CubeSmart Common Stock Distribution Tax Allocations

Record Date Payable Date Total Distribution
per share
Ordinary Dividend (Box 1a) Total Capital Gain
(Box 2a)
Unrecaptured Section 1250 Gain (1)
(Box 2b)
Nondividend Distribution (Box 3) Section 199A Dividend (2) (Box 5) Section 897 Capital Gains
(Box 2f)
1/3/2023 1/17/2023 $ 0.49 $ 0.490000 $ 0.000000 $ 0.000000 $ 0.000000 $ 0.490000 $ 0.000000
4/3/2023 4/17/2023 $ 0.49 $ 0.490000 $ 0.000000 $ 0.000000 $ 0.000000 $ 0.490000 $ 0.000000
7/3/2023 7/17/2023 $ 0.49 $ 0.490000 $ 0.000000 $ 0.000000 $ 0.000000 $ 0.490000 $ 0.000000
10/2/2023 10/16/2023 $ 0.49 $ 0.490000 $ 0.000000 $ 0.000000 $ 0.000000 $ 0.490000 $ 0.000000
    $ 1.96 $ 1.960000 $ 0.000000 $ 0.000000 $ 0.000000 $ 1.960000 $ 0.000000
(1) Amounts in Box 2b are included in Box 2a.
(2) Amounts in Box 5 are included in Box 1a.

The fourth quarter 2023 distribution made to holders of record of common shares as of January 2, 2024 is considered a 2024 distribution for federal income tax purposes.

Pursuant to Treas. Reg. § 1.1061-6(c), the Company reports that for purposes of section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are $0.00 with respect to direct and indirect holders of “applicable partnership interests.”


2020 Form 8937

2019 Form 8937

2018 Form 8937

2017 Form 8937

2012 Form 8937