Return of Capital


I have a question on the taxation of return of capital distributions. I was looking at my 1099 for Realty Income (O) and see that ~70% of the dividend is return of capital so it is currently untaxed.

From reading online, the return of capital does lower the tax basis so once I sell, it would affect my taxes once I sell.

Is the main benefit then just that I can get the income now but hold on to the stock long enough to get the long term capital gain tax rate when I sell it? Am I also deferring the tax payment until later when I sell it?

Also, if I hold the stock for let’s say 5 years and there is a 3% return of capital every year, then eventually would that lower the tax basis by about 15%? So I’d be seeing a decent size taxable amount if I sell it after several years?

Also, in theory, should the stock price be affected by the return of capital distributions? Like the tax basis will go down and theoretically the stock price should go down by the same amount?

Just want to understand better the benefits of the return of capital distribution.


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