Simon Property Group Announces Reporting Information For 2025 Distributions
INDIANAPOLIS, Jan. 20, 2026 /PRNewswire/ -- Simon ®, a real estate investment trust engaged in the ownership of premier shopping, dining, entertainment and mixed-use destinations, today announced 2025 year-end tax reporting information.
Simon Property Group, Inc. Common Stock
CUSIP 828806109
Ticker Symbol: SPG
% of
Record 3/10/25
Record 6/9/25
Record 9/9/25
Record 12/10/25
Annual
Dividend Dates
Pmt 3/31/25
Pmt 6/30/25
Pmt 9/30/25
Pmt 12/31/25
Totals
Total
Total Distribution per Share
$ 2.100000
$ 2.100000
$ 2.150000
$ 2.200000
$ 8.550000
Taxable Ordinary Dividends
$ 2.100000
$ 2.100000
$ 2.150000
$ 2.200000
$ 8.550000
100.0 %
Qualified Dividends
$ 0.228666
$ 0.228666
$ 0.234111
$ 0.239555
$ 0.930998
(included in
Taxable Ordinary Dividends)
Total Capital Gain Distribution (1)
$ -
$ -
$ -
$ -
$ -
0.0 %
Unrecaptured Sec. 1250 Gain
$ -
$ -
$ -
$ -
$ -
(included in
Total Capital Gain Distribution)
Nondividend Distributions
$ -
$ -
$ -
$ -
$ -
Section 199A Dividends (2)
$ 1.871334
$ 1.871334
$ 1.915889
$ 1.960445
$ 7.619002
Section 897 Capital Gain
$ -
$ -
$ -
$ -
$ -
Simon Property Group, Inc. 8.375% Series J Cumulative Redeemable Preferred Stock
CUSIP 828806885
Ticker Symbol: SPGPrJ
% of
Record 3/17/25
Record 6/16/25
Record 9/16/25
Record 12/17/25
Annual
Dividend Dates
Pmt 3/31/25
Pmt 6/30/25
Pmt 9/30/25
Pmt 12/31/25
Totals
Total
Total Distribution per Share
$ 1.046875
$ 1.046875
$ 1.046875
$ 1.046875
$ 4.187500
Taxable Ordinary Dividends
$ 1.046875
$ 1.046875
$ 1.046875
$ 1.046875
$ 4.187500
100.0 %
Qualified Dividends
$ 0.113993
$ 0.113993
$ 0.113993
$ 0.113993
$ 0.455972
(included in
Taxable Ordinary Dividends)
Total Capital Gain Distribution (1)
$ -
$ -
$ -
$ -
$ -
0.0 %
Unrecaptured Sec. 1250 Gain
$ -
$ -
$ -
$ -
$ -
(included in
Total Capital Gain Distribution)
Nondividend Distributions
$ -
$ -
$ -
$ -
$ -
Section 199A Dividends (2)
$ 0.932882
$ 0.932882
$ 0.932882
$ 0.932882
$ 3.731528
Section 897 Capital Gain
$ -
$ -
$ -
$ -
$ -
(1)
Pursuant to Treas. Reg. §1.1061-6(c), the Company reports 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 with respect to direct and indirect holders of "applicable partnership interests."
(2)
Under Section 199A, REIT dividends are eligible for a 20% deduction when received by eligible taxpayers.
Please consult your tax advisor for proper tax treatment of the dividend distribution.
THIS INFORMATION REPRESENTS (check one):
X
FINAL INCOME ALLOCATIONS
ESTIMATED INCOME ALLOCATIONS
About Simon
Simon ® is a real estate investment trust engaged in the ownership of premier shopping, dining, entertainment and mixed-use destinations and an S&P 100 company (Simon Property Group, NYSE: SPG). Our properties across North America, Europe and Asia provide community gathering places for millions of people every day and generate billions in annual sales.
SOURCE Simon