Starwood Property Trust Announces Tax Reporting Information

Form 1099-DIV Reference:

 (Boxes 1a + 2a + 3) 

 Box 1a 

 Box 1b 

 Box 2a 

Box 2b

Box 2e

Box 2f

Box 3

Box 5

Record Date

Payable Date

 Cash Distribution 

 Adjustment 

 Total Dividend Per
Share 

 Ordinary Taxable
Dividend 

 Taxable Qualified
Dividends 

 Total Capital Gain
Distribution 

Unrecaptured 1250
Gain

Section 897
Ordinary Dividends

Section 897 Capital
Gain

Nondividend
Distributions

Section 199A
dividends

 (v) 

 (i) 

 (ii) 

 (iii) 

(i)

 (iii) 

 (iv) 

(i)

3/29/2024

4/15/2024

0.4800

0.0000

0.4800

0.3807

0.0717

0.0993

0.0455

0.0000

0.0866

0.0000

0.3090

6/28/2024

7/15/2024

0.4800

0.0000

0.4800

0.3807

0.0717

0.0993

0.0455

0.0000

0.0866

0.0000

0.3090

9/30/2024

10/15/2024

0.4800

0.0000

0.4800

0.3807

0.0717

0.0993

0.0455

0.0000

0.0866

0.0000

0.3090

12/31/2024

1/15/2025

0.4800

-0.3408

0.1392

0.1104

0.0208

0.0288

0.0132

0.0000

0.0251

0.0000

0.0896

Totals

1.9200

-0.3408

1.5792

1.2525

0.2359

0.3267

0.1497

0.0000

0.2849

0.0000

1.0166

(i)

Amounts in Box 1b, Box 2e, and Box 5 are included in Box 1a

(ii)

For purposes of the disclosure required by Treas. Reg. Sec. 1.1061-6(c), the Company reports to direct or indirect holders 

of an ‘applicable partnership interest’ that the portion of the amounts shown on Box 2a relating to the ‘One Year Amounts Disclosure’

is equal to $0.0328 and the portion relating to the ‘Three Year Amounts Disclosure’ is equal to $0.0280.

(iii)

Amounts in Box 2b and Box 2f are included in Box 2a

(iv)

Amounts in Box 3 are also known as Return of Capital

(v)

The cash dividend of $0.48 per share of common stock (with a record date of December 31, 2024, that was paid on January 15, 2025) is a split-year dividend, of which $0.1392 is allocable to 2024
 for federal income tax purposes and the remaining $0.3408 will be allocable to 2025 for federal income tax purposes.