About Us

Laser Focus World is an industry bedrock—first published in 1965 and still going strong. We publish original articles about cutting-edge advances in lasers, optics, photonics, sensors, and quantum technologies, as well as test and measurement, and the shift currently underway to usher in the photonic integrated circuits, optical interconnects, and copackaged electronics and photonics to deliver the speed and efficiency essential for data centers of the future.

Our 80,000 qualified print subscribers—and 130,000 12-month engaged online audience—trust us to dive in and provide original journalism you won’t find elsewhere covering key emerging areas such as laser-driven inertial confinement fusion, lasers in space, integrated photonics, chipscale lasers, LiDAR, metasurfaces, high-energy laser weaponry, photonic crystals, and quantum computing/sensors/communications. We cover the innovations driving these markets.

Laser Focus World is part of Endeavor Business Media, a division of EndeavorB2B.

Laser Focus World Membership

Never miss any articles, videos, podcasts, or webinars by signing up for membership access to Laser Focus World online. You can manage your preferences all in one place—and provide our editorial team with your valued feedback.

Magazine Subscription

Can you subscribe to receive our print issue for free? Yes, you sure can!

Newsletter Subscription

A Laser Focus World newsletter subscription is free to qualified professionals:

The Daily Beam

Showcases the newest content from Laser Focus World, including photonics- and optics-based applications, components, research, and trends. (Daily)

Product Watch

The latest in products within the photonics industry. (9x per year)

Bio & Life Sciences Product Watch

The latest in products within the biophotonics industry. (4x per year)

Laser Processing Product Watch

The latest in products within the laser processing industry. (3x per year)

Get Published!

If you’d like to write an article for us, reach out with a short pitch to Sally Cole Johnson: [email protected]. We love to hear from you.

Photonics Hot List

Laser Focus World produces a video newscast that gives a peek into what’s happening in the world of photonics.

Following the Photons: A Photonics Podcast

Following the Photons: A Photonics Podcast dives deep into the fascinating world of photonics. Our weekly episodes feature interviews and discussions with industry and research experts, providing valuable perspectives on the issues, technologies, and trends shaping the photonics community.

Social Media

Bluesky • Facebook • Instagram • LinkedIn • YouTube

Meet the Laser Focus World Team

Editorial

Sales

Editorial Advisory Board

  • Professor Andrea M. Armani, University of Southern California
  • Ruti Ben-Shlomi, Ph.D., LightSolver
  • James Butler, Ph.D., Hamamatsu
  • Natalie Fardian-Melamed, Ph.D., Columbia University
  • Justin Sigley, Ph.D., AmeriCOM
  • Professor Birgit Stiller, Max Planck Institute for the Science of Light, and Leibniz University of Hannover
  • Professor Stephen Sweeney, University of Glasgow
  • Mohan Wang, Ph.D., University of Oxford
  • Professor Xuchen Wang, Harbin Engineering University
  • Professor Stefan Witte, Delft University of Technology
My Watchlist
Indicators
Industrial Laser Index
Markets
Stocks
ETFs
Tools
Markets:
Overview
News
Currencies
International
Treasuries

Farmland Partners Announces Tax Treatment of 2023 Distributions

By: via Business Wire

Farmland Partners Inc. (NYSE: FPI) (the “Company” or “FPI”) today announced the tax treatment of our 2023 common stock distributions, as summarized in the following table.

Farmland Partners Inc.

CUSIP: 31154R109

EIN: 46-3769850

Farmland Partners Inc. 2023 Dividend Treatment
 
Common Stock
 

Dividends

Capital Gains

Declaration Date Payment Date Record

Date		 Distribution

Per Share		 Distribution Per Share Allocable to 2023 Taxable

Ordinary

(Box 1a)		 Qualified

(Box 1b)

(1)		 Total

(Box 2a)		 Unrecaputured Section 1250

(Box 2b)		 Return of Capital (Box 3)

(2)		 Section 199A (Box 5)

(1)

10/24/2022

 

1/17/2023

 

