JBG SMITH Reports Taxable Composition of 2025 Distributions

View all news Company Release - 01/15/2026 JBG SMITH (NYSE: JBGS), a leading owner, operator, and developer of mixed-use properties in the Washington, DC market, today announced the tax treatment of the Company's 2025 distributions on its common shares. The income allocations as they will be reported on Form 1099-DIV are set forth in the following table. JBG SMITH recommends consultation with a tax advisor regarding the federal, state, and local income tax consequences of these distributions. Common Shares – CUSIP number 46590V100 Distribution Per Share 2025 Tax Treatment Record Date Payable Date Total Taxable in 2025 Taxable in 2026 Total Ordinary Dividends Total Capital Gain Distributions Unrecap. Section 1250 Gain Section 897 Capital Gain Non- Dividend Distributions Form 1099-Div Box: 1a 2a1 2b2 2f2 3 12/30/2024 01/14/2025 $ 0.175 $ 0.175 $ 0.000 $ 0.000 $ 0.143 $ 0.143 $ 0.143 $ 0.032 05/08/2025 05/22/2025 $ 0.175 $ 0.175 $ 0.000 $ 0.000 $ 0.143 $ 0.143 $ 0.143 $ 0.032 08/07/2025 08/21/2025 $ 0.175 $ 0.175 $ 0.000 $ 0.000 $ 0.143 $ 0.143 $ 0.143 $ 0.032 11/06/2025 11/20/2025 $ 0.175 $ 0.175 $ 0.000 $ 0.000 $ 0.143 $ 0.143 $ 0.143 $ 0.032 12/30/2025 01/13/2026 $ 0.175 $ 0.000 $ 0.175 $ 0.000 $ 0.000 $ 0.000 $ 0.000 $ 0.000 Totals: $ 0.875 $ 0.700 $ 0.175 $ 0.000 $ 0.572 $ 0.572 $ 0.572 $ 0.128 As summarized in the supplemental chart below, for purposes of Section 1061 of the Internal Revenue Code, 100% of the distributions reported as Total Capital Gain Distributions in Box 2a are from sales of assets that either generated Section 1231 gains or were held for more than 3 years. Section 1061 is generally applicable to direct and indirect holders of “applicable partnership interests”. Record Date Payable Date Total Capital Gain Distributions Section 1231 Gain Distributions Section 1061 One-Year Capital Gain Distributions Section 1061 Three-Year Capital Gain Distributions 12/30/2024 01/14/2025 $ 0.143 $ 0.071 $ 0.072 $ 0.072 05/08/2025 05/22/2025 $ 0.143 $ 0.071 $ 0.072 $ 0.072 08/07/2025 08/21/2025 $ 0.143 $ 0.071 $ 0.072 $ 0.072 11/06/2025 11/20/2025 $ 0.143 $ 0.071 $ 0.072 $ 0.072 Totals: $ 0.572 $ 0.284 $ 0.288 $ 0.288 1For purposes of Section 1061 of the Internal Revenue Code, JBG SMITH is disclosing additional capital gain categories in the supplemental chart. 2 Unrecaptured Section 1250 Gain (Box 2b) and Section 897 Capital Gain (Box 2f) are a subset of, and included in, Total Capital Gain Distributions (Box 2a). About JBG SMITH JBG SMITH owns, operates and develops mixed-use properties concentrated in amenity-rich, Metro-served submarkets in and around Washington, DC, most notably National Landing, that we believe have long-term growth potential and appeal to residential, office and retail tenants. Through an intense focus on placemaking, JBG SMITH cultivates vibrant, highly amenitized, walkable neighborhoods throughout the Washington, DC metropolitan area. Approximately 75.0% of JBG SMITH's holdings are in the National Landing submarket in Northern Virginia, which is anchored by four key demand drivers: Amazon's headquarters; Virginia Tech's $1 billion Innovation Campus; proximity to the Pentagon; and our placemaking initiatives and public infrastructure improvements. JBG SMITH's dynamic portfolio currently comprises 11.8 million square feet at share of multifamily, office and retail assets, 98% of which are Metro-served. It also maintains a development pipeline encompassing 8.7 million square feet of mixed-use, primarily multifamily, development opportunities. JBG SMITH is committed to the operation and development of green, smart, and healthy buildings. For more information on JBG SMITH please visit www.jbgsmith.com. Kevin Connolly JBG SMITH Executive Vice President, Portfolio Management & Investor Relations (240) 333-3837 [email protected] Source: JBG SMITH View all news IR Contact Information Kevin Connolly EVP, Portfolio Management & Investor Relations [email protected] 240-333-3837