American Tower Corporation has filed its year-end tax reporting for all four quarterly distributions made in 2025. The company affirmed that no capital gain, unrecaptured section 1250 gain, or non-dividend distributions were declared during the tax year. The December 2025 distribution, payable in February 2026, will be accounted for in the 2026 tax year, ensuring clarity for investors preparing their 2025 filings.

For the 2025 tax year, AMT declared distributions on December 27, 2024; April 11, June 13; and September 30, each with a cash distribution of 1.62 or 1.70 per share. Ordinary taxable dividends equaled the full cash amount for each quarter. Qualified taxable dividends ranged from 0.0345 to 0.0362 per share, representing roughly 2% of the total distribution. Section 199A dividends, which may be eligible for a 20% deduction under U.S. tax code, accounted for approximately 98% of each distribution, ranging from 1.5855 to 1.6638 per share. Section 897 ordinary distributions, related to foreign real property interests, amounted to 0.1688 to 0.1771 per share each quarter.

Shareholders should use these allocations to accurately report their 2025 dividend income and determine eligibility for the qualified dividend rate and Section 199A deduction. AMT recommends consulting personal tax advisors to optimize tax positions, particularly given the high proportion of Section 199A dividends in each quarterly distribution. The absence of capital gain distributions simplifies tax reporting, focusing attention on ordinary versus qualified dividend treatment.