Value From The Ground Up™
Dividend Tax Info
2016

The dividends, totaling $1.00 per share, were paid quarterly as follows: $0.25 on March 31, 2016; $0.25 on June 30, 2016; $0.25 on September 30, 2016; and $0.25 on December 30, 2016. The $1.00 per share dividend is classified for income tax purposes as 100% Capital Gain Distribution and 0% Nondividend Distribution.


Record
Date
Payable
Date
Cash
Distribution
per Share
Capital Gain
Distribution(1)
Nondividend
Distribution(2)
03/17/2016
03/31/2016
$0.25$0.25$0.00
06/16/2016
06/30/2016
$0.25$0.25$0.00
09/16/2016
09/30/2016
$0.25$0.25$0.00
12/16/2016
12/30/2016
$0.25$0.25$0.00
Totals:
$1.00$1.00$0.00

Alternative Minimum Tax (AMT) Adjustments

For tax year 2016, the company’s alternative minimum tax adjustment items have been apportioned to its common shareholders in an amount equal to 0.50728% of the total $1.00 distribution. Common shareholders that are subject to alternative minimum tax will be impacted by these adjustments. Individual and corporate taxpayers subject to the alternative minimum tax should report this amount on their 2016 Form 6251 and Form 4626, respectively.

Tax treatment of the company’s 2016 common stock dividends should not be presumed to be indicative or predictive of the tax treatment of future company dividends.

Shareholders are encouraged to consult with their tax advisers as to their specific tax treatment of Rayonier dividends.

(1) Form 1099-DIV box 2a
(2) Form 1099-DIV box 3


2015

The dividends, totaling $1.00 per share, were paid quarterly as follows: $0.25 on March 31, 2015; $0.25 on June 30, 2015; $0.25 on Sept. 30, 2015; and $0.25 on Dec. 31, 2015. The dividends are classified for income tax purposes as $0.904682 (90.4682%) Capital Gain Distribution and $0.095318 (9.5318%) Nondividend Distributions.

Record
Date
Payable
Date
Cash
Distribution
per Share

Capital Gain
Distribution(1)

Nondividend
Distributions(2 )

03/17/2015
03/31/2015
$0.25$0.22617$0.02383
06/16/2015
06/30/2015
$0.25$0.22617$0.02383
09/16/2015
09/30/2015
$0.25$0.22617$0.02383
12/17/2015
12/31/2015
$0.25$0.22617$0.02383
Totals:
$1.00$0.904682$0.095318

Tax treatment of the company’s 2015 common stock dividends should not be presumed to be indicative or predictive of the tax treatment of future company dividends.

Shareholders are encouraged to consult with their tax advisers as to their specific tax treatment of Rayonier dividends.

(1) Form 1099-DIV box 2a
(2) Form 1099-DIV box 3

2014

The dividends, totaling $2.03 per share, were paid as follows: $0.49 on March 31, 2014; $0.49 on June 30, 2014; $0.50 on Aug. 15, 2014; $0.30 on Sept. 30, 2014; and $0.25 on Dec. 31, 2014. They are classified for income tax purposes as $1.609317 (79.2767%) Capital Gain Distribution and $0.420683 (20.7233%) Nondividend Distributions.

Record
Date
Payable
Date
Cash
Distribution
per Share

Capital Gain
Distribution(1)

Nondividend
Distributions(2 )

03/17/2014
03/31/2014
$0.49$0.388456$0.101544
06/16/2014
06/28/2014
$0.49$0.388456$0.101544
07/31/2014
08/15/2014
$0.50$0.396383$0.103617
09/16/2014
09/30/2014
$0.30$0.237830$0.062170
12/17/2014
12/31/2014
$0.25$0.198192$0.051808
Totals:
$2.03$1.609317$0.420683

Tax treatment of the company’s 2014 common stock dividends should not be presumed to be indicative or predictive of the tax treatment of future company dividends.

