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Invitation Homes Announces Tax Treatment of 2023 Dividends

Invitation Homes Inc. (NYSE: INVH) (“Invitation Homes” or the “Company”) today announced the tax treatment of its 2023 dividends for its Common Stock as summarized in the table below. The Company’s tax return for 2023 has not yet been filed. As a result, the information in the table below has been calculated using the best available information as of the date of this release.

Please note that federal tax laws affect taxpayers differently and the Company cannot advise its stockholders on how distributions should be reported on their federal income tax returns. Please also note that state and local taxation of real estate investment trust distributions varies and may not be the same as the federal rules. Stockholders must consult with their own tax advisors regarding their specific tax treatment of these dividends.

Invitation Homes Inc. Common Stock (1)

CUSIP 46187W107

 

Box 1a

Box 2a

Box 2b

Box 2f

Box 5

Record Date

Payable Date

Cash

Distribution(2)

Taxable

Dividend(2)

 

Total

Ordinary

Dividends

Total

Capital

Gain Distr.(3)

Unrecap.

Sec. 1250

Gain(4)

Sec. 897

Capital

Gain(4)

Sec. 199A

Dividends(5)

2/14/2023

2/28/2023

$0.260000

$0.260000

 

$0.191155

$0.068845

$0.013374

$0.068845

$0.191155

5/10/2023

5/26/2023

$0.260000

$0.260000

 

$0.191155

$0.068845

$0.013374

$0.068845

$0.191155

8/8/2023

8/25/2023

$0.260000

$0.260000

 

$0.191155

$0.068845

$0.013374

$0.068845

$0.191155

11/7/2023

11/22/2023

$0.260000

$0.260000

 

$0.191155

$0.068845

$0.013374

$0.068845

$0.191155

12/27/2023

1/19/2024

$0.280000

$0.277190

 

$0.203794

$0.073396

$0.014259

$0.073396

$0.203794

 

 

$1.320000

$1.317190

 

$0.968414

$0.348776

$0.067755

$0.348776

$0.968414

  1. All dollar amounts reported above are per share and all section references are to the Internal Revenue Code of 1986, as amended, or the Treasury Regulations promulgated thereunder.
  2. Pursuant to Sec. 857(b)(9), cash dividends paid in January 2024 with a record date of December 2023 are treated as received by stockholders in 2023 to the extent of the Company’s 2023 earnings and profits. As a result, please note that of the $0.28 quarterly distribution paid on January 19, 2024 to stockholders of record as of December 27, 2023, $0.277190 is included in the 2023 taxable dividend and the remaining $0.002810 will be considered as a 2024 reportable dividend for federal income tax purposes.
  3. Pursuant to Reg. Sec. 1.1061-6(c), which generally applies to direct and indirect holders of "applicable partnership interests," none of the total capital gain distributions reported above are considered "One Year Amounts" and "Three Year Amounts," since all capital gain distributions relate to Sec. 1231 gains.
  4. These amounts are a subset of, and included in, the total capital gain distribution in Box 2a.
  5. These amounts are a subset of, and included in, the total ordinary dividends in Box 1a.

About Invitation Homes:

Invitation Homes, an S&P 500 company, is the nation's premier single-family home leasing and management company, meeting changing lifestyle demands by providing access to high-quality, updated homes with valued features such as close proximity to jobs and access to good schools. The company's mission, "Together with you, we make a house a home," reflects its commitment to providing homes where individuals and families can thrive and high-touch service that continuously enhances residents' living experiences.

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