绕过这个“陷阱”的办法很简单,就是不要在Taxable Investment Account里买REITs,而要在Tax-advantaged Account里买,比如401K、Traditional IRA和Roth IRA(更多细节详见清单:美国职场新手理财入门指南)。在Tax-advantaged Account买REITs每年拿到的Dividend不需要交税,可以红利再投(Dividend Reinvested),起到长期的财富积累作...
(returning to 39.6% in 2026), plus a separate 3.8% surtax on investment income. Taxpayers may also generally deduct 20% of the combined qualified business income amount which includes Qualified REIT Dividends through Dec. 31, 2025. Taking into account the 20% deduction, the highest effective ...
equitable if contribution pursuant to this Section 7 were determined by pro rata allocation (even if the Underwriters were treated as one entity for such purpose) or by any other method of allocation which does not take account of the equitable considerations referred to above in this Section 7...
A REIT is required to invest at least 75% of total assets in real estate and to distribute 90% of its taxable income to investors. Stock markets are volatile and can fluctuate significantly in response to company, industry, political, regulatory, market, or economic developments. Investing in...
A REIT’s taxable subsidiaries (companies providing services to tenants in REIT buildings) must be < 25% of the REIT’s assets Their income does not count toward the 75% income test Shareholders Shares must be owned by at least 100 shareholders Must have transferrable shares No more than 50...
such as office buildings, apartment buildings, and retail spaces. These properties are owned with the purpose of leasing them to tenants. The real estate companies take the rental income made from these properties and pay out the bulk of their taxable income annually to shareholders as dividends....
Unlike public corporations, REITs often distribute 100% of their taxable income in the form of dividends, which means they do not pay corporate income taxes.1After management deductions, profits are distributed pre-tax to investors. REITs have outperformed corporate bonds over the long run, making...
Units held for more than three years (36 months) are subject to LTCG tax at 10% if they result in an income over Rs.1 lakh. Additional points on taxation: Interest income from REITs is taxable. Dividend income from REITs is taxable depending on the REIT’s special tax concession statu...
A REIT is an entity that would be taxed as a corporation were it not for its special REIT status. To meet the definition of a REIT, the bulk of its assets and income must come from real estate. In addition, it must pay 90% of its taxable income to shareholders. This requirement mean...
However, REITs don't offer capital appreciation since REITs must pay 90% of their income back to investors.Only 10% of taxable income can thus be reinvested into the REIT to buy new holdings. In addition, REIT dividends are taxed as regular income, and some REITs have high management and ...