InPoint details 2025 dividend tax treatment

InPoint Commercial Real Estate Income, Inc. reported how its 2025 cash distributions are treated for U.S. income tax purposes.

Rhea-AI Filing Summary

InPoint Commercial Real Estate Income, Inc. reported how its 2025 cash distributions are treated for U.S. income tax purposes. For the year ended December 31, 2025, the company paid approximately $12.6 million in cash distributions on its common stock and approximately $6.0 million on its preferred stock.

All 2025 common stock distributions, across Classes P, A, D, I and T, are treated as 100% nondividend distributions, meaning they are considered a return of capital up to a stockholder’s tax basis and then capital gain. By contrast, all 2025 distributions on the 6.75% Series A Cumulative Redeemable Preferred Stock are treated as ordinary dividends. The filing includes detailed per-share monthly (common) and quarterly (preferred) amounts, and stockholders are encouraged to consult their tax advisors about their specific situation.

8-K Event Classification

Item 8.01 — Other Events

1 item

Item 8.01 Other Events Other

Voluntary disclosure of events the company deems important to shareholders but not covered by other items.

FAQ

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What did InPoint (ICR) disclose in this 8-K filing?

InPoint Commercial Real Estate Income, Inc. disclosed the U.S. federal income tax characterization of its 2025 cash distributions on common and preferred stock, including how much is treated as return of capital versus ordinary dividends.

How much did InPoint (ICR) pay in 2025 common and preferred stock distributions?

For the year ended December 31, 2025, InPoint paid approximately $12.6 million in cash distributions on its common stock and approximately $6.0 million in cash distributions on its preferred stock.

How are InPoints 2025 common stock distributions treated for tax purposes?

For income tax purposes, 100% of InPoints 2025 common stock distributions were classified as nondividend distributions, generally treated as a return of capital to the extent of a stockholders basis and thereafter as capital gain.

How are the 2025 distributions on InPoints Series A preferred stock taxed?

All 2025 distributions on InPoints 6.75% Series A Cumulative Redeemable Preferred Stock were treated as ordinary dividends for income tax purposes.

Does the 8-K give per-share distribution amounts for each InPoint share class?

Yes. The filing provides detailed per-share cash distribution amounts by record and payment date for Class P, Class A, Class D, Class I, Class T common stock and quarterly amounts of $0.4219 per share for the Series A preferred stock in 2025.

What should InPoint (ICR) stockholders do with this tax information?

The company states that stockholders are advised to consult their tax advisors about the specific tax treatment of InPoint distributions paid in 2025, using the classifications and per-share amounts provided.

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Accepted by SEC EDGAR 01/26/2026 - 04:16 PM Learn about SEC filing dates

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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

Date of Report (Date of earliest event reported): January 26, 2026

InPoint Commercial Real Estate Income, Inc.

(Exact name of Registrant as Specified in Its Charter)

Maryland			001-40833	32-0506267
(State or Other Jurisdiction of Incorporation)			(Commission File Number)	(IRS Employer Identification No.)
2901 Butterfield Road
Oak Brook, Illinois				60523
(Address of Principal Executive Offices)				(Zip Code)

Registrant’s Telephone Number, Including Area Code: (800) 826-8228

N/A

(Former Name or Former Address, if Changed Since Last Report)

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:

☐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
6.75% Series A Cumulative Redeemable Preferred Stock, par value $0.001 per share		ICR PR A		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.

For the year ended December 31, 2025, InPoint Commercial Real Estate Income, Inc. (the "Company") paid common stock cash distributions of approximately $12.6 million and preferred stock cash distributions of approximately $6.0 million. For income tax purposes for the common stock distributions, 100% were treated as nondividend distributions (which are treated for income tax purposes as a return of capital to the extent of a stockholder's basis in its shares and thereafter as capital gain). For income tax purposes for the preferred stock distributions, all of the distributions were treated as ordinary dividends. The following table denotes the nature of the Company's monthly cash distributions paid in 2025 for income tax purposes only. Stockholders are advised to consult with their tax advisors about the specific tax treatment of distributions paid by the Company in 2025. All amounts are stated in dollars per share.

