COPT Announces Tax Treatment of 2022 Distributions

Corporate Office Properties Trust (“COPT” or the Company) (NYSE: OFC) announced the 2022 tax treatment of its common share distributions as described below. Shareholders are encouraged to consult with their tax advisors as to their specific tax treatment of COPT common share distributions.

Please note, the common share distributions with a record date of December 30, 2022, and payment date of January 17, 2023, are allocable to 2023 for income tax purposes.

The table below summarizes the income tax treatment of 2022 distributions.

Common Shares (CUSIP #22002T108)
Record Date	Payment Date	Total Distribution per Share		Total Distribution Allocable to 2022		2022 Taxable Ordinary Dividends		2022 Total Capital Gain Distribution (1)		2022 Return of Capital (2)		2022 Unrecaptured Section 1250 Gain (3)		2022 Section 199A Dividend (4)
01/03/2022	01/18/2022	$	0.2750	$	0.2750	$	0.1876	$	0.0874	$	-	$	0.0539	$	0.1876
03/31/2022	04/15/2022	$	0.2750	$	0.2750	$	0.1876	$	0.0874	$	-	$	0.0539	$	0.1876
06/30/2022	07/15/2022	$	0.2750	$