{"id":7956,"date":"2023-02-21T21:25:03","date_gmt":"2023-02-22T03:25:03","guid":{"rendered":"https:\/\/1reason.com\/re\/umh-properties-inc-announces-tax-treatment-for-2022-distributions\/7956\/"},"modified":"2023-02-22T15:25:03","modified_gmt":"2023-02-22T21:25:03","slug":"umh-properties-inc-announces-tax-treatment-for-2022-distributions","status":"publish","type":"post","link":"https:\/\/1reason.com\/re\/umh-properties-inc-announces-tax-treatment-for-2022-distributions\/7956\/","title":{"rendered":"UMH PROPERTIES, INC. ANNOUNCES TAX TREATMENT FOR 2022 DISTRIBUTIONS"},"content":{"rendered":"
\n

Common – CUSIP 903002103<\/strong><\/p>\n\n\n\n\n\n\n\n\n
Shown as Dollars ($)<\/strong><\/td>\n<\/tr>\n
Payment Date<\/strong><\/td>\nDistributions Per Share<\/strong><\/td>\nNon-Qualifying Ord. Income (1a)<\/strong><\/td>\nTotal Long-Term Capital Gain (2a)<\/strong><\/td>\nUnrecaptured Sec. 1250 Gain<\/strong>
(2b)<\/strong><\/td>\n		Return of Capital (3)<\/strong><\/td>\nSection 199A Dividends (5)<\/strong><\/td>\n<\/tr>\n
3\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.20 <\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.20<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n<\/tr>\n
6\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.20 <\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.20<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n<\/tr>\n
9\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.20 <\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.20<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n<\/tr>\n
12\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.20 <\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.20<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n<\/tr>\n
TOTAL<\/strong><\/td>\n$<\/strong><\/td>\n0.80 <\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.80<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n<\/tr>\n<\/table>\n\n\n\n\n\n\n\n\n
Shown as a Percentage (%)<\/strong><\/td>\n<\/tr>\n
Payment Date<\/strong><\/td>\nDistributions Per Share<\/strong><\/td>\nNon-Qualifying Ord. Income (1a)<\/strong><\/td>\nTotal Long-Term Capital Gain (2a)<\/strong><\/td>\nUnrecaptured Sec. 1250 Gain<\/strong>
(2b)<\/strong><\/td>\n		Return of Capital (3)<\/strong><\/td>\nSection 199A Dividends (5)<\/strong><\/td>\n<\/tr>\n
3\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.20 <\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n100<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n
6\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.20 <\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n100<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n
9\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.20 <\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n100<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n
12\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.20 <\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n100<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n
TOTAL<\/strong><\/td>\n$<\/strong><\/td>\n0.80 <\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n100<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n<\/table>\n

6.75% Series C Cumulative Redeemable Preferred – CUSIP 903002400<\/strong><\/p>\n\n\n\n\n\n\n\n\n
Shown as Dollars ($)<\/strong><\/td>\n<\/tr>\n
Payment Date<\/strong><\/td>\nDistributions Per Share<\/strong><\/td>\nNon-Qualifying Ord. Income (1a)<\/strong><\/td>\nTotal Long-Term Capital Gain (2a)<\/strong><\/td>\nUnrecaptured Sec. 1250 Gain<\/strong>
(2b)<\/strong><\/td>\n		Return of Capital (3)<\/strong><\/td>\nSection 199A Dividends (5)<\/strong><\/td>\n<\/tr>\n
3\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.421875<\/strong><\/td>\n$<\/strong><\/td>\n0.165476<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.256399<\/strong><\/td>\n$<\/strong><\/td>\n0.165476<\/strong><\/td>\n<\/tr>\n
6\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.421875<\/strong><\/td>\n$<\/strong><\/td>\n0.165476<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.256399<\/strong><\/td>\n$<\/strong><\/td>\n0.165476<\/strong><\/td>\n<\/tr>\n
9\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.257800<\/strong><\/td>\n$<\/strong><\/td>\n0.101119<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.156681<\/strong><\/td>\n$<\/strong><\/td>\n0.101119<\/strong><\/td>\n<\/tr>\n
12\/15\/22<\/strong><\/td>\n\n–<\/strong><\/td>\n\n–<\/strong><\/td>\n\n–<\/strong><\/td>\n\n–<\/strong><\/td>\n\n–<\/strong><\/td>\n\n–<\/strong><\/td>\n<\/tr>\n
TOTAL<\/strong><\/td>\n$<\/strong><\/td>\n1.101550<\/strong><\/td>\n$<\/strong><\/td>\n 0.432071<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.669479<\/strong><\/td>\n$<\/strong><\/td>\n 0.432071<\/strong><\/td>\n<\/tr>\n<\/table>\n\n\n\n\n\n\n\n\n
Shown as a Percentage (%)<\/strong><\/td>\n<\/tr>\n
Payment Date<\/strong><\/td>\nDistributions Per Share<\/strong><\/td>\nNon-Qualifying Ord. Income (1a)<\/strong><\/td>\nTotal Long-Term Capital Gain (2a)<\/strong><\/td>\nUnrecaptured Sec. 1250 Gain<\/strong>
(2b)<\/strong><\/td>\n		Return of Capital (3)<\/strong><\/td>\nSection 199A Dividends (5)<\/strong><\/td>\n<\/tr>\n
3\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.421875<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n60.776037<\/strong><\/td>\n%<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n
6\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.421875<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n60.776037<\/strong><\/td>\n%<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n
9\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.257800<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n60.776037<\/strong><\/td>\n%<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n
12\/15\/22<\/strong><\/td>\n\n–<\/strong><\/td>\n–<\/strong><\/td>\n\n–<\/strong><\/td>\n\n–<\/strong><\/td>\n\n–<\/strong><\/td>\n\n–<\/strong><\/td>\n<\/tr>\n
TOTAL<\/strong><\/td>\n$<\/strong><\/td>\n1.101550<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n60.776037<\/strong><\/td>\n%<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n<\/table>\n