Shareholders are encouraged to consult with their tax advisers as to their specific tax treatment of Rayonier dividends.

(1) Form 1099-DIV box 2a
(2) Form 1099-DIV box 3

2013

The dividends, totaling $1.86 per share, were paid quarterly as follows: $0.44 on March 28, 2013; $0.44 on June 28, 2013; $0.49 on Sept. 30, 2013; and $0.49 on Dec. 31, 2013. They are classified for income tax purposes as $1.14 (61.29%) Qualified Dividends and $.72 (38.71%) Capital Gain Distribution.

Record
Date
Payable
Date
Cash
Distribution
per Share

Qualified Dividends

Capital
Gain
(Long Term)

3/14/2013
3/28/2013
$0.44$0.27$0.170323
6/14/2013
6/28/2013
$0.44$0.27$0.170323
9/16/2013
9/30/2013
$0.49$0.30$0.189677
12/17/2013
12/31/2013
$0.49$0.30$0.189677
Totals:
$1.86$1.14$.72

Shareholders are encouraged to consult with their tax advisers as to their specific tax treatment of Rayonier dividends.

2012

The dividends, totaling $1.68 per share, were paid quarterly as follows: $0.40 on March 31, 2012; $0.40 on June 29, 2012; $0.44 on Sept. 28, 2012; and $0.44 on Dec. 31, 2012, and are classified for income tax purposes as $1.68 (100%) Capital Gain Distribution, taxed at a maximum rate of 15 percent.

Record
Date
Payable
Date
Cash
Distribution
per Share
Capital
Gain
(Long Term)
3/16/2012
3/30/2012
$0.40$0.40
6/15/2012
6/29/2012
$0.40$0.40
9/14/2012
9/28/2012
$0.44$0.44
12/17/2012
12/31/2012
$0.44$0.44
Totals:
$1.68$1.68

Shareholders are encouraged to consult with their tax advisers as to their specific tax treatment of Rayonier dividends.

2011

The dividends, totaling $1.52 per share, adjusted for the 3 for 2 stock split distributed on August 24, 2011, were paid quarterly as follows: $0.36 on March 31, 2011; $0.36 on June 30, 2011; $0.40 on Sept. 30, 2011; and $0.40 on Dec. 31, 2011, and are classified for income tax purposes as $1.52 (100%) Capital Gain Distribution, taxed at a maximum rate of 15 percent.

Record
Date
Payable
Date
Cash
Distribution
per Share
Capital
Gain
(Long Term)
3/10/2011
03/31/2011
$0.36$0.36
6/10/2011
6/30/2011
$0.36$0.36
9/16/2011
9/30/2011
$0.40$0.40
12/16/2011
12/31/2011
$0.40$0.40
Totals:
$1.52 $1.52

Shareholders are encouraged to consult with their tax advisers as to their specific tax treatment of Rayonier dividends.

2010

Rayonier’s dividend distributions totaled $2.04 per share of common stock during 2010. The tax treatment (Form 1099 DIV) of these distributions is as follows:

Record
Date
Payable
Date
Cash
Distribution
per Share
Capital
Gain
(Long Term)
3/10/2010
03/31/2010
$0.50$0.50
6/10/2010
6/30/2010
$0.50 $0.50
9/10/2010
9/30/2010
$0.50$0.50
12/10/2010
12/31/2010
$0.54$0.54
Totals:
$2.04$2.04

Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2010.


2009

Rayonier’s dividend distributions totaled $2.00 per share of common stock during 2009. The tax treatment (Form 1099 DIV) of these distributions is as follows:

Record
Date
Payable
Date
Cash
Distribution
per Share
Capital
Gain
(Long Term)
Non-taxable
Distributions
(Return of Capital)
3/10/2009
3/31/2009
$0.50$0.386900$0.113100
6/10/2009
6/30/2009
$0.50 $0.386900 $0.113100
9/10/2009
9/30/2009
$0.50$0.386900$0.113100
12/10/2009
12/31/2009
$0.50$0.386900$0.113100
Totals:
$2.00$1.547599$0.452401

Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2009.


