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
-------------------------------------------------------------------------------------------
Return of
Total Qualified Total Capital Unrecaptured Capital Section 199A
Record Payable Dividends Ordinary Dividends Gain Section 1250 (Nondividend Dividends
Date Date Total in 2025 Dividends (1) Distributions Gain (2) Distributions) (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
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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
-------------------------- -----------------------------------------------------------------------------------------
Return of
Total Qualified Total Capital Unrecaptured Capital Section 199A
Record Payable Dividends in Ordinary Dividends Gain Section 1250 (Nondividend Dividends
Date Date Total 2025 Dividends (1) Distributions Gain (2) Distributions) (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
-------------------------- -----------------------------------------------------------------------------------------
Return of
Total Qualified Total Capital Unrecaptured Capital Section 199A
Record Payable Dividends in Ordinary Dividends Gain Section 1250 (Nondividend Dividends
Date Date Total 2025 Dividends (1) Distributions Gain (2) Distributions) (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
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January 22, 2026 17:21 ET (22:21 GMT)