EX-99.1 2 modivreit-2026116_2025divi.htm EX-99.1

Exhibit 99.1

Modiv Industrial Announces Tax Treatment of 2025 Dividends

Denver, CO, January 22, 2026 – Modiv Industrial, Inc. (“Modiv Industrial,” “Modiv” or the “Company”) (NYSE:MDV), the only public REIT exclusively focused on acquiring industrial manufacturing real estate properties, announced the tax treatment for its 2025 common stock and preferred stock dividends.

Common Stock Distributions

FORM 1099-DIV									Box 1a			Box 1b			Box 2a			Box 2b			Box 2e			Box 2f			Box 3			Box 5
Record Date			Payment Date			Distribution 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 (1)			Section 199A Dividends
12/31/2024			1/27/2025			$0.09583			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.09583			$0.00
1/31/2025			2/25/2025			$0.09750			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.09750			$0.00
2/28/2025			3/25/2025			$0.09750			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.09750			$0.00
3/31/2025			4/25/2025			$0.09750			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.09750			$0.00
4/30/2025			5/15/2025			$0.09750			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.09750			$0.00
5/30/2025			6/16/2025			$0.09750			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.09750			$0.00
6/30/2025			7/15/2025			$0.09750			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.09750			$0.00
7/31/2025			8/15/2025			$0.09750			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.09750			$0.00
8/29/2025			9/15/2025			$0.09750			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.09750			$0.00
9/30/2025			10/15/2025			$0.09750			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.09750			$0.00
10/31/2025			11/14/2025			$0.09750			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.09750			$0.00
11/28/2025			12/15/2025			$0.09750			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.09750			$0.00
			Totals			$1.16833			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$1.16833			$0.00

Preferred Stock Dividends

FORM 1099-DIV									Box 1a			Box 1b			Box 2a			Box 2b			Box 2e			Box 2f			Box 3			Box 5
Record Date			Payment Date			Dividends 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 (2)
12/31/2024			1/15/2025			$0.4609375			$0.4609375			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.4609375
3/31/2025			4/15/2025			$0.4609375			$0.4609375			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.4609375
6/30/2025			7/15/2025			$0.4609375			$0.4609375			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.4609375
9/30/2025			10/15/2025			$0.4609375			$0.4609375			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$0.4609375
			Totals			$1.8437500			$1.8437500			$0.00			$0.00			$0.00			$0.00			$0.00			$0.00			$1.8437500

(1) Amounts in Box 3 are also known as Return of Capital.

(2) Section 199A Dividends is a subset of, and included in, the Ordinary Taxable Dividend amount.

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About Modiv Industrial

Modiv Industrial, Inc. is an internally managed REIT that is focused on single-tenant net-lease industrial manufacturing real estate. The Company actively acquires critical industrial manufacturing properties with long-term leases to tenants that fuel the national economy and strengthen the nation’s supply chains. For more information, please visit: www.modiv.com.

Forward-looking Statements

Certain statements contained in this press release, other than historical facts, may be considered forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended. These statements include, but are not limited to, statements related to annualized dividend rates, future distributions and distributions declared by the Company’s board of directors. Such forward-looking statements are subject to various risks and uncertainties, including but not limited to those described under the section entitled “Risk Factors” in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 filed with the Securities and Exchange Commission (the “SEC”) on March 4, 2025. Accordingly, there are or will be important factors that could cause actual outcomes or results to differ materially from those indicated in these statements. These factors should not be construed as exhaustive and should be read in conjunction with the other cautionary statements that are included in this press release and in the Company’s other filings with the SEC. Any forward-looking statements herein speak only as of the time when made and are based on information available to the Company as of such date and are qualified in their entirety by this cautionary statement. The Company assumes no obligation to revise or update any such statement now or in the future, unless required by law.

Inquiries:

management@modiv.com