SOURCE CAPITAL /DE/ 8-K

What Happened
Source Capital (SOR) filed a Form 8-K on January 29, 2026 to report other events: the company disclosed the U.S. federal income tax treatment of its 2025 dividends and announced a $2.50739554 deemed distribution to shareholders of record as of December 31, 2025. These details are described in a press release dated January 28, 2026, which is attached to the 8-K as Exhibit 99.1.

Key Details

• The filing reports the U.S. federal income tax treatment for Source Capital’s 2025 dividends.
• A $2.50739554 deemed distribution was recorded for shareholders of record on December 31, 2025.
• The information was published in a press release on January 28, 2026 and attached to the Form 8-K (filed Jan 29, 2026) as Exhibit 99.1.

Why It Matters
This disclosure tells investors how the company classifies its 2025 dividend payments for U.S. federal tax purposes and gives the precise per-share deemed distribution amount for the year. That affects how shareholders report dividend income and may influence after-tax returns for investors who received those dividends. For full tax-detail context, investors should review the attached January 28, 2026 press release (Exhibit 99.1).