NREF - NexPoint Real Estate Finance Announces 2023 Dividend Income Tax Treatment

January, 30 2024 06:00 PM NexPoint Real Estate Finance Inc.

PR Newswire

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:

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

$0.00000

Totals

$0.18750

$0.00000

100.00 %

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

SOURCE NexPoint Real Estate Finance, Inc.

Company Name:	NexPoint Real Estate Finance Inc.
Stock Symbol:	NREF
Market:	NYSE
Website:	nexpointfinance.com

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