<\/p>\n

6.375% Series D Cumulative Redeemable Preferred – CUSIP 903002509<\/strong><\/p>\n\n\n\n\n\n\n\n\n
Shown as Dollars ($)<\/strong><\/td>\n<\/tr>\n
Payment Date<\/strong><\/td>\nDistributions Per Share<\/strong><\/td>\nNon-Qualifying Ord. Income (1a)<\/strong><\/td>\nTotal Long-Term Capital Gain (2a)<\/strong><\/td>\nUnrecaptured Sec. 1250 Gain<\/strong>
(2b)<\/strong><\/td>\n		Return of Capital (3)<\/strong><\/td>\nSection 199A Dividends (5)<\/strong><\/td>\n<\/tr>\n
3\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.398438 <\/strong><\/td>\n$<\/strong><\/td>\n0.156283<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.242155<\/strong><\/td>\n$<\/strong><\/td>\n0.156283<\/strong><\/td>\n<\/tr>\n
6\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.398438 <\/strong><\/td>\n$<\/strong><\/td>\n0.156283<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.242155<\/strong><\/td>\n$<\/strong><\/td>\n0.156283<\/strong><\/td>\n<\/tr>\n
9\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.398438 <\/strong><\/td>\n$<\/strong><\/td>\n0.156283<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.242155<\/strong><\/td>\n$<\/strong><\/td>\n0.156283<\/strong><\/td>\n<\/tr>\n
12\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.398438<\/strong><\/td>\n$<\/strong><\/td>\n0.156283<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.242155<\/strong><\/td>\n$<\/strong><\/td>\n0.156283<\/strong><\/td>\n<\/tr>\n
TOTAL<\/strong><\/td>\n$<\/strong><\/td>\n1.593752<\/strong><\/td>\n$<\/strong><\/td>\n 0.625132<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.00<\/strong><\/td>\n$<\/strong><\/td>\n0.968620<\/strong><\/td>\n$<\/strong><\/td>\n0.625132<\/strong><\/td>\n<\/tr>\n<\/table>\n\n\n\n\n\n\n\n\n
Shown as a Percentage (%)<\/strong><\/td>\n<\/tr>\n
Payment Date<\/strong><\/td>\nDistributions Per Share<\/strong><\/td>\nNon-Qualifying Ord. Income (1a)<\/strong><\/td>\nTotal Long-Term Capital Gain (2a)<\/strong><\/td>\nUnrecaptured Sec. 1250 Gain<\/strong> <\/p>\n

(2b)<\/strong><\/td>\n

Return of Capital (3)<\/strong><\/td>\nSection 199A Dividends (5)<\/strong><\/td>\n<\/tr>\n
3\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.398438 <\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n60.776037<\/strong><\/td>\n%<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n
6\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.398438 <\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n60.776037<\/strong><\/td>\n%<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n
9\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.398438 <\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n60.776037<\/strong><\/td>\n%<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n
12\/15\/22<\/strong><\/td>\n$<\/strong><\/td>\n0.398438<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n60.776037<\/strong><\/td>\n%<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n
TOTAL<\/strong><\/td>\n$<\/strong><\/td>\n1.593752<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n0<\/strong><\/td>\n%<\/strong><\/td>\n60.776037<\/strong><\/td>\n%<\/strong><\/td>\n39.223963<\/strong><\/td>\n%<\/strong><\/td>\n<\/tr>\n<\/table>\n

