NEW YORK, Feb. 6, 2026 /PRNewswire/ -- Net Lease Office Properties (NYSE: NLOP) announced the income tax treatment of distributions reported on Form 1099-DIV for 2025. Shareholders are encouraged to consult with their personal tax advisors as to their specific tax treatment of Net Lease Office Properties distributions.
CUSIP 64110Y108
FORM 1099-DIV | Box 1a | Box 2a | Box 3 | Box 1b | Box 2b | Box 2f | Box 5 |
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Record Date | Payment
Date | Distribution
Per Share | Ordinary
Dividends | Capital Gain
Distributions | Nondividend
Distributions | Qualified
Dividends(1) | Unrecaptured
Section 1250 Gain(2) | Section 897
Capital Gain(3) | Section 199A
Dividends(4) | Section 1061 One-Year
Amounts Disclosure(5) | Section 1061 Three-Year
Amounts Disclosure(5) |
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8/18/2025 | 9/3/2025 | $3.1000000 | $0.0000000 | $0.0000000 | $3.1000000 | $0.0000000 | $0.0000000 | $0.0000000 | $0.0000000 | $0.0000000 | $0.0000000 |
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12/4/2025 | 12/19/2025 | $4.1000000 | $0.0000000 | $0.0000000 | $4.1000000 | $0.0000000 | $0.0000000 | $0.0000000 | $0.0000000 | $0.0000000 | $0.0000000 |
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- Qualified Dividends is a subset of, and included in, the Taxable Ordinary Dividends amount.
- Unrecaptured Section 1250 Gain is a subset of, and included in, the Taxable Capital Gain Distributions amount.
- Section 897 Capital Gain is a subset of, and included in, the Taxable Capital Gain Distributions amount.
- Section 199A Dividends is a subset of, and included in, the Taxable Ordinary Dividends amount.
- For the purposes of Section 1061 of the Internal Revenue Code, the "one-year amounts disclosure" and "three-year amounts disclosure" related to the capital gain distributions reported in box 2a are generally applicable to direct and indirect holders of "applicable partnership interests".
Net Lease Office Properties
Net Lease Office Properties (NYSE: NLOP) is a publicly traded real estate investment trust that owns a portfolio of high-quality, primarily single-tenant office properties located in the U.S. and net leased to corporate tenants operating across a variety of industries.
www.nloproperties.com
Institutional Investors:
1-212-492-1140
[email protected]
Individual Investors:
1-844-NLO REIT (656-7348)
[email protected]
Press Contact:
Anna McGrath
1-212-492-1166
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