Source Capital (SOR) outlines 2025 dividend tax treatment and $2.50739554 deemed distribution

Rhea-AI Filing Summary

Source Capital reported information about how its 2025 dividends will be treated for U.S. federal income tax purposes. The update also covers a $2.50739554 deemed distribution for shareholders of record as of December 31, 2025. Additional details are provided in a press release dated January 28, 2026 that is included as an exhibit.

8-K Event Classification

2 items: 8.01, 9.01

2 items

Item 8.01 Other Events Other

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

Item 9.01 Financial Statements and Exhibits Exhibits

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

Understanding 8-K Material Events →

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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 28, 2026

SOURCE CAPITAL

(Exact name of Registrant as specified in its charter)

Delaware

(State or other jurisdiction of incorporation)

811-01731	95-2559370
(Commission File Number)	(I.R.S. Employer Identification No.)

235 West Galena Street

Milwaukee, WI 53212-3948

(Address of principal executive offices, zip code)

Registrant’s telephone number, including area code: (626) 385-5777

Not Applicable

(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 Rule13e-4(c) under the Exchange Act (17CFR 240.13e-4(c))

Item 8.01 Other Events

Source Capital (NYSE: SOR) announced the U.S. federal income tax treatment of its 2025 dividends and a $2.50739554 deemed distribution to shareholders of record as of December 31, 2025. These matters are more fully described in the press release published on January 28, 2026, which is attached to this Current Report on Form 8-K as Exhibit 99.1

Item 9.01 Financial Statements and Exhibits

Exhibit No.		Description
99.1		Press release dated January 28, 2026

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.

	Source Capital
Dated: January 28, 2026	/s/ Diane Drake
	Name: Diane Drake
	Title: Secretary

Exhibit No.		Description
99.1		Press release dated January 28, 2026

FAQ

What did Source Capital (SOR) disclose in this 8-K filing?

Source Capital disclosed the U.S. federal income tax treatment of its 2025 dividends and a $2.50739554 deemed distribution. The company directed investors to a detailed press release dated January 28, 2026, which is attached as Exhibit 99.1 for full tax information.

What is the $2.50739554 deemed distribution mentioned by Source Capital (SOR)?

Source Capital reported a $2.50739554 deemed distribution to its shareholders. This amount applies to shareholders of record as of December 31, 2025, and forms part of the fund’s 2025 tax reporting, with further explanation contained in the accompanying January 28, 2026 press release.

Which shareholders are affected by Source Capital’s 2025 deemed distribution?

The deemed distribution of $2.50739554 applies to Source Capital shareholders of record as of December 31, 2025. These shareholders are included in the 2025 U.S. federal income tax reporting, with additional information described in the press release attached as Exhibit 99.1.

Where can investors find full details on Source Capital’s 2025 dividend tax treatment?

Full details are provided in a press release dated January 28, 2026, attached as Exhibit 99.1. That press release explains the U.S. federal income tax treatment of Source Capital’s 2025 dividends and the $2.50739554 deemed distribution reported in this 8-K.

What exhibit is included with Source Capital’s January 28, 2026 8-K?

The 8-K includes Exhibit 99.1, a press release dated January 28, 2026. This exhibit describes the U.S. federal income tax treatment of Source Capital’s 2025 dividends and provides details regarding the $2.50739554 deemed distribution to shareholders of record December 31, 2025.

Does Source Capital’s 8-K relate to earnings or major transactions?

This 8-K relates to tax reporting rather than earnings or major transactions. It focuses on the U.S. federal income tax treatment of 2025 dividends and a $2.50739554 deemed distribution, as further described in the attached January 28, 2026 press release.