[8-K] Extra Space Storage, Inc. Reports Material Event

Rhea-AI Filing Summary

On 6 Aug 2025, Extra Space Storage Inc. (NYSE: EXR) filed a Form 8-K to disclose an Other Events update. The company states that the discussion titled “U.S. Federal Income Tax Consequences” contained in Exhibit 99.1 to this report now supersedes the same-titled section in the prospectus dated 15 Apr 2024 that forms part of its automatic shelf Registration Statement on Form S-3ASR (File Nos. 333-278690 and 333-278690-03). No financial results, guidance, or strategic transactions are included.

The filing’s sole purpose is to ensure investors rely on the most current federal tax analysis when evaluating securities issued under the registration statement. Item 9.01 lists the updated tax exhibit and an Inline XBRL cover-page file. Investors considering purchases under the April 2024 prospectus should review Exhibit 99.1 for the revised tax information.

Positive

• Proactive disclosure: EXR updated its prospectus with current U.S. federal tax guidance, improving transparency for investors using the shelf registration.

Negative

• None.

Insights

Corporate Governance Expert

TL;DR – Routine legal update; no financial impact.

This 8-K merely replaces the tax discussion in EXR’s April 2024 shelf prospectus with a refreshed analysis in Exhibit 99.1. Such updates are common for REITs to reflect changes in tax law or clarifications from counsel. There are no changes to capital structure, operations, or earnings outlook. Accordingly, the filing is procedural and should not affect valuation, but investors using the shelf should reference the new exhibit to ensure compliance and accurate tax planning.

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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

August 6, 2025

(Date of Report (Date of Earliest Event Reported))

EXTRA SPACE STORAGE INC.

(Exact Name of Registrant as Specified in Its Charter)

Maryland		001-32269		20-1076777
(State or Other Jurisdiction of Incorporation)		(Commission File Number)		(IRS Employer Identification Number)

2795 East Cottonwood Parkway, Suite 300

Salt Lake City, Utah 84121

(Address of Principal Executive Offices)

(801) 365-4600

(Registrant’s Telephone Number, Including Area Code)

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 Securities Exchange Act of 1934

Title of each class		Trading symbol		Name of each exchange on which registered
Common Stock, $0.01 par value		EXR		New York Stock Exchange

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 8.01 Other Events.

On April 15, 2024, Extra Space Storage Inc. and Extra Space Storage LP filed with the Securities and Exchange Commission a Registration Statement on Form S-3ASR (File Nos. 333-278690 and 333-278690-03) (the “Registration Statement”). The discussion under the heading “U.S. Federal Income Tax Consequences” in Exhibit 99.1 hereto (incorporated herein by reference) supersedes and replaces the discussion under the heading “U.S. Federal Income Tax Consequences” in the prospectus, dated April 15, 2024, which forms part of the Registration Statement.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit No.		Exhibit Description
99.1		U.S. Federal Income Tax Consequences
104		Cover Page Interactive Data File - the cover page XBRL tags are 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.

				EXTRA SPACE STORAGE INC.
Date: August 6, 2025				By		/s/ Gwyn McNeal
				Name:		Gwyn McNeal
				Title:		Executive Vice President and Chief Legal Officer

FAQ

Why did Extra Space Storage (EXR) file an 8-K on August 6 2025?

To notify investors that Exhibit 99.1 provides an updated U.S. Federal Income Tax Consequences discussion, replacing the version in the April 15 2024 prospectus.

Does the filing include any new financial results or earnings data for EXR?

No. The 8-K contains no financial statements, guidance, or earnings metrics; it is strictly a legal disclosure update.

Which document is superseded by Exhibit 99.1?

The tax consequences section in the prospectus that forms part of EXR’s Form S-3ASR Registration Statement filed on April 15 2024.

Where can investors review the updated tax information?

The full text is in Exhibit 99.1 to this Form 8-K, available through the SEC’s EDGAR system under EXR’s filings.

Are there any other exhibits included in this 8-K?

Yes. Exhibit 104 contains the Inline XBRL cover-page tags embedded within the document.