{"id":17462,"date":"2026-02-03T20:46:52","date_gmt":"2026-02-04T02:46:52","guid":{"rendered":"https:\/\/1reason.com\/re\/sun-communities-inc-announces-tax-treatment-of-2025-distributions\/17462\/"},"modified":"2026-02-04T14:46:52","modified_gmt":"2026-02-04T20:46:52","slug":"sun-communities-inc-announces-tax-treatment-of-2025-distributions","status":"publish","type":"post","link":"https:\/\/1reason.com\/re\/sun-communities-inc-announces-tax-treatment-of-2025-distributions\/17462\/","title":{"rendered":"Sun Communities, Inc. Announces Tax Treatment of 2025 Distributions"},"content":{"rendered":"<div>\n<p align=\"justify\"><b>Common Shares (CUSIP No. 866674104) &#8211; SUI<\/b><\/p>\n<table style=\"border-collapse: collapse;width:100%;border-collapse:collapse\">\n<tr>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: bottom\"><b>Declared Date<\/b><\/td>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: bottom\"><b>Record Date<\/b><\/td>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: bottom\"><b>Payable Date<\/b><\/td>\n<td colspan=\"2\" style=\"text-align: center;vertical-align: middle;vertical-align: bottom\"><b>Distribution<\/b><br \/><b>($ per share)<\/b><\/td>\n<td colspan=\"2\" style=\"text-align: center;vertical-align: middle;vertical-align: bottom\"><b>Ordinary Taxable Dividend <\/b><sup><b>(2)<\/b><\/sup><b> ($ per share)<\/b><\/td>\n<td colspan=\"2\" style=\"text-align: center;vertical-align: middle;vertical-align: bottom\"><b>Qualified Taxable Dividend <\/b><sup><b>(2)<\/b><\/sup><b> ($ per share)<\/b><\/td>\n<td colspan=\"2\" style=\"text-align: center;vertical-align: middle;vertical-align: bottom\">\n<p><b>Non Dividend Distribution<\/b><br \/><b>($ per share)<\/b><\/td>\n<td colspan=\"2\" style=\"text-align: center;vertical-align: middle;vertical-align: bottom\"><b>Total Capital Gain Distribution<\/b><br \/><b>($ per share)<\/b><\/td>\n<td colspan=\"2\" style=\"text-align: center;vertical-align: middle;vertical-align: bottom\"><b>Unrecaptured Section 1250 Gain <\/b><sup><b>(1)<\/b><\/sup><br \/><b>($ per share)<\/b><\/td>\n<td colspan=\"2\" style=\"text-align: center;vertical-align: middle;vertical-align: bottom\"><b>Section 199A Dividend <\/b><sup><b>(2)<\/b><\/sup><br \/><b>($ per share)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">12\/02\/2024<\/td>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">12\/31\/2024<\/td>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">01\/15\/2025<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.940000<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.350157<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.000002<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.082772<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.507071<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.507071<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.350155<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">03\/14\/2025<\/td>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">03\/31\/2025<\/td>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">04\/15\/2025<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.940000<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.350157<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.000002<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.082772<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.507071<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.507071<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.350155<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">04\/30\/2025<\/td>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">05\/14\/2025<\/td>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">05\/22\/2025<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">4.000000<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">1.490026<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.000006<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.352223<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">2.157751<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">2.157751<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">1.490020<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">06\/04\/2025<\/td>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">06\/30\/2025<\/td>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">7\/15\/2025<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">1.040000<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.387407<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.000002<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.091578<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.561015<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.561015<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.387405<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">09\/03\/2025<\/td>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">09\/30\/2025<\/td>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\">10\/15\/2025<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>$<\/u><\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>1.040000<\/u><\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>$<\/u><\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>0.387407<\/u><\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>$<\/u><\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>0.000002<\/u><\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>$<\/u><\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>0.091578<\/u><\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>$<\/u><\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>0.561015<\/u><\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>$<\/u><\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>0.561015<\/u><\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>$<\/u><\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\"><u>0.387405<\/u><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\" \/>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\" \/>\n<td style=\"text-align: center;vertical-align: middle;vertical-align: middle\" \/>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">7.960000<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">2.965154<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.000014<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">0.700923<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">4.293923<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">4.293923<\/td>\n<td style=\"padding-right: 0;text-align: right;vertical-align: middle;vertical-align: middle\">$<\/td>\n<td style=\"padding-left: 0;text-align: right;vertical-align: middle;vertical-align: middle\">2.965140<\/td>\n<\/tr>\n<\/table>\n<p>(1)To the extent that Unrecaptured Section 1250 Gain exists, the gain is a subset of, and included in, the Total Capital Gain Distribution amount.<br \/>(2)The Section 199A Dividend and Qualified Taxable Dividend are subsets of, and included in, the Ordinary Taxable Dividend.<\/p>\n<p>Shareholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from the Company.<\/p>\n<p align=\"justify\"><b>About Sun Communities, Inc.<\/b><\/p>\n<p>Sun Communities, Inc. is a REIT that, as of September 30, 2025, owned, operated, or had an interest in a portfolio of 501 developed properties comprising approximately 174,680 developed sites in the United States, Canada, and the United Kingdom.<\/p>\n<p align=\"justify\"><b>FOR FURTHER INFORMATION AT THE COMPANY:<\/b><\/p>\n<p>Mark Patten<br \/>Chief Financial Officer<br \/>(248) 208-2500<br \/>www.suninc.com<\/p>\n<p><img alt=\"\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" class=\"lazyload\" data-src=\"https:\/\/ml.globenewswire.com\/media\/YWNlMGNhY2UtM2Y0My00NWJiLTljNTQtZTM0MGE1ZmFiY2ZlLTEwMTg0NTUtMjAyNi0wMS0yMS1lbg==\/tiny\/Sun-Communities-Inc-.png\"><\/div>\n","protected":false},"excerpt":{"rendered":"<div>\n<p align=\"justify\">Southfield, MI, Jan. 21, 2026 (GLOBE NEWSWIRE) &#8212; Sun Communities, Inc. (NYSE:SUI) (the &#8220;Company&#8221;) announced the tax treatment of its 2025 common share distributions.<\/p>\n<\/div>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":[],"categories":[11],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts\/17462"}],"collection":[{"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/comments?post=17462"}],"version-history":[{"count":1,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts\/17462\/revisions"}],"predecessor-version":[{"id":17469,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts\/17462\/revisions\/17469"}],"wp:attachment":[{"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/media?parent=17462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/categories?post=17462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/tags?post=17462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}