INDIANAPOLIS, Jan. 20, 2026 /PRNewswire/ — Simon®, a real estate investment trust engaged in the ownership of premier shopping, dining, entertainment and mixed-use destinations, today announced 2025 year-end tax reporting information.
Simon Property Group, Inc. Common StockCUSIP 828806109Ticker Symbol: SPG
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% of |
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Record 3/10/25 |
Record 6/9/25 |
Record 9/9/25 |
Record 12/10/25 |
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Annual |
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Dividend Dates |
Pmt 3/31/25 |
Pmt 6/30/25 |
Pmt 9/30/25 |
Pmt 12/31/25 |
Totals |
Total |
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Total Distribution per Share |
$ 2.100000 |
$ 2.100000 |
$ 2.150000 |
$ 2.200000 |
$ 8.550000 |
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Taxable Ordinary Dividends |
$ 2.100000 |
$ 2.100000 |
$ 2.150000 |
$ 2.200000 |
$ 8.550000 |
100.0 % |
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Qualified Dividends |
$ 0.228666 |
$ 0.228666 |
$ 0.234111 |
$ 0.239555 |
$ 0.930998 |
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(included in |
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Taxable Ordinary Dividends) |
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Total Capital Gain Distribution (1) |
$ – |
$ – |
$ – |
$ – |
$ – |
0.0 % |
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Unrecaptured Sec. 1250 Gain |
$ – |
$ – |
$ – |
$ – |
$ – |
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(included in |
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Total Capital Gain Distribution) |
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Nondividend Distributions |
$ – |
$ – |
$ – |
$ – |
$ – |
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Section 199A Dividends (2) |
$ 1.871334 |
$ 1.871334 |
$ 1.915889 |
$ 1.960445 |
$ 7.619002 |
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Section 897 Capital Gain |
$ – |
$ – |
$ – |
$ – |
$ – |
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Total Distribution per Share
Taxable Ordinary Dividends
Taxable Ordinary Dividends)
Total Capital Gain Distribution (1)
Unrecaptured Sec. 1250 Gain
Total Capital Gain Distribution)
Section 199A Dividends (2)
Simon Property Group, Inc. 8.375% Series J Cumulative Redeemable Preferred StockCUSIP 828806885Ticker Symbol: SPGPrJ
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% of |
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Record 3/17/25 |
Record 6/16/25 |
Record 9/16/25 |
Record 12/17/25 |
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Annual |
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Dividend Dates |
Pmt 3/31/25 |
Pmt 6/30/25 |
Pmt 9/30/25 |
Pmt 12/31/25 |
Totals |
Total |
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Total Distribution per Share |
$ 1.046875 |
$ 1.046875 |
$ 1.046875 |
$ 1.046875 |
$ 4.187500 |
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Taxable Ordinary Dividends |
$ 1.046875 |
$ 1.046875 |
$ 1.046875 |
$ 1.046875 |
$ 4.187500 |
100.0 % |
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Qualified Dividends |
$ 0.113993 |
$ 0.113993 |
$ 0.113993 |
$ 0.113993 |
$ 0.455972 |
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(included in |
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Taxable Ordinary Dividends) |
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Total Capital Gain Distribution (1) |
$ – |
$ – |
$ – |
$ – |
$ – |
0.0 % |
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Unrecaptured Sec. 1250 Gain |
$ – |
$ – |
$ – |
$ – |
$ – |
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(included in |
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Total Capital Gain Distribution) |
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Nondividend Distributions |
$ – |
$ – |
$ – |
$ – |
$ – |
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Section 199A Dividends (2) |
$ 0.932882 |
$ 0.932882 |
$ 0.932882 |
$ 0.932882 |
$ 3.731528 |
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Section 897 Capital Gain |
$ – |
$ – |
$ – |
$ – |
$ – |
|
Total Distribution per Share
Taxable Ordinary Dividends
Taxable Ordinary Dividends)
Total Capital Gain Distribution (1)
Unrecaptured Sec. 1250 Gain
Total Capital Gain Distribution)
Section 199A Dividends (2)
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(1) |
Pursuant to Treas. Reg. §1.1061-6(c), the Company reports that for purposes of Section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are $0.00 with respect to direct and indirect holders of “applicable partnership interests.” |
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(2) |
Under Section 199A, REIT dividends are eligible for a 20% deduction when received by eligible taxpayers. |
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Pursuant to Treas. Reg. §1.1061-6(c), the Company reports that for purposes of Section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are $0.00 with respect to direct and indirect holders of “applicable partnership interests.”
Under Section 199A, REIT dividends are eligible for a 20% deduction when received by eligible taxpayers.
Please consult your tax advisor for proper tax treatment of the dividend distribution.
THIS INFORMATION REPRESENTS (check one):
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FINAL INCOME ALLOCATIONS |
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ESTIMATED INCOME ALLOCATIONS |
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ESTIMATED INCOME ALLOCATIONS
About SimonSimon® is a real estate investment trust engaged in the ownership of premier shopping, dining, entertainment and mixed-use destinations and an S&P 100 company (Simon Property Group, NYSE: SPG). Our properties across North America, Europe and Asia provide community gathering places for millions of people every day and generate billions in annual sales.
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