Rexford Industrial Announces 2025 Tax Treatment of Dividend Distributions

Rhea-AI Summary

Rexford Industrial (NYSE: REXR) announced the 2025 tax treatment of its common and Series B and C preferred stock dividend distributions. For common stock the total distributions for the year were $2.137500 per share with $1.992522 allocable to 2025; $1.588406 is reported as taxable ordinary dividends and $0.404116 as capital gain distributions. A common distribution payable 1/15/2026 was allocated $0.285022 (≈66.28%) to 2025.

Series B totals: $1.468752 per share with $1.170864 ordinary dividends and $0.297888 capital gain distributions. Series C totals: $1.406252 per share with $1.121040 ordinary dividends and $0.285212 capital gain distributions. Additional disclosures address IRC Section 1061 and foreign shareholder treatment under IRC Section 897.

Positive

• Clear per-share tax breakdown for common stock: $2.137500 total, $1.992522 allocable to 2025
• Common stock reports $1.588406 as taxable ordinary dividends for 2025
• Series B and C disclose precise totals and splits (Series B $1.468752; Series C $1.406252)

Negative

• Common stock shows $0.404116 in capital gain distributions, which may increase tax liabilities for some shareholders
• Qualified dividends for common stock are shown as $0.000000, reducing potential preferential tax treatment

News Market Reaction – REXR

+1.42%

1 alert

+1.42% News Effect

On the day this news was published, REXR gained 1.42%, reflecting a mild positive market reaction.

Data tracked by StockTitan Argus on the day of publication.

LOS ANGELES, Jan. 22, 2026 /PRNewswire/ -- Rexford Industrial Realty, Inc. (the "Company" or "Rexford Industrial") (NYSE: REXR), a real estate investment trust focused on creating value by investing in and operating industrial properties throughout infill Southern California, today announced the 2025 tax treatment of the Company's common stock and preferred stock dividend distributions as described below. Shareholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of the Company's dividend distributions.

Common Stock - CUSIP Number 76169C100

				Distribution Per Share				2025 Tax Treatment
Record Date		Payable Date		Total		Dividends in 2025		Total Ordinary Dividends		Qualified Dividends (1)		Total Capital Gain Distributions		Unrecaptured Section 1250 Gain (2)		Return of Capital (Nondividend Distributions)		Section 199A Dividends (3)
12/31/2024		1/15/2025		$   0.417500		$   0.417500		$   0.332824		$    0.000000		$      0.084676		$       0.008798		$       0.000000		$    0.332824
3/31/2025		4/15/2025		$   0.430000		$   0.430000		$   0.342789		$    0.000000		$      0.087211		$       0.009061		$       0.000000		$    0.342789
6/30/2025		7/15/2025		$   0.430000		$   0.430000		$   0.342789		$    0.000000		$      0.087211		$       0.009061		$       0.000000		$    0.342789
9/30/2025		10/15/2025		$   0.430000		$   0.430000		$   0.342789		$    0.000000		$      0.087211		$       0.009061		$       0.000000		$    0.342789
12/31/2025		1/15/2026		$   0.430000		$    0.285022		$   0.227215		$    0.000000		$      0.057807		$       0.006006		$       0.000000		$    0.227215
		Totals:		$   2.137500		$   1.992522		$   1.588406		$    0.000000		$      0.404116		$       0.041987		$       0.000000		$    1.588406
Form 1099-DIV Box:								1a		1b		2a		2b		3		5

(1)	Qualified Dividends (Box 1b) are a subset of, and are included in, the Total Ordinary Dividends reported in Box 1a.
(2)	Unrecaptured Section 1250 Gain (Box 2b) is a subset of, and is included in, the Total Capital Gain Distributions reported in box 2a.
(3)	Section 199A Dividends (Box 5) are a subset of, and are included in, the Taxable Ordinary Dividends reported in Box 1a.

The common stock distribution of $0.417500 per share payable on January 15, 2025, to shareholders of record as of December 31, 2024, was treated as a 2025 distribution for federal income tax purposes.

