Farmland Partners Announces Tax Treatment of 2025 Distributions
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Audio By Carbonatix
4:45 PM on Friday, January 30
The Associated Press
DENVER--(BUSINESS WIRE)--Jan 30, 2026--
Farmland Partners Inc. (NYSE: FPI) (the “Company” or “FPI”) today announced the tax treatment of our 2025 common stock distributions, as summarized in the following table.
Farmland Partners Inc.
CUSIP: 31154R109
EIN: 46-3769850
| Farmland Partners Inc. 2025 Dividend Treatment | ||||||||||||||||||||||||||||
| Common Stock | ||||||||||||||||||||||||||||
Dividends | Capital Gains | |||||||||||||||||||||||||||
| Declaration Date | Payment Date | Record Date | Distribution Per Share | Distribution Per Share Allocable to 2025 | Taxable Ordinary (Box 1a) | Qualified (Box 1b) (1) | Total (Box 2a) | Unrecaputured Section 1250 (Box 2b) | Return of Capital (Box 3) (2) | Section 199A (Box 5) (1) | ||||||||||||||||||
| 10/29/2024 | 1/15/2025 | 1/2/2025 | $ | 0.060000 | $ | 0.060000 | $ | 0.060000 | $ | - | $ | - | $ | - | $ | - | $ | 0.060000 | ||||||||||
| 2/18/2025 | 4/15/2025 | 4/1/2025 | $ | 0.060000 | $ | 0.060000 | $ | 0.060000 | $ | - | $ | - | $ | 0.060000 | ||||||||||||||
| 5/6/2025 | 7/15/2025 | 7/1/2025 | $ | 0.060000 | $ | 0.060000 | $ | 0.060000 | $ | - | $ | - | $ | - | $ | - | $ | 0.060000 | ||||||||||
| 7/22/2025 | 10/15/2025 | 10/1/2025 | $ | 0.060000 | $ | 0.060000 | $ | 0.060000 | $ | - | $ | - | $ | - | $ | - | $ | 0.060000 | ||||||||||
$ | 0.240000 | $ | 0.240000 | $ | 0.240000 | $ | - | $ | - | $ | - | $ | - | $ | 0.240000 | |||||||||||||
| Footnotes: | ||||||||||||||||||||||||||||
| (1) Qualified dividends and Section 199A dividends are a subset of, and included in, the taxable ordinary dividend amount. | ||||||||||||||||||||||||||||
| (2) Return of capital represents a return of stockholder investment. |
The special distribution of $0.20 per share declared December 15, 2025 for shareholders of record as of December 23, 2025, and paid on or around January 7, 2026, is considered in its entirety to be a distribution made in 2026 for federal income tax purposes 1. The special distribution of $1.15 per share declared December 13, 2024 for shareholders of record as of December 18, 2024, and paid on or around January 8, 2025, was considered in its entirety to be a distribution made in 2024 for federal income tax purposes 2.
In 2025, there was no “Box 3 Nondividend Distribution” on form 1099-DIV, and therefore no requirement to file Form 8937.
Stockholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from us.
About Farmland Partners Inc.
Farmland Partners Inc. is an internally managed real estate company that owns and seeks to acquire high-quality North American farmland and makes loans to landowners with whom we have established relationships and third-party farmers (both tenant and non-tenant) secured by both farmland and non-farmland real estate. As of December 31, 2025, the Company owned 71,600 acres in 11 states, including Arkansas, California, Colorado, Illinois, Indiana, Louisiana, Missouri, Nebraska, South Carolina, Texas, and West Virginia. In addition, the Company owns land and buildings for four agriculture equipment dealerships in Ohio leased to Ag Pro under the John Deere brand. The Company elected to be taxed as a REIT for U.S. federal income tax purposes, commencing with the taxable year ended December 31, 2014. Additional information: www.farmlandpartners.com or (720) 452-3100.
1 The REIT declared a dividend in December 2025, payable to shareholders of record as of December 23, 2025. In accordance with IRC §857(b)(9) the dividend is deemed paid entirely in 2026 should be reported as a 2026 distribution.
2 Additional information on this distribution can be found on the Tax Treatment of 2024 Distributions press release issued on 1/31/25.
View source version on businesswire.com:https://www.businesswire.com/news/home/20260130599196/en/
CONTACT: Susan Landi
KEYWORD: COLORADO UNITED STATES NORTH AMERICA
INDUSTRY KEYWORD: AGRICULTURE CONSTRUCTION & PROPERTY NATURAL RESOURCES FINANCE BANKING PROFESSIONAL SERVICES REIT OTHER CONSTRUCTION & PROPERTY
SOURCE: Farmland Partners Inc.
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PUB: 01/30/2026 04:45 PM/DISC: 01/30/2026 04:45 PM
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