Inland Real Estate Income Trust (INRE) breaks down 2025 dividend tax treatment

Rhea-AI Filing Summary

Inland Real Estate Income Trust, Inc. reports the income tax characterization of its 2025 stockholder distributions. For the year ended December 31, 2025, the Company paid total distributions of approximately $19.6 million. For income tax purposes only, 27.1% of these distributions were treated as ordinary dividends and 72.9% as nondividend distributions, which are treated as a return of capital to the extent of a stockholder's basis and thereafter as capital gain.

On each of the four quarterly record dates (December 31, 2024; March 31, 2025; June 30, 2025; and September 30, 2025), stockholders received total cash distributions of $0.135600 per share, including $0.036728 per share as ordinary dividend and $0.098872 per share as nondividend distribution, with no amounts classified as capital gain. The Company recommends that stockholders consult their tax advisors regarding the specific tax treatment of these distributions.

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.

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Accepted by SEC EDGAR 01/26/2026 - 12:48 PM Learn about SEC filing dates

FAQ

How much did Inland Real Estate Income Trust, Inc. (INRE) distribute to stockholders for 2025?

For the year ended December 31, 2025, Inland Real Estate Income Trust, Inc. paid total stockholder distributions of approximately $19.6 million.

How were INRE’s 2025 distributions classified for income tax purposes?

For income tax purposes only, 27.1% of 2025 distributions were treated as ordinary dividends, and 72.9% were treated as nondividend distributions, which are treated as a return of capital up to a stockholder’s basis and thereafter as capital gain.

What was the per-share cash distribution from INRE each quarter in 2025?

For each of the four quarterly record dates in the table, stockholders received total cash distributions of $0.135600 per share.

How much of INRE’s 2025 quarterly distribution per share was ordinary dividend versus return of capital?

Each quarterly distribution of $0.135600 per share consisted of $0.036728 per share classified as ordinary dividend and $0.098872 per share classified as nondividend distribution for income tax purposes.

Did Inland Real Estate Income Trust, Inc. report any capital gain distributions for 2025?

No amounts of the Company’s 2025 cash distributions in the table were classified as capital gain; the per-share capital gain line is shown as zero for each distribution.

Why does INRE describe part of its 2025 distributions as nondividend distributions?

The Company states that for income tax purposes, nondividend distributions are treated as a return of capital to the extent of a stockholder’s basis in its shares and thereafter as capital gain, and it advises stockholders to consult their tax advisors regarding specific treatment.

What record and payment dates did INRE use for its 2025 distributions?

The table lists record dates of December 31, 2024, March 31, 2025, June 30, 2025, and September 30, 2025, with corresponding payment dates of January 7, 2025, April 7, 2025, July 7, 2025, and October 7, 2025.

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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

Inland Real Estate Income Trust, Inc.

(Exact name of Registrant as Specified in Its Charter)

Maryland			000-55146	45-3079597
(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: (630) 218-8000

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
None		N/A		N/A

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, Inland Real Estate Income Trust, Inc. (the "Company") paid distributions of approximately $19.6 million. For income tax purposes only, 27.1% of the distributions were treated as ordinary dividends, and 72.9% of the distributions 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). The following table denotes the nature of the Company's quarterly 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
December 31, 2024		January 7, 2025		$	0.135600			$	0.036728			$	—			$	0.098872
March 31, 2025		April 7, 2025		$	0.135600			$	0.036728			$	—			$	0.098872
June 30, 2025		July 7, 2025		$	0.135600			$	0.036728			$	—			$	0.098872
September 30, 2025		October 7, 2025		$	0.135600			$	0.036728			$	—			$	0.098872

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.

			INLAND REAL ESTATE INCOME TRUST, INC.
Date:	January 26, 2026	By:	/s/ Jerry Kyriazis
			Jerry Kyriazis Chief Financial Officer and Treasurer