Capital Southwest details tax treatment of 2025 dividends

Capital Southwest Corporation furnished an update on how its 2025 dividends will be treated for tax purposes.

Accepted by SEC EDGAR 01/30/2026 - 04:27 PM EST Learn about SEC filing dates

Rhea-AI Filing Summary

Capital Southwest Corporation furnished an update on how its 2025 dividends will be treated for tax purposes. The company paid total dividends of $2.56 per share attributable to the tax year ended December 31, 2025, and reports that these dividends are comprised of 100% ordinary income.

This tax characterization helps shareholders understand how to report the 2025 dividends on their tax returns. The details were provided in a press release attached as an exhibit to the report.

8-K Event Classification

2 items: 7.01, 9.01

2 items

Item 7.01 Regulation FD Disclosure Disclosure

Material non-public information disclosed under Regulation Fair Disclosure, often investor presentations or guidance.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, or exhibit attachments filed with this report.

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What dividend amount did Capital Southwest (CSWC) pay for the 2025 tax year?

Capital Southwest paid total dividends of $2.56 per share attributable to the tax year ended December 31, 2025. This figure represents the sum of all dividends considered part of the company’s 2025 taxable distributions to shareholders.

How are Capital Southwest’s 2025 dividends classified for tax purposes?

Capital Southwest’s 2025 dividends are classified as 100% ordinary income for tax purposes. This means shareholders generally treat the entire $2.56 per share as ordinary taxable income rather than as capital gains or return of capital when preparing their tax filings.

What did Capital Southwest (CSWC) disclose in its January 30, 2026 report?

Capital Southwest disclosed the tax treatment of its 2025 dividends, stating that shareholders received $2.56 per share for the 2025 tax year, all treated as ordinary income. The company furnished this information via an attached press release labeled Exhibit 99.1.

Is the tax treatment information in the Capital Southwest 8-K considered filed with the SEC?

The tax treatment information under Item 7.01, including Exhibit 99.1, is furnished, not filed, for purposes of Section 18 of the Exchange Act. It is therefore not subject to Section 18 liabilities or automatically incorporated into other securities filings.

Which exhibit in the Capital Southwest 8-K describes the 2025 dividend tax treatment?

Exhibit 99.1 to the report contains the press release that outlines the tax treatment of Capital Southwest’s 2025 dividends. The 8-K specifically notes that this press release was issued on January 30, 2026 and is incorporated by reference into the disclosure.

What role does Michael S. Sarner have at Capital Southwest Corporation?

Michael S. Sarner is identified as the company’s President and Chief Executive Officer. He signed the report on behalf of Capital Southwest Corporation, indicating his authorization of the furnished information about the 2025 dividend tax treatment and the related exhibits.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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0000017313FALSE00000173132026-01-302026-01-30

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of report (Date of earliest event reported):  January 30, 2026

CAPITAL SOUTHWEST CORPORATION

(Exact Name Of Registrant As Specified In Charter)

Texas			814-00061			75-1072796
(State or Other Jurisdiction of Incorporation)			(Commission File Number)			(IRS Employer Identification No.)

8333 Douglas Avenue, Suite 1100

Dallas, Texas 75225

(Address of Principal Executive Offices) (Zip Code)

Registrant’s telephone number, including area code: (214) 238-5700

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

			☐			Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
			☐			Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
			☐			Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
			☐			Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of Each Class			Trading Symbol(s)			Name of Each Exchange on Which Registered
Common Stock, $0.25 par value per share			CSWC			The Nasdaq Global Select Market

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 7.01 Regulation FD Disclosure

On January 30, 2026, Capital Southwest Corporation (the "Company") issued a press release announcing the tax treatment of its 2025 dividends, a copy of which has been furnished as Exhibit 99.1 hereto and is incorporated by reference herein. The Company paid dividends totaling $2.56 per share that are attributable to the tax year ended December 31, 2025, which were comprised of 100.00% ordinary income.   

The information set forth under this Item 7.01, including Exhibit 99.1, is being furnished and shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of that section, nor shall such information be deemed incorporated by reference into any filing made by the Company under the Securities Act of 1933, as amended, or the Exchange Act.

Item 9.01 Financial Statements and Exhibits.

(d)          Exhibits

Exhibit No.						Description
99.1						Press Release issued by Capital Southwest Corporation on January 30, 2026
104						Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: January 30, 2026

			By:			/s/ Michael S. Sarner
						Name: Michael S. Sarner
						Title:   President and Chief Executive Officer