NexPoint Real Estate Finance Announces 2023 Dividend Income Tax Treatment

NexPoint Real Estate Finance +2.49%

NexPoint Real Estate Finance

NREF

13.98

+2.49%

DALLAS, Jan. 30, 2024 /PRNewswire/ -- NexPoint Real Estate Finance, Inc. (NYSE: NREF) (the "Company") announced today the final income allocations of the Company's 2023 dividend distributions on its common stock, Series A Preferred Stock and Series B Preferred Stock. The final income allocations as they will be reported on Form 1099-DIV are set forth in the following table:

NexPoint Real Estate Finance (PRNewsfoto/NexPoint Real Estate Finance, Inc.)

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.





About NexPoint Real Estate Finance, Inc.

NexPoint Real Estate Finance, Inc., is a publicly traded REIT, with its shares listed on the New York Stock Exchange under the symbol "NREF" primarily focused on originating, structuring and investing in first-lien mortgage loans, mezzanine loans, preferred equity, convertible notes, multifamily properties and common equity investments, as well as multifamily commercial mortgage-backed securities securitizations, multifamily structured credit risk notes and mortgage-backed securities.  More information about the Company is available at nref.nexpoint.com.

CONTACTS

Investor Relations

Kristen Thomas

IR@nexpoint.com

Media Relations

Prosek Partners for NexPoint

pro-nexpoint@prosek.com

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SOURCE NexPoint Real Estate Finance, Inc.

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