NOTE:<\/strong> Section 199A Dividends (Box 5) is a subset of, and is included in, the Total Non-Qualifying Ordinary Income reported in Box 1a.<\/p>\n

DIVIDEND REINVESTMENT PLAN DISCOUNTS<\/strong><\/p>\n

Common – CUSIP 903002103<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
DISCOUNT DATE<\/strong><\/td>\nFAIR MARKET VALUE ($)<\/strong><\/td>\n\nDISCOUNT PRICE ($)<\/strong><\/td>\n\nDISCOUNT ON D\/R ($)<\/strong><\/td>\n<\/tr>\n
1\/18\/2022<\/strong><\/td>\n24.530<\/strong><\/td>\n\n23.625<\/strong><\/td>\n\n0.905<\/strong><\/td>\n<\/tr>\n
2\/15\/2022<\/strong><\/td>\n23.005<\/strong><\/td>\n\n22.125<\/strong><\/td>\n\n0.880<\/strong><\/td>\n<\/tr>\n
3\/15\/2022<\/strong><\/td>\n24.290<\/strong><\/td>\n\n23.375<\/strong><\/td>\n\n0.915<\/strong><\/td>\n<\/tr>\n
4\/18\/2022<\/strong><\/td>\n23.915<\/strong><\/td>\n\n22.875<\/strong><\/td>\n\n1.040<\/strong><\/td>\n<\/tr>\n
5\/16\/2022<\/strong><\/td>\n19.445<\/strong><\/td>\n\n18.500<\/strong><\/td>\n\n0.945<\/strong><\/td>\n<\/tr>\n
6\/15\/2022<\/strong><\/td>\n17.230<\/strong><\/td>\n\n16.750<\/strong><\/td>\n\n0.480<\/strong><\/td>\n<\/tr>\n
7\/15\/2022<\/strong><\/td>\n19.100<\/strong><\/td>\n\n18.250<\/strong><\/td>\n\n0.850<\/strong><\/td>\n<\/tr>\n
8\/15\/2022<\/strong><\/td>\n19.675<\/strong><\/td>\n\n18.750<\/strong><\/td>\n\n0.925<\/strong><\/td>\n<\/tr>\n
9\/15\/2022<\/strong><\/td>\n18.150<\/strong><\/td>\n\n17.500<\/strong><\/td>\n\n0.650<\/strong><\/td>\n<\/tr>\n
10\/17\/2022<\/strong><\/td>\n16.420<\/strong><\/td>\n\n15.625<\/strong><\/td>\n\n0.795<\/strong><\/td>\n<\/tr>\n
11\/15\/2022<\/strong><\/td>\n17.485<\/strong><\/td>\n\n16.875<\/strong><\/td>\n\n0.610<\/strong><\/td>\n<\/tr>\n
12\/15\/2022<\/strong><\/td>\n16.850<\/strong><\/td>\n\n16.375<\/strong><\/td>\n\n0.475<\/strong><\/td>\n<\/tr>\n<\/table>\n

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>\n

UMH Properties, Inc., which was organized in 1968, is a public equity REIT that owns and operates 135 manufactured home communities containing approximately 25,700 developed homesites. These communities are located in New Jersey, New York, Ohio, Pennsylvania, Tennessee, Indiana, Maryland, Michigan, Alabama, South Carolina and Georgia. UMH also has an ownership interest in and operates two communities in Florida, containing 363 sites, through its joint venture with Nuveen Real Estate.<\/p>\n

Contact: Nelli Madden<\/strong><\/p>\n

732-577-9997<\/strong><\/p>\n

#####<\/p>\n<\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

\n

FREEHOLD, NJ, Jan. 25, 2023 (GLOBE NEWSWIRE) — UMH Properties, Inc. (NYSE:UMH) today announced the tax treatment of its 2022 distributions. The following tables summarize, for income tax purposes, the nature of cash distributions paid to stockholders of UMH\u2019s common and preferred shares during the calendar year ended December 31, 2022.<\/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\/7956"}],"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=7956"}],"version-history":[{"count":1,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts\/7956\/revisions"}],"predecessor-version":[{"id":7983,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts\/7956\/revisions\/7983"}],"wp:attachment":[{"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/media?parent=7956"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/categories?post=7956"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/tags?post=7956"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}