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American Homes 4 Rent Announces Tax Treatment of 2021 Distributions


CALABASAS, Calif., Jan. 31, 2022 /PRNewswire/ — American Homes 4 Rent (NYSE: AMH) (the “Company”), a leading provider of high-quality single-family homes for rent, today announced the tax treatment of the Company's 2021 cash distributions.

For the tax year ended December 31, 2021, cash distributions for its:

  • Common shares
  • 6.500% Series D redeemable perpetual preferred shares
  • 6.350% Series E redeemable perpetual preferred shares
  • 5.875% Series F redeemable perpetual preferred shares
  • 5.875% Series G redeemable perpetual preferred shares
  • 6.250% Series H redeemable perpetual preferred shares

were classified as follows:



Ordinary Dividend Income(1)


Qualified Dividend Income


Capital Gain Distributions(2)(3)(4)





100% of the Ordinary Dividend Income is treated as Internal Revenue Code (IRC) Section 199A Qualified REIT Dividend Income. Treasury Regulation §1.199A-3(c)(2)(ii) requires that shareholders hold their REIT shares for at least 45 days in order for the dividends to be treated as Section 199A Dividends.


29.308593% of the capital gain distributions is treated as unrecaptured IRC Section 1250 gain.


Pursuant to Treasury Regulation §1.1061-6(c), the Company is disclosing additional information related to the capital gain dividends reported on Form 1099-DIV, Box 2a, Total Capital Gain Distributions for purposes of IRC Section 1061. IRC Section 1061 is generally applicable to direct and indirect holders of “applicable partnership interests.” The “One Year Amounts” and “Three Year Amounts” required to be disclosed are both zero with respect to the 2021 distributions, since all capital gain dividends relate to IRC Section 1231 gains. Shareholders should consult with their tax advisors to determine whether IRC Section 1061 applies to their capital gain dividends.


100% of the capital gain distributions represent gain from dispositions of US real property interests pursuant to IRC Section 897 for foreign shareholders.

The Company's tax return for the year ended December 31, 2021 has not yet been filed. As a result, the income tax classification for the distributions discussed above has been calculated using the best available information as of the date of this release.

The Company encourages shareholders to consult with their own tax advisors as to the specific tax treatment of these distributions.

About American Homes 4 Rent

American Homes 4 Rent (NYSE: AMH) is a leader in the single-family home rental industry and “American Homes 4 Rent” is a nationally recognized brand for rental homes, known for high-quality, good value and resident satisfaction. We are an internally managed Maryland real estate investment trust, or REIT, focused on acquiring, developing, renovating, leasing, and operating attractive, single-family homes as rental properties. As of September 30, 2021, we owned 56,077 single-family properties in selected submarkets in 22 states.

Additional information about American Homes 4 Rent is available on our website at  

American Homes 4 Rent
Investor Relations
Nicholas Fromm
Phone: (855) 794-2447

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SOURCE American Homes 4 Rent

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