Inland Real Estate Income Trust, Inc. 8-K

What Happened
Inland Real Estate Income Trust, Inc. (INRE) filed an 8-K (Jan 26, 2026) disclosing the income tax characterization of the cash distributions it paid for the year ended December 31, 2025. The company paid approximately $19.6 million in distributions in 2025 and reported that, for tax purposes only, 27.1% of those distributions were treated as ordinary dividends and 72.9% were treated as nondividend distributions (return of capital to the extent of a shareholder’s basis, then capital gain).

Key Details

• Total distributions paid in 2025: approximately $19.6 million (for the year ended Dec 31, 2025).
• Tax treatment: 27.1% ordinary dividends; 72.9% nondividend distributions (return of capital/capital gain after basis exhausted).
• Quarterly per-share breakdown (income tax purposes only): each quarter paid $0.135600 total; $0.036728 ordinary dividend; $0.098872 nondividend distribution; no capital gain reported.
• Payment dates and record dates for the four 2025 payments: Record Date Dec 31, 2024 (paid Jan 7, 2025), Mar 31, 2025 (paid Apr 7, 2025), Jun 30, 2025 (paid Jul 7, 2025), Sep 30, 2025 (paid Oct 7, 2025). Filing signed by Jerry Kyriazis, CFO and Treasurer (Jan 26, 2026).

Why It Matters
This disclosure tells shareholders how the 2025 cash distributions should be reported for U.S. federal income tax purposes. Ordinary dividend amounts are taxed as ordinary income; nondividend distributions are treated first as a return of capital (reducing a shareholder’s basis) and only taxed as capital gain when basis is exhausted. Shareholders should use this information when preparing tax returns and consult their tax advisors about their specific situations.