NATIONAL HEALTH INVESTORS, INC.

CUSIP NO. 63633D-10-4

 

Breakdown of amount to be reported to common stockholders on Form 1099 for tax year 2004

 

The dividends paid by National Health Investors, Inc. which are reportable for tax purposes to recipients for 2004 should be characterized as follows for Form 1099-DIV:

 

 

Record Date

3/31/04

6/30/04

9/30/04

12/31/04

Total

Payment Date

5/10/04

8/10/04

11/10/04

1/10/05

 

Gross Dividends

.425

.425

.425

.575

1.850

Box 1a-Ordinary Dividends

.365

.365

.365

.494

1.589

Box 1b-Qualified Dividends

-0-

-0-

-0-

-0-

-0-

Box 2a-Total Capital Gain Distribution

.054

.054

.054

.073

.235

Box 2b-Unrecaptured Sec. 1250 Gain

.006

.006

.006

.009

.027

Box 3-Non-Taxable Distributions

.006

.006

.006

.008

.026

 

 

The dividend of record on 12/31/04, which was paid on January 10, 2005, should be treated for tax purposes as paid in 2004, as provided in Code Sec. 857(b)(8).