividend component is very small for common shares (~$0.0046–0.0067 per quarter)
News Market Reaction
On the day this news was published, PLD declined 1.22%, reflecting a mild negative market reaction.
Data tracked by StockTitan Argus on the day of publication.
Persons who held shares of common stock of Prologis, Inc. in their name at any time during 2025 will receive an IRS Form 1099-DIV via Computershare, Prologis' transfer agent. Persons who held shares in "street name" during 2025 should note that the Form 1099-DIV will be provided by a bank, brokerage firm or nominee. Additional information herein may be needed to properly complete a federal tax return.
This information has been prepared using the best available information to date. Prologis, Inc.'s federal income tax return for the year ended December 31, 2025, has not yet been filed. Please note that federal tax laws affect taxpayers differently, and we cannot advise on how distributions should be reported. Please also note that state and local taxation of REIT distributions may differ from federal rules. Prologis, Inc. recommends consultation with a tax advisor regarding the federal, state, and local income tax consequences of these distributions.
Exhibit A
Tax Treatment of 2025 Common Dividends
Prologis, Inc.
Common Shares
CUSIP # 74340W103
Ticker Symbol: PLD
Record Date | Payable | Cash | Ordinary | Qualified | Long-Term | Unrecaptured | Section 199A | Section 1061 | Section 1061 | Section 897 |
3/18/2025 | 3/31/2025 | 1.010000 | 0.919326 | 0.004619 | 0.074260 | 0.011795 | 0.919326 | 0.010350 | 0.010144 | 0.063446 |
6/17/2025 | 6/30/2025 | 1.010000 | 0.897470 | 0.006652 | 0.085983 | 0.019895 | 0.897470 | 0.017459 | 0.017111 | 0.087870 |
9/16/2025 | 9/30/2025 | 1.010000 | 0.897470 | 0.006652 | 0.085983 | 0.019895 | 0.897470 | 0.017459 | 0.017111 | 0.087870 |
12/16/2025 | 12/31/2025 | 1.010000 | 0.897470 | 0.006652 | 0.085983 | 0.019895 | 0.897470 | 0.017459 | 0.017111 | 0.087870 |
(1) | The sum of these amounts will be reported in Box 1a of Form 1099-DIV as Total Ordinary Dividends. |
(2) | The sum of these amounts will be reported in Box 2a of Form 1099-DIV as Total Capital Gain Distributions. |
(3) | For purposes of section 1061 of the Internal Revenue Code, Prologis, Inc. is disclosing two additional amounts related to the capital gain distribution. Section 1061 is generally applicable to direct and indirect holders of "applicable partnership interests." |
Exhibit B
Tax Treatment of 2025 Preferred Dividends
Prologis, Inc.
Series Q Cumulative Redeemable Preferred Shares
CUSIP # 74340W202
Ticker Symbol: PLDGP
Record Date | Payable | Cash | Ordinary | Qualified | Long-Term | Unrecaptured | Section 199A | Section 1061 | Section 1061 | Section 897 |
3/18/2025 | 3/31/2025 | 1.067500 | 1.005297 | 0.001753 | 0.060450 | 0.000000 | 1.005297 | 0.000000 | 0.000000 | 0.029474 |
6/17/2025 | 6/30/2025 | 1.067500 | 0.948563 | 0.007031 | 0.090878 | 0.021028 | 0.948563 | 0.018453 | 0.018085 | 0.092872 |
9/16/2025 | 9/30/2025 | 1.067500 | 0.948563 | 0.007031 | 0.090878 | 0.021028 | 0.948563 | 0.018453 | 0.018085 | 0.092872 |
12/16/2025 | 12/31/2025 | 1.067500 | 0.948563 | 0.007031 | 0.090878 | 0.021028 | 0.948563 | 0.018453 | 0.018085 | 0.092872 |
(1) | The sum of these amounts will be reported in Box 1a of Form 1099-DIV as Total Ordinary Dividends. |
(2) | The sum of these amounts will be reported in Box 2a of Form 1099-DIV as Total Capital Gain Distributions. |
(3) | For purposes of section 1061 of the Internal Revenue Code, Prologis, Inc. is disclosing two additional amounts related to the capital gain distribution. Section 1061 is generally applicable to direct and indirect holders of "applicable partnership interests." |
ABOUT PROLOGIS
The world runs on logistics. At Prologis, we don't just lead the industry, we define it. We create the intelligent infrastructure that powers global commerce, seamlessly connecting the digital and physical worlds. From agile supply chains to clean energy solutions, our ecosystems help your business move faster, operate smarter and grow sustainably. With unmatched scale, innovation and expertise, Prologis is a category of one–not just shaping the future of logistics but building what comes next. Learn more at Prologis.com.
FORWARD-LOOKING STATEMENTS
The statements in this document that are not historical facts are forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. These forward-looking statements are based on current expectations, estimates and projections about the industry and markets in which we operate as well as management's beliefs and assumptions. Such statements involve uncertainties that could significantly impact our financial results. Words such as "expects," "anticipates," "intends," "plans," "believes," "seeks," and "estimates" including variations of such words and similar expressions are intended to identify such forward-looking statements, which generally are not historical in nature. All statements that address operating performance, events or developments that we expect or anticipate will occur in the future—including statements relating to rent and occupancy growth, acquisition and development activity, including data center developments and power procurement related thereto, contribution and disposition activity, general conditions in the geographic areas where we operate, expectations regarding new lines of business, our debt, capital structure and financial position, our ability to earn revenues from co-investment ventures, form new co-investment ventures and the availability of capital in existing or new co-investment ventures—are forward-looking statements. These statements are not guarantees of future performance and involve certain risks, uncertainties and assumptions that are difficult to predict. Although we believe the expectations reflected in any forward-looking statements are based on reasonable assumptions, we can give no assurance that our expectations will be attained and, therefore, actual outcomes and results may differ materially from what is expressed or forecasted in such forward-looking statements. Some of the factors that may affect outcomes and results include, but are not limited to: (i) international, national, regional and local economic and political climates and conditions; (ii) changes in global financial markets, interest rates and foreign currency exchange rates; (iii) increased or unanticipated competition for our properties; (iv) risks associated with acquisitions, dispositions and development of properties, including the integration of the operations of significant real estate portfolios; (v) maintenance of Real Estate Investment Trust status, tax structuring and changes in income tax laws and rates; (vi) availability of financing and capital, the levels of debt that we maintain and our credit ratings; (vii) risks related to our investments in our co-investment ventures, including our ability to establish new co-investment ventures; (viii) risks of doing business internationally, including currency risks; (ix) environmental uncertainties, including risks of natural disasters; and (x) those additional factors discussed in reports filed with the Securities and Exchange Commission by us under the heading "Risk Factors." We undertake no duty to update any forward-looking statements appearing in this document except as may be required by law.
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SOURCE Prologis, Inc.
FAQ
What is the 2025 common dividend amount for Prologis (PLD)?
How are Prologis (PLD) common dividends taxed for 2025?
What will registered Prologis (PLD) shareholders receive for tax reporting in 2025?
How are Prologis Series Q preferred (PLDGP) dividends characterized for 2025?
If my Prologis (PLD) shares were in street name in 2025, who provides Form 1099‑DIV?
Do the exhibits for Prologis (PLD) show any capital gain distributions for 2025?
