Sun Communities, Inc. Announces Tax Treatment of 2025 Distributions
Sun Communities (NYSE:SUI) announced the tax characterization of its 2025 common share distributions for CUSIP 866674104.
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Rhea-AI Summary
Sun Communities (NYSE:SUI) announced the tax characterization of its 2025 common share distributions for CUSIP 866674104. Total distributions for 2025 equal $7.960000 per share, comprised of $2.965154 per share classified as ordinary taxable dividends, $0.000014 per share as qualified taxable dividends, $0.700923 per share as non‑dividend distributions, and $4.293923 per share as total capital gain distributions (the Unrecaptured Section 1250 Gain equals $4.293923 per share). The largest single distribution was $4.000000 per share payable 05/22/2025. The Section 199A dividend total is $2.965140 per share. Shareholders are advised to consult tax advisors for individual treatment.
Positive
- Total distributions of $7.960000 per share for 2025
- Capital gain distributions of $4.293923 per share (material portion)
- Largest single distribution: $4.000000 payable 05/22/2025
Negative
- Qualified taxable dividend portion is negligible at $0.000014 per share
- Non‑dividend distributions total only $0.700923 per share (limited return of capital)
Details
News Market Reaction – SUI
On Jan 22, the first trading day after this news, SUI closed 0.47% above the previous close.
Data tracked by StockTitan Argus for the Jan 22 session.
Key Figures
- Total 2025 distributions
- $7.960000 per share
- Sum of 2025 common share distributions
- Ordinary taxable dividend
- $2.965154 per share
- 2025 ordinary taxable portion of distributions
- Non-dividend distribution
- $0.700923 per share
- 2025 non-dividend (return of capital) portion
- Total capital gain distribution
- $4.293923 per share
- 2025 total capital gain component
- Unrecaptured Section 1250 gain
- $4.293923 per share
- 2025 subset of total capital gain
- Section 199A dividend
- $2.965140 per share
- 2025 portion qualifying as Section 199A dividend
- Special distribution
- $4.000000 per share
- Declared 04/30/2025, payable 05/22/2025
- Quarterly distribution
- $1.040000 per share
- Declared 06/04/2025 and 09/03/2025
Historical Context
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Announced incoming CFO with extensive REIT and capital markets experience.
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Strong Core FFO, asset sale completion and raised 2025 guidance metrics.
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Set dates and access details for Q3 2025 earnings release and call.
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Inducement stock grant for incoming CEO as part of leadership transition.
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Declared quarterly dividend of $1.04 per share for Q3 2025.
24h Move is the share-price change in the day after each event; other market factors may also have contributed.
Key Terms
cusip financial
unrecaptured section 1250 gain financial
section 199a dividend financial
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Southfield, MI, Jan. 21, 2026 (GLOBE NEWSWIRE) -- Sun Communities, Inc. (NYSE:SUI) (the "Company") announced the tax treatment of its 2025 common share distributions.
Common Shares (CUSIP No. 866674104) - SUI
| Declared Date | Record Date | Payable Date | Distribution ($ per share) | Ordinary Taxable Dividend (2) ($ per share) | Qualified Taxable Dividend (2) ($ per share) | Non Dividend Distribution ($ per share) | Total Capital Gain Distribution ($ per share) | Unrecaptured Section 1250 Gain (1) ($ per share) | Section 199A Dividend (2) ($ per share) | |||||||
| 12/02/2024 | 12/31/2024 | 01/15/2025 | $ | 0.940000 | $ | 0.350157 | $ | 0.000002 | $ | 0.082772 | $ | 0.507071 | $ | 0.507071 | $ | 0.350155 |
| 03/14/2025 | 03/31/2025 | 04/15/2025 | $ | 0.940000 | $ | 0.350157 | $ | 0.000002 | $ | 0.082772 | $ | 0.507071 | $ | 0.507071 | $ | 0.350155 |
| 04/30/2025 | 05/14/2025 | 05/22/2025 | $ | 4.000000 | $ | 1.490026 | $ | 0.000006 | $ | 0.352223 | $ | 2.157751 | $ | 2.157751 | $ | 1.490020 |
| 06/04/2025 | 06/30/2025 | 7/15/2025 | $ | 1.040000 | $ | 0.387407 | $ | 0.000002 | $ | 0.091578 | $ | 0.561015 | $ | 0.561015 | $ | 0.387405 |
| 09/03/2025 | 09/30/2025 | 10/15/2025 | $ | 1.040000 | $ | 0.387407 | $ | 0.000002 | $ | 0.091578 | $ | 0.561015 | $ | 0.561015 | $ | 0.387405 |
| $ | 7.960000 | $ | 2.965154 | $ | 0.000014 | $ | 0.700923 | $ | 4.293923 | $ | 4.293923 | $ | 2.965140 | |||
(1) To the extent that Unrecaptured Section 1250 Gain exists, the gain is a subset of, and included in, the Total Capital Gain Distribution amount.
(2) The Section 199A Dividend and Qualified Taxable Dividend are subsets of, and included in, the Ordinary Taxable Dividend.
Shareholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from the Company.
About Sun Communities, Inc.
Sun Communities, Inc. is a REIT that, as of September 30, 2025, owned, operated, or had an interest in a portfolio of 501 developed properties comprising approximately 174,680 developed sites in the United States, Canada, and the United Kingdom.
FOR FURTHER INFORMATION AT THE COMPANY:
Mark Patten
Chief Financial Officer
(248) 208-2500
www.suninc.com
FAQ
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