Equity LifeStyle Properties, Inc. (NYSE:ELS) (referred to herein as "we," "us" and "our") today announced the tax treatment of our 2022 common stock distributions. The following table summarizes the income tax treatment of our 2022 distributions.

Common Stock (CUSIP No. 29472R108)

Record Date	Payable Date	Distribution Per Share	Total Distribution Allocable to 2022	Ordinary Taxable Dividend	Nondividend Distribution	Qualified REIT Dividend for IRC §199A
03/25/2022	04/08/2022	$0.410000	$0.410000	$0.371770	$0.038230	$0.371770
06/24/2022	07/08/2022	$0.410000	$0.410000	$0.371770	$0.038230	$0.371770
09/30/2022	10/14/2022	$0.410000	$0.410000	$0.371770	$0.038230	$0.371770
12/30/2022	01/13/2023	$0.410000	$0.404990	$0.367227	$0.037763	$0.367227

TOTALS		$1.640000	$1.634990	$1.482537	$0.152453	$1.482537

The common stock distribution with a record date of December 30, 2022, paid on January 13, 2023, is a split-year distribution with $0.005010 considered a distribution made in 2023 for federal income tax purposes.

Pursuant to Treas. Reg. § 1.1061-6(c), we report that for purposes of section 1061 of the Internal Revenue Code, the One Year Amounts Disclosure and the Three Year Amounts Disclosure are $0.00 per share with respect to direct and indirect holders of "applicable partnership interests."

Stockholders are encouraged to consult with their tax advisors as to the specific tax treatment of the distributions they received from us.

As of October 17, 2022, we owned or had an interest in 445 quality properties located predominantly in the United States consisting of 170,245 sites. We are a self-administered, self-managed real estate investment trust (REIT) with headquarters in Chicago.

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ELS Announces Tax Treatment of 2022 Distributions