American Tower Declares $1.62 and $1.70 Quarterly Payouts Totaling $6.72 in 2025
American Tower declared four 2025 quarterly distributions totaling $6.72 per share: $1.62 on Feb 3 and $1.70 on April 28, July 11 and Oct 20. All distributions were ordinary taxable dividends, including $0.145 per share qualified dividends and $0.700 per share Section 199A, with no capital gains reported.
1. Annual Distribution Overview
American Tower Corporation reported total cash distributions of 6.72 per share for the 2025 tax year, reflecting four quarterly payments of 1.62, 1.70, 1.70 and 1.70 per share. Ordinary taxable dividends equaled the full cash distribution each quarter, while qualified taxable dividends ranged from 0.0345 to 0.0362 per share. Section 199A dividends represented approximately 98% of each payment, enhancing potential pass-through deduction benefits for eligible shareholders.
2. Quarterly Payment Schedule
The record and payment dates for 2025 distributions were as follows – Quarter 1: record date December 27, 2024; payment date February 3, 2025. Quarter 2: April 11 / April 28, Quarter 3: June 13 / July 11; and Quarter 4: September 30 / October 20, 2025. No capital gain, unrecaptured section 1250 gain or non-dividend distributions were allocated in any quarter, simplifying year-end tax reporting for investors.
3. Investor Tax Considerations
Shareholders holding American Tower Common Stock (CUSIP 03027X100) should note that all distributions for 2025 are classified as ordinary taxable dividends, with a small portion qualifying under the 199A pass-through deduction. The information provided serves as the final income allocation for the tax year; the December 4, 2025 declaration payable in February 2026 will be reported for the 2026 tax year. Investors are advised to consult tax advisors regarding the treatment of qualified dividends and potential Section 199A benefits.