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pollo Commercial Real Estate Finance (NYSE: ARI) has released its 2024 dividend income tax treatment report. The company distributed quarterly dividends on its common stock, with $0.35 per share for the first three quarters and $0.25 for the fourth quarter. These distributions are classified into different tax categories: ordinary dividend, qualified dividend, non-dividend distribution, and Section 199A dividend.

    For the 7.25% Series B-1 Cumulative Redeemable Perpetual Preferred Stock, ARI paid consistent quarterly distributions of $0.453125 per share. These preferred stock distributions were entirely classified as ordinary dividends, with a portion qualifying for Section 199A treatment.

    The company notes that cash distributions made on January 15, 2025, with a December 31, 2024 record date, will be treated as 2025 distributions for federal tax purposes due to the 2024 distributions exceeding earnings and profits.