Kilroy Realty Announces 2023 Tax Treatment of Its Dividend Distributions - Seite 2

.5220068

.0002006

.0006441

-

.0173491

.5218062

	(1)		Total Qualified Dividend is a subset of, and is included in, the Taxable Ordinary Dividend amount.
	(2)		Unrecaptured Section 1250 Gain is a subset of, and is included in, the Total Capital Gain Distribution amount.
	(3)		The Tax Cuts and Jobs Act enacted on December 22, 2017 generally allows a deduction for individuals equal to 20% of ordinary dividends distributed by a REIT (excluding capital gain dividends and qualified dividend income). Section 199A Dividends is a subset of, and is included in, the Taxable Ordinary Dividend amount.
	(4)		Additional Information Pursuant to Treasury Regulation §1.1061-6(c):
			One-Year Distributive Share Amount: $ 0.0025764 or 100% of the total capital gain distribution to shareholders for tax year ended December 31, 2023. To determine your share of the Company’s one-year distributive share amount, multiply the dollar amount of your reportable 2023 capital gain dividend from the Company (the amount shown in Box 2a of the Company’s 2023 Form 1099-DIV) by 100%. Three-Year Distributive Share Amount: $0. The remaining capital gain dividends, if any, are Section 1231 gains and therefore not considered for purposes of Section 1061.

The dividend distributions made to holders of record as of December 29, 2023 and paid on January 10, 2024 are considered 2024 dividend distributions for federal income tax purposes.