W. P. Carey Announces Tax Treatment of 2025 Dividends

Rhea-AI Summary

W. P. Carey (NYSE: WPC) disclosed the 2025 tax treatment of its dividends for Form 1099-DIV reporting. The company provided a per-share breakdown by record/payment date showing quarterly distribution amounts and tax classifications.

Key line items: Distributions per share of $0.8800 (12/31/2024), $0.8900 (3/31/2025), $0.9000 (6/30/2025), $0.9100 (9/30/2025) and a $0.1369044 allocation (12/31/2025) of the $0.92 paid 1/15/2026. Most of each distribution is reported as taxable ordinary dividends (e.g., $0.8297063 of $0.88) with capital gain distributions around $0.0503 per quarter and qualified dividends at immaterial amounts (~$0.0002 per quarter).

Positive

• Quarterly distribution per share increased sequentially from $0.88 to $0.91
• Each quarter reports a clear tax breakdown for Form 1099-DIV, aiding shareholder tax reporting
• Capital gain distributions consistently reported (~$0.0503 per quarter)

Negative

• Majority of payouts are taxable as ordinary dividends (e.g., $0.8297063 of the $0.88 payment)
• Qualified dividends are negligible ($0.00021 per quarter), limiting lower-rate dividend tax benefit for many holders
• Portion of the $0.92 dividend paid 1/15/2026 is reallocated to 2025 ($0.1369044), which may complicate tax-year reporting

News Market Reaction – WPC

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On the day this news was published, WPC gained 0.87%, reflecting a mild positive market reaction.

Data tracked by StockTitan Argus on the day of publication.

NEW YORK, Jan. 27, 2026 /PRNewswire/ -- W. P. Carey Inc. (W. P. Carey, NYSE: WPC) announced the income tax treatment of dividends reported on Form 1099-DIV for 2025. Stockholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of W. P. Carey dividends.

CUSIP 92936U109

FORM 1099-DIV			Box 1a	Box 2a	Box 3	Box 1b	Box 2b	Box 2f	Box 5
Record Date	Payment Date	Distribution Per Share	Ordinary Dividends	Capital Gain Distributions	Nondividend Distributions	Qualified Dividends(1)	Unrecaptured Section 1250 Gain(2)	Section 897 Capital Gain(3)	Section 199A Dividends(4)	Section 1061 One- Year Amounts Disclosure(5)	Section 1061 Three-Year Amounts Disclosure(5)
12/31/2024	1/15/2025	$0.8800000	$0.8297063	$0.0502937	$0.0000000	$0.0001981	$0.0502937	$0.0000000	$0.8295082	$0.0000000	$0.0000000
3/31/2025	4/15/2025	$0.8900000	$0.8391348	$0.0508652	$0.0000000	$0.0002003	$0.0508652	$0.0000000	$0.8389345	$0.0000000	$0.0000000
6/30/2025	7/15/2025	$0.9000000	$0.8485633	$0.0514367	$0.0000000	$0.0002026	$0.0514367	$0.0000000	$0.8483607	$0.0000000	$0.0000000
9/30/2025	10/15/2025	$0.9100000	$0.8579918	$0.0520082	$0.0000000	$0.0002048	$0.0520082	$0.0000000	$0.8577870	$0.0000000	$0.0000000
12/31/2025(6)	1/15/2026	$0.1369044	$0.1290801	$0.0078243	$0.0000000	$0.0000308	$0.0078243	$0.0000000	$0.1290493	$0.0000000	$0.0000000

(1)	Qualified Dividends is a subset of, and included in, the Taxable Ordinary Dividends amount.
(2)	Unrecaptured Section 1250 Gain is a subset of, and included in, the Taxable Capital Gain Distributions amount.
(3)	Section 897 Capital Gain is a subset of, and included in, the Taxable Capital Gain Distributions amount.
(4)	Section 199A Dividends is a subset of, and included in, the Taxable Ordinary Dividends amount.
(5)	For the purposes of Section 1061 of the Internal Revenue Code, the "one-year amounts disclosure" and "three-year amounts disclosure" related to the capital gain distributions reported in box 2a are generally applicable to direct and indirect holders of "applicable partnership interests".
(6)	A portion of the $0.92 per share dividend paid on 1/15/2026 has been applied to the 2025 tax year. The remainder will be taxed in 2026. Reallocations may not total Distribution Per Share due to rounding.

                                                                                                                                                           

W. P. Carey Inc.

W. P. Carey ranks among the largest net lease REITs with a well-diversified portfolio of high-quality, operationally critical commercial real estate, which includes 1,662 net lease properties covering approximately 183 million square feet as of September 30, 2025. With offices in New York, London, Amsterdam and Dallas, the company remains focused on investing primarily in single-tenant, industrial, warehouse and retail properties located in the U.S. and Europe, under long-term net leases with built-in rent escalations.

www.wpcarey.com

Institutional Investors:
Peter Sands
1 (212) 492-1110
institutionalir@wpcarey.com

Individual Investors:
W. P. Carey Inc.
1 (212) 492-8920
ir@wpcarey.com

Press Contact:
Anna McGrath
1 (212) 492-1166
amcgrath@wpcarey.com

 

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SOURCE W. P. Carey Inc.

FAQ

How are WPC dividends for 2025 reported on Form 1099-DIV?

WPC reported each distribution with Box 1a ordinary dividends, Box 2a capital gain distributions, and small qualified dividend figures as shown in the table.

What was WPC's distribution per share for the 3/31/2025 record date?

The distribution per share for the 3/31/2025 record date/payable 4/15/2025 was $0.8900000.

How much of the $0.92 dividend paid 1/15/2026 was allocated to the 2025 tax year for WPC?

$0.1369044 per share of the $0.92 dividend paid on 1/15/2026 was applied to the 2025 tax year.

Are WPC dividends for 2025 mostly ordinary or qualified for tax purposes?

They are mostly reported as ordinary dividends; qualified dividends are minimal (~$0.0002 per quarter).

What capital gain distribution did WPC report for the 6/30/2025 dividend?

The capital gain distribution reported for the 6/30/2025 payable 7/15/2025 was $0.0514367 per share.

Who should WPC shareholders consult about their 2025 dividend tax treatment?

Shareholders are encouraged to consult their personal tax advisors to determine individual tax treatment of WPC dividends.