2008

Rayonier’s dividend distributions totaled $2.00 per share of common stock during 2008. The tax treatment (Form 1099 DIV) of these distributions is as follows:

Record
Date
Payable
Date
Cash
Distribution
per Share
Capital
Gain
(Long Term)
Non-taxable
Distributions
(Return of Capital)
3/10/2008
3/31/2008
$0.50$0.454740 $0.045260
6/09/2008
6/30/2008
$0.50 $0.454740 $0.045260
9/10/2008
9/30/2008
$0.50$0.454740$0.045260
12/10/2008
12/31/2008
$0.50$0.454740 $0.045260
Totals:
$2.00$1.818960$0.181040

Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2008.


2007

Rayonier’s dividend distributions totaled $1.94 per share of common stock during 2007. The tax treatment (Form 1099 DIV) of these distributions is as follows:

Record
Date
Payable
Date
Cash
Distribution
per Share
Capital
Gain
(Long Term)
Non-taxable
Distributions
(Return of Capital)
3/9/2007
3/30/2007
$0.47$0.47 $0.00
6/8/2007
6/29/2007
$0.47$0.47$0.00
9/7/2007
9/28/2007
$0.50$0.50$0.00
12/10/2007
12/31/2007
$0.50$0.50$0.00
Totals:
$1.94$1.94$0.00

Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2007.


2006

Rayonier’s dividend distributions totaled $1.88 per share of common stock during 2006. The tax treatment (Form 1099 DIV) of these distributions is as follows:

Record
Date
Payable
Date
Cash
Distribution
per Share
Capital
Gain
(Long Term)
Non-taxable
Distributions
(Return of Capital)
3/10/2006
3/31/2006
$0.47$0.47 $0.00
6/9/2006
6/30/2006
$0.47$0.47$0.00
9/8/2006
9/29/2006
$0.47$0.47$0.00
12/8/2006
12/29/2006
$0.47$0.47$0.00
Totals:
$1.88$1.88 $0.00

Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2006.


2005

Rayonier’s dividend distributions totaled $1.71 per share of common stock during 2005, adjusted for the 3 for 2 stock split paid on October 17, 2005. These dividends are classified for tax purposes as follows: $1.353807 (79.17%) per share is Capital Gain and $0.356193 (20.83%) is Return of Capital (Non-Taxable Distribution). The percentages apply to quarterly dividends as well as the total annual dividend, on both a pre-split and post-split basis. The tax treatment (Form 1099 DIV) of these distributions is as follows:

Record
Date
Payable
Date
Cash
Distribution
per Share
Capital
Gain
(Long Term)
Non-taxable
Distributions
(Return of Capital)
3/11/2005
3/31/2005
$0.4133$0.327236 $0.086097
6/10/2005
6/30/2005
$0.4133$0.327236$0.086097
9/9/2005
9/30/2005
$0.4133$0.327236$0.086097
12/9/2005
12/31/2005
$0.47$0.372099$0.097901
Totals:
$1.71$1.353807$0.356193

Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2005.


2004

Rayonier's dividend distributions totaled $2.24 per share of common stock during 2004. The tax treatment (Form 1099 DIV) of these distributions is as follows:

Record
Date
Payable
Date
Cash
Distribution
per Share
Capital
Gain
(Long Term)
Non-taxable
Distributions
(Return of Capital)
3/11/2004
3/31/2004
$0.56$0.383582 $0.176418
6/10/2004
6/30/2004
$0.56$0.383582$0.176418
9/10/2004
9/30/2004
$0.56$0.383582$0.176418
12/10/2004
12/31/2004
$0.56$0.383582 $0.176418
Totals:
$2.24$1.534328$0.705672

Shareholders are encouraged to consult their tax advisors to determine the specific impact these distributions may have on their individual tax situation. The information above relates solely to distributions made in 2004.

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