Tiptree Inc. Announces Tax Treatment of 2025 Common Stock Distributions

Key Terms

cusip financial

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.

form 1099-div financial

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.

ordinary dividends financial

Ordinary dividends are regular cash payments a company makes to its shareholders from ongoing profits or retained earnings, paid per share on a scheduled basis rather than as a one‑time special payout. For investors they matter because they provide steady income, signal the company’s ability to generate cash, and affect total return and tax obligations — dividend amounts and consistency are often used to judge a stock’s income reliability.

qualified dividends financial

Dividends that meet tax rules allowing them to be taxed at the lower long-term capital gains rates instead of higher ordinary income rates. For investors, that means more of the payment stays in your pocket; it influences which dividend-paying stocks you buy and how long you hold them, similar to getting a discount for meeting a store’s membership conditions.

capital gain distributions financial

Payments a pooled investment (like a mutual fund or ETF) makes to its shareholders when the fund sells holdings for a profit and passes those profits along. Think of it as a group of owners selling an asset and handing out each person’s share of the proceeds; the payment lowers the fund’s per-share value but increases the investor’s cash or reinvested shares. It matters because these payments are typically taxable when received, so they affect an investor’s after-tax return even if reinvested.

unrecaptured section 1250 gain financial

A portion of the taxable profit realized when selling depreciable real estate that represents previously claimed depreciation deductions and is taxed at a special, generally higher capital-gains-related rate (capped at 25% under U.S. tax rules). Think of it as paying back part of the tax benefit you took earlier; it matters to investors because it reduces the after-tax proceeds from a sale and can change the economics and timing of selling property or property-related investments.

nondividend distributions financial

Nondividend distributions are cash or property payments to shareholders that are not paid from a company’s reported profits and therefore are not treated as regular taxable dividends. They matter to investors because these payments effectively return part of your original investment (reducing the amount you paid for the shares), are typically tax‑free until that original amount is recovered and then taxed as a capital gain, and they also reveal how the company is using its cash, which can affect future income and share value.

section 199a dividends financial

Section 199A dividends are certain dividend payments from real estate investment trusts (REITs) and publicly traded partnerships that qualify for a special U.S. tax deduction allowing up to a 20% reduction of the income they create. For investors, that means these payouts are taxed differently than regular dividend income—they don’t get the lower capital gains rate but can lower taxable income through the deduction, similar to getting a partial tax rebate on that income.

GREENWICH, Conn.--(BUSINESS WIRE)-- Tiptree Inc. (NASDAQ: TIPT) announced the income tax treatment of its 2025 common stock distribution payments. Total 2025 distributions to common stockholders were $0.24 per share and are considered return of capital, as set forth below.

CUSIP 88822Q103

FORM 1099-DIV			Box 1a	Box 1b	Box 2a	Box 2b	Box 3	Box 5
Record Date	Payment Date	Distribution Per Share	Ordinary Dividends	Qualified Dividends	Capital Gain Distributions	Unrecaptured Section 1250 Gain	Nondividend Distributions	Section 199A Dividends
3/10/2025	3/17/2025	$0.06	-	-	-	-	$0.06	-
5/12/2025	5/19/2025	$0.06	-	-	-	-	$0.06	-
8/18/2025	8/25/2025	$0.06	-	-	-	-	$0.06	-
11/17/2025	11/24/2025	$0.06	-	-	-	-	$0.06	-
Total		$0.24	-	-	-	-	$0.24	-

Stockholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of Tiptree Inc. distributions.

About Tiptree

Tiptree Inc. (NASDAQ: TIPT) allocates capital to select small and middle market companies with the mission of building long-term value. Established in 2007, Tiptree has a significant track record investing across a variety of industries and asset types, including the insurance, asset management, specialty finance, real estate and shipping sectors. With proprietary access and a flexible capital base, Tiptree seeks to uncover compelling investment opportunities and support management teams in unlocking the full value potential of their businesses. For more information, please visit tiptreeinc.com and follow us on LinkedIn.

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Tiptree Inc.

Investor Relations, 212-446-1400

ir@tiptreeinc.com

Source: Tiptree Inc.