Information
ATLANTA, Jan. 20, 2026 /PRNewswire/ -- Cousins Properties (NYSE:CUZ) announced today the year-end tax reporting information for its 2025 distributions. For the tax year ended December 31, 2025, distributions for
Original sourceAI Summary
Cousins Properties has released its tax reporting for 2025 distributions, indicating that ordinary dividends qualify as 'REIT dividends' and outlining various distribution types. Investors should consider their tax situations but expect no major changes in classifications.
Sentiment Rationale
Clear communication regarding tax classifications can boost investor confidence and demand. Historically, transparency in tax-related news has led to initial gains among REITs.
Trading Thesis
CUZ is a buy; tax classification clarity could attract investors this quarter.
Market-Moving
- Tax classification of distributions could influence investment decisions positively.
- Qualified REIT dividends may enhance CUZ's appeal among dividend investors.
- Potential for increased demand due to clarity in tax implications for stakeholders.
- Overall market sentiment in REITs may reflect positively on CUZ.
Key Facts
- Cousins Properties announced 2025 distribution tax information.
- Ordinary dividends classified as 'qualified REIT dividends'.
- Tax consequences vary based on shareholders' specific situations.
- No material change in taxable classifications expected.
- Distributions include ordinary, capital gain, and nondividend types.
Companies Mentioned
- Cousins Properties (CUZ): Announced tax reporting clarifications for distributions, enhancing investor outlook.
Corporate Developments
This falls under 'Corporate Developments' as it relates to the official communications regarding tax classifications of distributions, directly impacting investor sentiment and financial planning for shareholders.
ATLANTA, Jan. 20, 2026 /PRNewswire/ -- Cousins Properties (NYSE:CUZ) announced today the year-end tax reporting information for its 2025 distributions. For the tax year ended December 31, 2025, distributions for Cousins' common stock are classified as follows:
Record Date | Paid Date | Total Distributions Per Share | Ordinary Dividends (1) (2) | Capital Gain Distributions (1) (3) (4) (5) | Nondividend Distributions |
1/3/2025 | 1/14/2025 | $0.320000 | $0.179720 | $0.027426 | $0.112854 |
4/3/2025 | 4/15/2025 | $0.320000 | $0.207146 | $0.000000 | $0.112854 |
7/7/2025 | 7/17/2025 | $0.320000 | $0.207146 | $0.000000 | $0.112854 |
10/3/2025 | 10/15/2025 | $0.320000 | $0.207146 | $0.000000 | $0.112854 |
1 0% of the amounts is section 897 gain attributable to disposition of U.S. real property interests for foreign shareholders. |
2 100% of the amounts included in Ordinary Dividends is treated as "qualified REIT dividends" for purposes of section 199A of the Internal Revenue Code. |
3 0% of the amounts included in Capital Gain Distributions represents unrecaptured section 1250 gain. |
4 100% of the amounts included in Capital Gain Distributions is for One Year Amounts Disclosure for purposes of section 1061 of the Internal Revenue Code. Section 1061 is generally applicable to direct and indirect holders of "applicable partnership interests". |
5 0% of the amounts included in Capital Gain Distributions is for Three Year Amounts Disclosure for purposes of section 1061 of the Internal Revenue Code. Section 1061 is generally applicable to direct and indirect holders of "applicable partnership interests". |
This release has been prepared with the information available to date because the Company's tax returns have not yet been filed. The tax consequences of these distributions to each stockholder depend on such stockholder's particular facts and circumstances. Stockholders are thus encouraged to consult with their tax advisors as to the U.S. federal, state, local, and non-U.S. tax treatment of these distributions. No material change in the taxable classifications is expected.
About Cousins Properties
Cousins Properties is a fully integrated, self-administered and self-managed real estate investment trust (REIT). The Company, based in Atlanta, GA and acting through its operating partnership, Cousins Properties LP, primarily invests in Class A office buildings located in high growth Sun Belt markets. Founded in 1958, Cousins creates shareholder value through its extensive expertise in the development, acquisition, leasing, and management of high-quality real estate assets. The Company has a comprehensive strategy in place based on a simple platform, trophy assets, and opportunistic investments. For more information, please visit www.cousins.com.
CONTACT:
Roni Imbeaux
Senior Vice President, Finance and Investor Relations
404-407-1104
rimbeaux@cousins.com
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SOURCE Cousins Properties