1/2/2023

$

0.060000

$

0.060000

$

-

$

-

$

0.060000

$

-

$

-

$

-

2/21/2023

 

4/17/2023

 

4/1/2023

$

0.060000

$

0.060000

$

-

$

-

$

0.060000

$

-

$

-

$

-

5/3/2023

 

7/17/2023

 

7/1/2023

$

0.060000

$

0.060000

$

-

$

-

$

0.060000

$

-

$

-

$

-

7/25/2023

 

10/16/2023

 

10/1/2023

$

0.060000

$

0.060000

$

-

$

-

$

0.060000

$

-

$

-

$

-

12/12/2023

 

1/12/2024

 

12/29/2023

$

0.210000

$

0.170342

$

-

$

-

$

0.170342

$

-

$

-

$

-

$

0.450000

$

0.410342

$

-

$

-

$

0.410342

$

-

$

-

$

-

 
Footnotes:
(1) Qualified dividends and Section 199A dividends are a subset of, and included in, the taxable ordinary dividend amount.
(2) Return of capital represents a return of stockholder investment.

The special dividend of $0.21 per share declared in December for shareholders of record as of December 29, 2023, and paid on or around January 12, 2024, is a split-year distribution with $0.17 per share considered a distribution made in 2023 for federal income tax purposes1.

Pursuant to Treas. Reg. § 1.1061-4(b)(7)(i), the capital gains shown in box 2(a) are determined under Section 1231 and are excluded from “applicable partnership interest” disclosures.

In 2023, there was no “Box 3 Nondividend Distribution” on form 1099-DIV, and therefore no requirement to file Form 8937.

The Nareit REIT 1099-DIV Spreadsheet is available for download under the heading “2023 Dividend Information” at this link: https://ir.farmlandpartners.com/resources/IRS-Forms/default.aspx.

Stockholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from us.

About Farmland Partners Inc.

Farmland Partners Inc. is an internally managed real estate company that owns and seeks to acquire high-quality North American farmland and makes loans to farmers secured by farm real estate. As of December 31, 2023, the Company owns and/or manages approximately 171,100 acres in 16 states, including Arkansas, California, Colorado, Florida, Illinois, Indiana, Iowa, Kansas, Louisiana, Mississippi, Missouri, Nebraska, North Carolina, Oklahoma, South Carolina, and Texas. In addition, the Company owns land and buildings for four agriculture equipment dealerships in Ohio leased to Ag Pro under the John Deere brand. The Company has approximately 26 crop types and over 100 tenants. The Company elected to be taxed as a REIT for U.S. federal income tax purposes, commencing with the taxable year ended December 31, 2014. Additional information: www.farmlandpartners.com or (720) 452-3100.

_____________________________

1 The REIT declared a dividend in December 2023, payable to shareholders of record as of December 29, 2023. In accordance with IRC §857(b)(9) the dividend deemed paid in 2023 is limited to the remaining 2023 earnings & profits and the balance is considered distributed in 2024.

Contacts

More News

View More
3 Healthcare Stocks Using AI to Drive Growth
Via MarketBeat
Topics Artificial Intelligence
Tickers BSX HIMS TEM
Get Exposure to Millennials' Purchasing Power With This ETF
Via MarketBeat
Topics ETFs
Tickers AAPL DASH DIS GOOGL META MILN
Why a $4.5 Billion Smart Debt Move Is Fueling Dell’s AI Ambitions
Via MarketBeat
Topics Artificial Intelligence
Tickers DELL
Beam Global Gets Buy Rating With 101% Upside Potential
Via MarketBeat
Topics Intellectual Property
Tickers BEEM
These 3 Crypto Stocks Could Get a Bump as Dollar Trust Weakens
Via MarketBeat
Topics ETFs Economy World Trade
Tickers BITF COIN HOOD
Stock Quote API & Stock News API supplied by www.cloudquote.io
Quotes delayed at least 20 minutes.
By accessing this page, you agree to the following
Privacy Policy and Terms Of Service.