ELS Announces Tax Treatment of 2021 Distributions

Equity LifeStyle Properties, Inc. (NYSE: ELS) (referred to herein as “we,” “us” and “our”) today announced the tax treatment of our 2021 common stock distributions. The following table summarizes the income tax treatment of our 2021 distributions.

Common Stock (CUSIP No. 29472R108)

Record Date	Payable Date	Distribution Per Share		Total Distribution Allocable to 2021		Ordinary Taxable Dividend		Qualified REIT Dividend for IRC §199A
12/24/2020	01/08/2021	$0.342500		$0.087801		$0.087801		$0.087801
03/26/2021	04/09/2021	$0.362500		$0.362500		$0.362500		$0.362500
06/25/2021	07/09/2021	$0.362500		$0.362500		$0.362500		$0.362500
09/24/2021	10/08/2021	$0.362500		$0.362500		$0.362500		$0.362500
12/31/2021	01/14/2022	$0.362500		$0.362500		$0.362500		$0.362500
TOTALS		$1.792500		$1.537801		$1.537801		$1.537801

The common stock distribution with a record date of December 24, 2020, paid on January 8, 2021, is a split-year distribution with $0.087801 considered a distribution made in 2021 for federal income tax purposes.

Pursuant to Treas. Reg. § 1.1061-6(c), we report 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 per share with respect to direct and indirect holders of “applicable partnership interests.”

Stockholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from us.

As of October 18, 2021, we owned or had an interest in 436 quality properties in 33 states and British Columbia consisting of 167,123 sites. We are a self-administered, self-managed real estate investment trust (REIT) with headquarters in Chicago.

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