InPoint Commercial Real Estate Income, Inc. 8-K

What Happened

• InPoint Commercial Real Estate Income, Inc. filed an 8-K on January 26, 2026 reporting the Company’s cash distributions for the year ended December 31, 2025. The Company paid approximately $12.6 million in common stock cash distributions and approximately $6.0 million in preferred stock cash distributions during 2025.
• For income tax purposes, the Company reported that 100% of the common stock distributions were treated as nondividend distributions (i.e., return of capital to the extent of a shareholder’s basis, then capital gain thereafter). All preferred stock distributions were treated as ordinary dividends. The filing includes monthly per-share distribution amounts and record/payment dates by share class.

Key Details

• Total 2025 distributions: common ≈ $12.6M; preferred ≈ $6.0M (year ended Dec. 31, 2025).
• Common stock monthly per-share amounts: Class P, A, and I mostly $0.1042 per month; Class D ~ $0.1007–$0.1010; Class T ~ $0.0922–$0.0934.
• Series A cumulative redeemable preferred stock paid $0.4219 per quarter (Mar 28, Jun 30, Sep 30, Dec 30, 2025 payment dates).
• Filing date: January 26, 2026; report signed by Catherine L. Lynch, Chief Financial Officer.

Why It Matters

• Tax treatment affects shareholders’ taxable income and basis: common holders will generally treat 2025 distributions first as a return of capital (reducing share basis) rather than taxable dividend income, while preferred holders will treat distributions as ordinary dividend income. This influences tax reporting and potential capital gains when shares are sold.
• Investors should use the per-share distribution details in the filing for year-end tax reporting and consult a tax advisor for how the return-of-capital treatment impacts their individual tax situation.