NETSTREIT Corp. 8-K

What Happened

• On January 27, 2026 NETSTREIT Corp. (CUSIP 64119V303) filed an 8‑K reporting the tax treatment of its four 2025 common‑stock distributions. The company detailed the per‑share amounts and how each distribution should be reported for tax purposes (ordinary dividend vs. non‑dividend return of capital and qualified/Section 199A treatment).
• The four 2025 distributions and total per‑share amounts were: March 31, 2025 — $0.2100; June 16, 2025 — $0.2100; September 15, 2025 — $0.2150; December 15, 2025 — $0.2150. For each distribution, the filing breaks the payment into an ordinary dividend portion and a non‑dividend (return of capital) portion, and indicates qualified dividend and Section 199A treatment.

Key Details

• Ordinary dividend portion (per share): $0.1814 for the March and June payments; $0.1857 for the September and December payments (86.3772% of each distribution).
• Non‑dividend (return of capital) portion (per share): $0.0286 for March/June; $0.0293 for Sept/Dec (13.6228% of each distribution).
• Capital gain reported: $0.00 for all distributions. Qualified dividends: $0.00. Section 199A portion: equals the full ordinary dividend amount (i.e., the ordinary portions are reported as Section 199A dividends).
• Filing signed by Daniel Donlan, Chief Financial Officer, on January 27, 2026.

Why It Matters

• This disclosure tells shareholders how NETSTREIT’s 2025 distributions will appear on tax forms (e.g., Form 1099‑DIV), which affects how investors report income and adjust stock cost basis.
• The non‑dividend (return of capital) portion generally reduces an investor’s tax basis in the shares rather than being taxed as ordinary income when received. The ordinary dividend portion is not reported as a qualified dividend but is identified as a Section 199A dividend, which may affect eligibility for the qualified business income deduction under tax rules.
• Investors should use this information when preparing taxes and consult a tax advisor for how these classifications affect their individual tax situation.