The common stock distribution of $0.430000 per share payable on January 15, 2026, to shareholders of record as of December 31, 2025, was treated as paid in two tax years for income tax purposes, with approximately 66.28%, or $0.285022 per share, allocable to 2025 for federal income tax purposes.

Series B Preferred Stock – CUSIP Number 76169C308

				Distribution Per Share				2025 Tax Treatment
Record Date		Payable Date		Total		Dividends in 2025		Total Ordinary Dividends		Qualified Dividends (1)		Total Capital Gain Distributions		Unrecaptured Section 1250 Gain (2)		Return of Capital (Nondividend Distributions)		Section 199A Dividends (3)
3/17/2025		3/31/2025		$    0.367188		$    0.367188		$    0.292716		$     0.000000		$     0.074472		$       0.007737		$      0.000000		$    0.292716
6/16/2025		6/30/2025		$    0.367188		$    0.367188		$    0.292716		$     0.000000		$     0.074472		$       0.007737		$      0.000000		$    0.292716
9/15/2025		9/30/2025		$    0.367188		$    0.367188		$    0.292716		$     0.000000		$     0.074472		$       0.007737		$      0.000000		$    0.292716
12/15/2025		12/31/2025		$    0.367188		$    0.367188		$    0.292716		$     0.000000		$     0.074472		$       0.007737		$      0.000000		$    0.292716
		Totals:		$    1.468752		$    1.468752		$    1.170864		$     0.000000		$     0.297888		$       0.030948		$      0.000000		$    1.170864
Form 1099-DIV Box:								1a		1b		2a		2b		3		5

(1)	Qualified Dividends (Box 1b) are a subset of, and are included in, the Total Ordinary Dividends reported in Box 1a.
(2)	Unrecaptured Section 1250 Gain (Box 2b) is a subset of, and is included in, the Total Capital Gain Distributions reported in box 2a.
(3)	Section 199A Dividends (Box 5) are a subset of, and are included in, the Taxable Ordinary Dividends reported in Box 1a.

Series C Preferred Stock - CUSIP Number 76169C407

				Distribution Per Share				2025 Tax Treatment
Record Date		Payable Date		Total		Dividends in 2025		Total Ordinary Dividends		Qualified Dividends (1)		Total Capital Gain Distributions		Unrecaptured Section 1250 Gain (2)		Return of Capital (Nondividend Distributions)		Section 199A Dividends (3)
3/17/2025		3/31/2025		$    0.351563		$    0.351563		$    0.280260		$     0.000000		$     0.071303		$       0.007408		$      0.000000		$    0.280260
6/16/2025		6/30/2025		$    0.351563		$    0.351563		$    0.280260		$     0.000000		$     0.071303		$       0.007408		$      0.000000		$    0.280260
9/15/2025		9/30/2025		$    0.351563		$    0.351563		$    0.280260		$     0.000000		$     0.071303		$       0.007408		$      0.000000		$    0.280260
12/15/2025		12/31/2025		$    0.351563		$    0.351563		$    0.280260		$     0.000000		$     0.071303		$       0.007408		$      0.000000		$    0.280260
		Totals:		$    1.406252		$    1.406252		$    1.121040		$     0.000000		$     0.285212		$       0.029632		$      0.000000		$    1.121040
Form 1099-DIV Box:								1a		1b		2a		2b		3		5

(1)	Qualified Dividends (Box 1b) are a subset of, and are included in, the Total Ordinary Dividends reported in Box 1a.
(2)	Unrecaptured Section 1250 Gain (Box 2b) is a subset of, and is included in, the Total Capital Gain Distributions reported in box 2a.
(3)	Section 199A Dividends (Box 5) are a subset of, and are included in, the Taxable Ordinary Dividends reported in Box 1a.

Other notes applicable to Common Stock - CUSIP Number 76169C100; Series B Preferred Stock – CUSIP Number 76169C308; and Series C Preferred Stock - CUSIP Number 76169C407

Pursuant to Treasury Regulation §1.1061-6(c), the Company is disclosing additional information related to the capital gain dividends reported on Form 1099-DIV, Box 2a, Total Capital Gain Distributions for purposes of IRC Section 1061. IRC Section 1061 is generally applicable to direct and indirect holders of "applicable partnership interests." The "One Year Amounts" and "Three Year Amounts" required to be disclosed are both zero with respect to the 2025 distributions, since all capital gain distributions relate to IRC Section 1231 gains. Shareholders should consult with their tax advisors to determine whether IRC Section 1061 applies to their capital gain distributions.

