NexPoint Residential Trust Announces 2023 Dividend Income Tax Treatment

Common Shares (CUSIP #65341D102)

Ex
Dividend
Date

Record
Date

Payable
Date

Distribution
Per Share

Taxable
Ordinary
Income
Per Share
⁽¹⁾

Taxable
Capital Gain
Distr.
Per Share
⁽²⁾⁽³⁾

Unrecap.
Sec.
1250
Gain
Per
Share

Return of
Capital
Per Share

3/14/2023

3/15/2023

3/31/2023

$0.42000

$0.00000

$0.42000

$0.13449

$0.00000

6/14/2023

6/15/2023

6/30/2023

$0.42000

$0.00000

$0.42000

$0.13449

$0.00000

9/14/2023

9/15/2023

9/29/2023

$0.42000

$0.00000

$0.42000

$0.13449

$0.00000

12/14/2023

12/15/2023

12/29/2023

$0.46242

$0.00000

$0.46242

$0.14730

$0.00000

Totals

$1.72242

$0.00000

$1.72242

$0.55079

$0.00000

100.00 %

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 100% of the total Capital Gain Distribution

(3) Pursuant to Treasury Regulation §1.1061-6(c), NexPoint Residential Trust 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" and "Three Year Amounts" required

 to be disclosed are both zero with respect to the 2023 distributions, since all capital gain dividends relate to Section 1231 gains.