| \n Record Date<\/b><\/p>\n<\/td>\n | \n | \n Payment Date<\/b><\/p>\n<\/td>\n | \n | \n Total Distribution | \n | \n Form 1099 | \n | \n Form 1099 Form 1099 Form 1099 Box 5 \n1\/3\/2020\n<\/p>\n<\/td>\n \n1\/15\/2020\n<\/p>\n<\/td>\n \n$0.3050\n<\/p>\n<\/td>\n \n$0.2411\n<\/p>\n<\/td>\n \n–\n<\/p>\n<\/td>\n \n$0.0639\n<\/p>\n<\/td>\n \n$0.2411\n<\/p>\n<\/td>\n<\/tr>\n \n3\/31\/2020\n<\/p>\n<\/td>\n \n4\/15\/2020\n<\/p>\n<\/td>\n \n$0.3050\n<\/p>\n<\/td>\n \n$0.2411\n<\/p>\n<\/td>\n \n–\n<\/p>\n<\/td>\n \n$0.0639\n<\/p>\n<\/td>\n \n$0.2411\n<\/p>\n<\/td>\n<\/tr>\n \n6\/30\/2020\n<\/p>\n<\/td>\n \n7\/15\/2020\n<\/p>\n<\/td>\n \n$0.3050\n<\/p>\n<\/td>\n \n$0.2411\n<\/p>\n<\/td>\n \n–\n<\/p>\n<\/td>\n \n$0.0639\n<\/p>\n<\/td>\n \n$0.2411\n<\/p>\n<\/td>\n<\/tr>\n \n9\/30\/2020\n<\/p>\n<\/td>\n \n10\/15\/2020\n<\/p>\n<\/td>\n \n$0.3050\n<\/p>\n<\/td>\n \n$0.2411\n<\/p>\n<\/td>\n \n–\n<\/p>\n<\/td>\n \n$0.0639\n<\/p>\n<\/td>\n \n$0.2411\n<\/p>\n<\/td>\n<\/tr>\n Totals<\/b><\/p>\n<\/td>\n \n\u00a0\n<\/p>\n<\/td>\n $1.2200<\/b><\/p>\n<\/td>\n \n$0.9644\n<\/p>\n<\/td>\n \n–\n<\/p>\n<\/td>\n \n$0.2556\n<\/p>\n<\/td>\n \n$0.9644\n<\/p>\n<\/td>\n<\/tr>\n<\/table>\n \n(1)\n<\/p>\n<\/td>\n \nQualified Taxable Dividends are a subset of, and included in, Ordinary Taxable Dividends.\n<\/p>\n<\/td>\n<\/tr>\n<\/table>\n \nThe common stock dividend of $0.3175 per share that was paid on January 15, 2021 to shareholders of record on January 4, 2021, will be applicable to the 2021 tax year.\n<\/p>\n \nIf you held common stock of FCPT in your name at any time during 2020, an IRS Form 1099-DIV will be provided to you by Broadridge Corporate Issuer Solutions, FCPT\u2019s transfer agent during 2020. If you held shares in “street name” during 2020, the IRS form provided by your bank, brokerage firm or nominee may report only the gross distributions paid to you. Therefore, you may need the information included in this press release to properly complete your federal tax return.\n<\/p>\n \nThere are many important considerations associated with the taxability of the company\u2019s distributions in 2020. This information has been prepared using the best available information to date. FCPT\u2019s federal income tax return for the year ended December 31, 2020 has not yet been filed. Please note that federal tax laws affect taxpayers differently, and we cannot advise you on how distributions should be reported on your federal income tax return. Also note that state and local taxation of REIT distributions vary and may not be the same as the taxation under the federal rules. Shareholders are encouraged to consult with their tax advisors as to their specific tax treatment related to FCPT common stock dividends.\n<\/p>\n About FCPT:<\/span><\/p>\n \nFCPT, headquartered in Mill Valley, CA, is a real estate investment trust primarily engaged in the acquisition and leasing of restaurant properties. The Company seeks to grow its portfolio by acquiring additional real estate to lease, on a net basis, for use in the restaurant and retail industries. Additional information about FCPT can be found on the website at www.fcpt.com<\/a>.\n<\/p>\n |