AvalonBay Communities Inc. (AvalonBay) provides this page as an informational page only to assist recipients of 1099-DIV in interpreting the data only. For tax advice please seek the assistance of your tax advisor. Form 1099-DIV is issued to each person whom AvalonBay paid dividends on stock of $10 or more. If a Real Estate Investment Trust declares a dividend in the last calendar quarter of a year, payable to shareholders of record on a specific date within the last quarter, and paid by the following January, they are treated as if received by the shareholders on December 31st.
The following is a brief description of the information to appear in the various boxes of your 1099-DIV:
