Federal and State Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Income Tax Disclosure [Abstract]

Summary Cash Dividends Per Series Preferred Share for Individual Shareholder

The 2014 and 2013 cash dividends per Series D Preferred Share for an individual shareholder’s income tax purposes were as follows:

	Ordinary Dividends		Capital Gains		Nontaxable Distribution		Cash Liquidating Distribution		Total Dividends Paid
2014	$	—	$	1.16	$	—	$	25.48	$	26.64
2013		2.31		—		—		—		2.31

Summary Cash Dividends Per Common Share for Individual Shareholder

The 2015, 2014 and 2013 cash dividends per Common Share for an individual shareholder’s income tax purposes were as follows:

	Ordinary Dividends		Capital Gains		Nontaxable Distribution		Cash Liquidating Distribution		Total Dividends Paid
2015	$	—	$	—	$	—	$	4.50	$	4.50
2014		—		0.49		—		—		0.49
2013		0.65		—		—		—		0.65

Summary of GAAP Net Income Attributable to Trust to Taxable Income

The following table reconciles GAAP net income attributable to the Trust to taxable income (in thousands):

	For the Years Ended December 31,
	2015			2014			2013
Net income (loss) attributable to Winthrop Realty Trust	$	10,310		$	12,481		$	28,778
Book/Tax differences from depreciation and amortization expense		(8,744	)		(2,626	)		9,563
Book/Tax differences of accretion of discount		—			(3,407	)		(4,121	)
Book/Tax differences of unrealized gains		14,500			766			(73	)
Book/Tax differences on gains/losses from capital transactions		(52,270	)		11,053			(14,848	)
Book/Tax differences on Preferred Shares		—			—			—
Book/Tax differences for impairment losses		—			9,399			2,904
Book/Tax differences on investments in unconsolidated joint ventures		9,912			(15,611	)		(17,880	)
Other book/tax differences, net		3,955			(13,918	)		4,194
Book/Tax differences on dividend income		122			—			—
Book/Tax differences of market discount		18,039			9,615			—
Book/Tax difference due to liquidation accounting		50,978			33,812			—
Taxable income	$	46,802		$	41,564		$	8,517