NATIONAL HEALTH REALTY, INC.

CUSIP NO. 635905-10-2

 

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

 

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

 

Record Date

3/31/2004

6/30/2004

9/30/2004

12/31/2004

Total

Payment Date

4/15/2004

7/15/2004

10/15/2004

1/15/2005

 

Gross Dividends

.3325

.3325

.3325

.4125

1.4100

Box 1a-Ordinary Dividends

.3325

.3325

.3325

.4125

1.4100

 

The dividend of record on 12/31/04, which will be paid on January 15, 2005, should be treated for tax purposes as paid in 2004, as provided in Code Sec. 857(b)(8).