NexPoint Real Estate Finance Announces 2023 Dividend Income Tax Treatment

Common Shares (CUSIP #65342V101)

Ex
Dividend
Date

Record
Date

Payable
Date

Distribution
Per Share

Taxable
Ordinary
Income
Per Share
(1)(4)

Capital Gain
Distributions
Per Share
(2)(3)(4)

Return of
Capital
Per Share

3/14/2023

3/15/2023

3/31/2023

$0.50000

$0.35401

$0.03991

$0.10608

3/14/2023

3/15/2023

3/31/2023

$0.18500

$0.13098

$0.01477

$0.03925

6/14/2023

6/15/2023

6/30/2023

$0.50000

$0.29142

$0.00000

$0.20858

6/14/2023

6/15/2023

6/30/2023

$0.18500

$0.10782

$0.00000

$0.07718

9/14/2023

9/15/2023

9/29/2023

$0.50000

$0.29142

$0.00000

$0.20858

9/14/2023

9/15/2023

9/29/2023

$0.18500

$0.10782

$0.00000

$0.07718

12/14/2023

12/15/2023

12/29/2023

$0.50000

$0.29142

$0.00000

$0.20858

12/14/2023

12/15/2023

12/29/2023

$0.18500

$0.10782

$0.00000

$0.07718

Totals

$2.74000

$1.68271

$0.05468

$1.00261

100.00 %

61.41 %

2.00 %

36.59 %

 

Series A Preferred Shares (CUSIP #65342V408)

Ex
Dividend
Date

Record
Date

Payable
Date

Distribution
Per Share

Taxable
Ordinary
Income
Per Share
(1)(4)

Capital Gain
Distributions
Per Share
(2)(3)(4)

Return of
Capital
Per Share

1/12/2023

1/13/2023

1/25/2023

$0.53125

$0.44655

$0.08470

$0.00000

4/12/2023

4/13/2023

4/25/2023

$0.53125

$0.53125

$0.00000

$0.00000

7/12/2023

7/13/2023

7/25/2023

$0.53125

$0.53125

$0.00000

$0.00000

10/12/2023

10/13/2023

10/25/2023

$0.53125

$0.53125

$0.00000

$0.00000

Totals

$2.12500

$2.04030

$0.08470

$0.00000

100.00 %

96.01 %

3.99 %

0.00 %

Series B Preferred Shares (CUSIP #65342V507)

Ex
Dividend
Date

Record
Date

Payable
Date

Distribution
Per Share

Taxable
Ordinary
Income Per
Share (1)

Capital Gain
Distributions
Per Share

Return of
Capital
Per Share

12/21/2023

12/22/2023

1/5/2024

$0.18750

$0.18750

$0.00000

$0.00000

Totals

$0.18750

$0.18750

$0.00000

$0.00000

100.00 %

100.00 %

0.00 %

0.00 %

(1) 100% of the amount reported as Taxable Ordinary Income is treated as a qualified REIT dividend for purposes of Section 199A

(2) The Section 897 Capital Gain amount is equal to 0% of the total Capital Gain Distribution

(3) Pursuant to Treasury Regulation §1.1061-6(c), NexPoint Real Estate Finance is disclosing additional information related to the

capital gain distributions reported on Form 1099-DIV, for purposes of Section 1061. Section 1061 is generally applicable to

direct and indirect holders of “applicable partnership interests.” The “One Year Amounts Disclosure” is equal to 100% of the

 total capital gain distribution and the “Three Year Amounts Disclosure” is equal to 0% of the capital gain distribution. None

 of the capital gains distributions relate to Section 1231 gains.

(4) The Company has elected to apply Section 858 to a portion of it’s current year dividends from the REIT’s 2022 Earnings & Profits.

The Section 858 election was applied to the Common and Series A Preferred Dividends payable in Q1 2023.