Company: GDV-PK
Filing Date: 2025-03-10
Form Type: N-CSR
Source: 0001829126-25-001652
Chunk: 137

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-10
Form: N-CSR
Chunk 137
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 income dividends totaling $67.385695, $67.388367, and $116.071693 per share, respectively. For the year ended December 31, 2024, 79.94% of the ordinary dividend qualified for the dividends received deduction available to corporations, 100% of the ordinary income distribution was deemed qualified dividend income, and 9.81% of the ordinary income distribution was deemed qualified interest income. The Fund designates 100% of the ordinary income distribution as qualified short term gain pursuant to the American Jobs Creation Act of 2004. The percentage of ordinary income dividends paid by the Fund during 2024 derived from U.S. Treasury securities was 8.95%. Such income is exempt from state and local tax in all states. However, many states, including New York and California, allow a tax exemption for a portion of the income earned only if a mutual fund has invested at least 50% of its assets at the end of each quarter of the Fund’s fiscal year in U.S. Government securities. The percentage of U.S. Treasury securities held as of December 31, 2024 was 7.3%.

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THE GABELLI DIVIDEND & INCOME TRUST

INCOME TAX INFORMATION (Unaudited) (Continued)

December 31, 2024

Historical Distribution Summary</div>

| Common Shares                               |     | Investment 
 Income (a) |         |     | Short     
 Term      
 Capital   
 Gains (a) |         |     | Long    
 Term    
 Capital 
 Gains   |         |     | Return      
 of          
 Capital (b) |         |     | Total             
 Distributions (c) |         |     | Adjustment 
 to Cost    
 Basis (d)  |         |
|:--------------------------------------------|:----|:-----------|--------:|:----|:----------|--------:|:----|:--------|--------:|:----|:------------|--------:|:----|:------------------|--------:|:----|:-----------|--------:|
| 2024                                        |     | $          | 0.29040 |     | $         | 0.06240 |     | $       | 0.96720 |     |             |       – |     | $                 | 1.32000 |     |            |       – |
| 2023                                        |     |            | 0.30000 |