Record Date(s)		Distribution Payment Date		Total Cash Distributions				Ordinary Dividend				Capital Gain				Nondividend Distributions
Class P Common Stock:
December 31, 2024		January 17, 2025		$	0.1042			$	—			$	—			$	0.1042
January 31, 2025		February 19, 2025		$	0.1042			$	—			$	—			$	0.1042
February 28, 2025		March 18, 2025		$	0.1042			$	—			$	—			$	0.1042
March 31, 2025		April 17, 2025		$	0.1042			$	—			$	—			$	0.1042
April 30, 2025		May 19, 2025		$	0.1042			$	—			$	—			$	0.1042
May 31, 2025		June 18, 2025		$	0.1042			$	—			$	—			$	0.1042
June 30, 2025		July 17, 2025		$	0.1042			$	—			$	—			$	0.1042
July 31, 2025		August 19, 2025		$	0.1042			$	—			$	—			$	0.1042
August 31, 2025		September 17, 2025		$	0.1042			$	—			$	—			$	0.1042
September 30, 2025		October 17, 2025		$	0.1042			$	—			$	—			$	0.1042
October 31, 2025		November 18, 2025		$	0.1042			$	—			$	—			$	0.1042
November 30, 2025		December 17, 2025		$	0.1042			$	—			$	—			$	0.1042
Class A Common Stock:
December 31, 2024		January 17, 2025		$	0.1042			$	—			$	—			$	0.1042
January 31, 2025		February 19, 2025		$	0.1042			$	—			$	—			$	0.1042
February 28, 2025		March 18, 2025		$	0.1042			$	—			$	—			$	0.1042
March 31, 2025		April 17, 2025		$	0.1042			$	—			$	—			$	0.1042
April 30, 2025		May 19, 2025		$	0.1042			$	—			$	—			$	0.1042
May 31, 2025		June 18, 2025		$	0.1042			$	—			$	—			$	0.1042
June 30, 2025		July 17, 2025		$	0.1042			$	—			$	—			$	0.1042
July 31, 2025		August 19, 2025		$	0.1042			$	—			$	—			$	0.1042
August 31, 2025		September 17, 2025		$	0.1042			$	—			$	—			$	0.1042
September 30, 2025		October 17, 2025		$	0.1042			$	—			$	—			$	0.1042
October 31, 2025		November 18, 2025		$	0.1042			$	—			$	—			$	0.1042
November 30, 2025		December 17, 2025		$	0.1042			$	—			$	—			$	0.1042
Class D Common Stock:
December 31, 2024		January 17, 2025		$	0.1007			$	—			$	—			$	0.1007
January 31, 2025		February 19, 2025		$	0.1007			$	—			$	—			$	0.1007
February 28, 2025		March 18, 2025		$	0.1010			$	—			$	—			$	0.1010
March 31, 2025		April 17, 2025		$	0.1007			$	—			$	—			$	0.1007
April 30, 2025		May 19, 2025		$	0.1009			$	—			$	—			$	0.1009
May 31, 2025		June 18, 2025		$	0.1007			$	—			$	—			$	0.1007
June 30, 2025		July 17, 2025		$	0.1009			$	—			$	—			$	0.1009
July 31, 2025		August 19, 2025		$	0.1007			$	—			$	—			$	0.1007
August 31, 2025		September 17, 2025		$	0.1007			$	—			$	—			$	0.1007
September 30, 2025		October 17, 2025		$	0.1009			$	—			$	—			$	0.1009
October 31, 2025		November 18, 2025		$	0.1009			$	—			$	—			$	0.1009
November 30, 2025		December 17, 2025		$	0.1010			$	—			$	—			$	0.1010
Class I Common Stock:
December 31, 2024		January 17, 2025		$	0.1042			$	—			$	—			$	0.1042
January 31, 2025		February 19, 2025		$	0.1042			$	—			$	—			$	0.1042
February 28, 2025		March 18, 2025		$	0.1042			$	—			$	—			$	0.1042

March 31, 2025		April 17, 2025		$	0.1042			$	—			$	—			$	0.1042
April 30, 2025		May 19, 2025		$	0.1042			$	—			$	—			$	0.1042
May 31, 2025		June 18, 2025		$	0.1042			$	—			$	—			$	0.1042
June 30, 2025		July 17, 2025		$	0.1042			$	—			$	—			$	0.1042
July 31, 2025		August 19, 2025		$	0.1042			$	—			$	—			$	0.1042
August 31, 2025		September 17, 2025		$	0.1042			$	—			$	—			$	0.1042
September 30, 2025		October 17, 2025		$	0.1042			$	—			$	—			$	0.1042
October 31, 2025		November 18, 2025		$	0.1042			$	—			$	—			$	0.1042
November 30, 2025		December 17, 2025		$	0.1042			$	—			$	—			$	0.1042
Class T Common Stock:
December 31, 2024		January 17, 2025		$	0.0922			$	—			$	—			$	0.0922
January 31, 2025		February 19, 2025		$	0.0923			$	—			$	—			$	0.0923
February 28, 2025		March 18, 2025		$	0.0934			$	—			$	—			$	0.0934
March 31, 2025		April 17, 2025		$	0.0923			$	—			$	—			$	0.0923
April 30, 2025		May 19, 2025		$	0.0930			$	—			$	—			$	0.0930
May 31, 2025		June 18, 2025		$	0.0925			$	—			$	—			$	0.0925
June 30, 2025		July 17, 2025		$	0.0929			$	—			$	—			$	0.0929
July 31, 2025		August 19, 2025		$	0.0924			$	—			$	—			$	0.0924
August 31, 2025		September 17, 2025		$	0.0924			$	—			$	—			$	0.0924
September 30, 2025		October 17, 2025		$	0.0929			$	—			$	—			$	0.0929
October 31, 2025		November 18, 2025		$	0.0930			$	—			$	—			$	0.0930
November 30, 2025		December 17, 2025		$	0.0934			$	—			$	—			$	0.0934
Series A Cumulative Redeemable Preferred Stock:
March 15, 2025		March 28, 2025		$	0.4219			$	—			$	—			$	0.4219
June 15, 2025		June 30, 2025		$	0.4219			$	—			$	—			$	0.4219
September 15, 2025		September 30, 2025		$	0.4219			$	—			$	—			$	0.4219
December 15, 2025		December 30, 2025		$	0.4219			$	—			$	—			$	0.4219

SIGNATURE

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.

			INPOINT COMMERCIAL REAL ESTATE INCOME, INC.
Date:	January 26, 2026	By:	/s/ Catherine L. Lynch
			Catherine L. Lynch Chief Financial Officer