Spreadsheet: 4df02c65-7cd9-49d4-9e1d-3d9c0d7046a1
Sheet: Primary Layout

ID: | 00096080 |  |  |  |  |  |  |  | Notes/Supplemental Information: | The ELS Preferred Series A distribution paid on 9/14/12 represents the final distribution payment on those Series A Preferred shares tendered for the Series C Preferred Stock.  The Preferred Series A distribution paid on 10/18/12 represents the final distribution payment on the remaining Series A shares that were redeemed.  Also note that the per share distributions for the Series C Preferred Stock reflects the per share amounts for the Series C depository shares.   The depository shares represent a 1/100th interest in a share of Series C Preferred stock.
REIT Name: | Equity Lifestyle Properties, Inc.
Tax Year: | 2012
Report Date (mm/dd/yyyy): | 2013-01-23 00:00:00 |  | TARGET DELIVERY DATE: JANUARY 18, 2013
This spreadsheet and the accompanying instructions do not constitute, and should not be considered a substitute for, legal advice.  The rules governing the proper tax characterization of distributions by REITs can be complex.  Each REIT should consult its own tax advisor regarding the proper tax characterization and reporting of the REIT's distributions.
Please list Securities in [NAME]
1 | 2 | 3 | 4 |  |  |  |  |  |  |  |  |  | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 |  |  |  |  |  |  |  |  |  |  | 32
 |  |  |  |  |  |  |  |  | Total | Year Included in Shareholders' Income |  |  |  | Form 1099 Box 1a Breakdown |  | Box 1a Total |  | Form 1099 Box 1b Breakdown |  | Box 1b Total | Box 2a | Box 2b | Box 2c | Box 2d | Box 3 | Box 6 | Box 8 | Box 9 |  |  | CUSIP
 |  |  |  |  |  |  |  |  | Distribution | 2011 | 2013 | 2012 |  |  | Foreign | Ordinary | Qualified | Qualified | Qualified | Qualified | Total Capital | Unrecap |  |  |  | Foreign | Cash | Noncash | Exempt | Percentage | Number
Security |  | Ticker | Estimated | Reclass | Corrected | Record | Ex-Dividend | Payable | Per Share | (Prior Year) | (Next Year) | (Current Year) | Income | Short-term | Tax | Dividends | Income | Short-term | Foreign Tax | Dividends | [NAME]. | Sec. 1250 | Section 1202 | Collectibles | Nondividend | Tax | Liquidation | Liquidation | Interest | of AMT | Change
Description | CUSIP | Symbol | (E) | (R) | (C) | Date | Date | Date | (11+12+13) |  |  | (14+15+22+26+28) | Dividends | Capital Gain | Paid | (14+15+16) | Dividends | Gains | Paid | (18+19+20) |  | Gain | Gain | (28%) Gain | Distributions | Paid | Distr | Distr | Dividends | in Column 30 | (M) or (Y)
ELS, Inc. common | 29472R108 | ELS |  |  |  | 2011-12-30 00:00:00 | 2011-12-28 00:00:00 | 2012-01-13 00:00:00 | 0.375 |  |  |  | 0.28573 |  |  |  |  |  |  |  | 0.024244 |  |  |  | 0.065026
ELS, Inc. common | 29472R108 | ELS |  |  |  | 2012-03-30 00:00:00 | 2012-03-28 00:00:00 | 2012-04-13 00:00:00 | 0.4375 |  |  |  | 0.333352 |  |  |  |  |  |  |  | 0.028285 |  |  |  | 0.075863
ELS, Inc. common | 29472R108 | ELS |  |  |  | 2012-06-29 00:00:00 | 2012-06-27 00:00:00 | 2012-07-13 00:00:00 | 0.4375 |  |  |  | 0.333352 |  |  |  |  |  |  |  | 0.028285 |  |  |  | 0.075863
ELS, Inc. common | 29472R108 | ELS |  |  |  | 2012-09-28 00:00:00 | 2012-09-26 00:00:00 | 2012-10-12 00:00:00 | 0.4375 |  |  |  | 0.333352 |  |  |  |  |  |  |  | 0.028285 |  |  |  | 0.075863
ELS, Inc. common | 29472R108 | ELS |  |  |  | 2012-12-14 00:00:00 | 2012-12-12 00:00:00 | 2012-12-28 00:00:00 | 0.4375 |  |  |  | 0.333352 |  |  |  |  |  |  |  | 0.028285 |  |  |  | 0.075863
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1
ELS Preferred Series A | 29472R207 | ELSPrA |  |  |  | 2012-03-19 00:00:00 |  | 2012-03-30 00:00:00 | 0.502125 |  |  |  | 0.462852 |  |  |  |  |  |  |  | 0.039273
ELS Preferred Series A | 29472R207 | ELSPrA |  |  |  | 2012-06-18 00:00:00 |  | 2012-06-29 00:00:00 | 0.502125 |  |  |  | 0.462852 |  |  |  |  |  |  |  | 0.039273
ELS Preferred Series A | 29472R207 | ELSPrA |  |  |  | see note |  | 2012-09-14 00:00:00 | 0.384963 |  |  |  | 0.354854 |  |  |  |  |  |  |  | 0.030109
ELS Preferred Series A | 29472R207 | ELSPrA |  |  |  | 2012-09-17 00:00:00 |  | 2012-09-28 00:00:00 | 0.502125 |  |  |  | 0.462852 |  |  |  |  |  |  |  | 0.039273
ELS Preferred Series A | 29472R207 | ELSPrA |  |  |  | see note |  | 2012-10-18 00:00:00 | 0.094846 |  |  |  | 0.087428 |  |  |  |  |  |  |  | 0.007418
 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1
ELS Preferred Series C | 29472R405 | ELSPrC |  |  |  |  |  |  | 0 |  |  | 0 | 0
ELS Preferred Series C | 29472R405 | ELSPrC |  |  |  |  |  |  | 0 |  |  | 0 | 0
ELS Preferred Series C | 29472R405 | ELSPrC |  |  |  |  |  |  | 0 |  |  | 0 | 0
ELS Preferred Series C | 29472R405 | ELSPrC |  |  |  | 2012-12-10 00:00:00 |  | 2012-12-31 00:00:00 | 0.529688 |  |  |  | 0.488259 |  |  |  |  |  |  |  | 0.041429
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