100% of the capital gain distributions represent gain from dispositions of US real property interests pursuant to IRC Section 897 for foreign shareholders.

About Rexford Industrial
Rexford Industrial creates value by investing in, operating and redeveloping industrial properties throughout infill Southern California, the world's fourth largest industrial market and consistently the highest-demand with lowest-supply major market in the nation over the long term. The Company's highly differentiated strategy enables internal and external growth opportunities through its proprietary value creation and asset management capabilities. As of September 30, 2025, Rexford Industrial's high-quality, irreplaceable portfolio comprised 420 properties with approximately 50.9 million rentable square feet occupied by a stable and diverse tenant base. Structured as a real estate investment trust (REIT) listed on the New York Stock Exchange under the ticker "REXR," Rexford Industrial is an S&P MidCap 400 Index member. For more information, please visit rexfordindustrial.com.

Forward Looking Statements

This press release may contain forward-looking statements within the meaning of the federal securities laws, which are based on current expectations, forecasts and assumptions that involve risks and uncertainties that could cause actual outcomes and results to differ materially. Forward-looking statements relate to expectations, beliefs, projections, future plans and strategies, anticipated events or trends and similar expressions concerning matters that are not historical facts. In some cases, you can identify forward-looking statements by the use of forward-looking terminology such as "may," "will," "should," "expects," "intends," "plans," "anticipates," "believes," "estimates," "predicts," or "potential" or the negative of these words and phrases or similar words or phrases which are predictions of or indicate future events or trends and which do not relate solely to historical matters. While forward-looking statements reflect the Company's good faith beliefs, assumptions and expectations, they are not guarantees of future performance. In addition, projections, assumptions and estimates of our future performance and the future performance of the industry in which we operate are necessarily subject to a high degree of uncertainty and risk due to a variety of factors, including those described above. These and other factors could cause results to differ materially from those expressed in our estimates and beliefs and in the estimates prepared by independent parties. For a further discussion of these and other factors that could cause the Company's future results to differ materially from any forward-looking statements, see the reports and other filings by the Company with the U.S. Securities and Exchange Commission, including the Company's Annual Report on Form 10-K for the year ended December 31, 2024, and other filings with the Securities and Exchange Commission. The Company disclaims any obligation to publicly update or revise any forward-looking statement to reflect changes in underlying assumptions or factors, of new information, data or methods, future events or other changes.

Contact
Mikayla Lynch
Director, Investor Relations and Capital Markets
(424) 276-3454
mlynch@rexfordindustrial.com 

 

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SOURCE Rexford Industrial Realty, Inc.

FAQ

What did Rexford (REXR) report as the total common stock distributions for 2025?

Rexford reported $2.137500 per common share in total distributions for 2025, with $1.992522 allocable to 2025.

How much of Rexford's 2025 common dividends are taxed as ordinary dividends (NYSE: REXR)?

$1.588406 per common share is reported as taxable ordinary dividends for 2025.

What portion of the common dividend payable 1/15/2026 was allocated to 2025 for REXR?

Approximately $0.285022 per share (≈66.28%) of the 1/15/2026 common dividend was allocable to 2025.

What are the 2025 capital gain distribution amounts for REXR common and preferred shares?

Common capital gain distributions: $0.404116 per share; Series B: $0.297888; Series C: $0.285212 per share.

Are any Rexford (REXR) common dividends listed as qualified dividends for 2025?

No; the common stock qualified dividends are shown as $0.000000 for 2025.

Does Rexford disclose special tax rules affecting capital gain distributions for 2025?

Yes; Rexford discloses IRC Section 1061 information (One Year and Three Year Amounts are zero) and notes capital gain distributions for foreign shareholders are treated under IRC Section 897.