Stockholders' Equity / Partners' Capital (Tables)

12 Months Ended

Dec. 31, 2019

The tax treatment of common dividends per share for federal income tax purposes is as follows:



	For the year ended December 31,
	2019					2018					2017
	Per Share			%		Per Share			%		Per Share			%
Ordinary income	$	2.99		94.84	%	$	2.79		78.17	%	$	2.86		98.29	%
Capital gain income	0.16			5.16	%	0.78			21.83	%	0.05			1.71	%
Total	$	3.15	(1)	100.00	%	$	3.57	(2)	100.00	%	$	2.91	(3)	100.00	%

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(1)	The fourth quarter 2019 regular quarterly dividend was $0.98 per common share of which approximately $0.04 per common share was allocable to 2019 and approximately $0.94 per common share is allocable to 2020.


(2)	The fourth quarter 2018 regular quarterly dividend was $0.95 per common share of which approximately $0.69 per common share was allocable to 2018 and approximately $0.26 per common share is allocable to 2019.

(3)

The fourth quarter 2017 regular quarterly dividend was $0.80 per common share of which approximately $0.47 per common share was allocable to 2017 and approximately $0.33 per common share is allocable to 2018.

The following table presents Boston Properties, Inc.’s dividends per share and Boston Properties Limited Partnership’s distributions per OP Unit and LTIP Unit paid or payable in 2019 and 2018:



Record Date	Payment Date	Dividend (Per Share)		Distribution (Per Unit)
December 31, 2019	January 30, 2020		$0.98		$0.98
September 30, 2019	October 31, 2019		$0.95		$0.95
June 28, 2019	July 31, 2019		$0.95		$0.95
March 29, 2019	April 30, 2019		$0.95		$0.95

December 31, 2018	January 30, 2019		$0.95		$0.95
September 28, 2018	October 31, 2018		$0.95		$0.95
June 29, 2018	July 31, 2018		$0.80		$0.80
March 29, 2018	April 30, 2018		$0.80		$0.80
December 29, 2017	January 30, 2018		$0.80		$0.80

Series B Preferred Stock [Member]

Class of Stock [Line Items]

Dividends Declared [Table Text Block]

The following table presents Boston Properties Inc.’s dividends per share on its outstanding Series B Preferred Stock paid or payable in 2019 and 2018:



Record Date	Payment Date	Dividend (Per Share)
February 4, 2020	February 18, 2020		$32.8125
November 1, 2019	November 15, 2019		$32.8125
August 2, 2019	August 15, 2019		$32.8125
May 3, 2019	May 15, 2019		$32.8125

February 4, 2019	February 15, 2019		$32.8125
November 2, 2018	November 15, 2018		$32.8125
August 3, 2018	August 15, 2018		$32.8125
May 4, 2018	May 15, 2018		$32.8125
February 2, 2018	February 15, 2018		$32.8125