---
schema_version: "secwatch.filing_event.v1"
accession: "0000017313-24-000010"
form_type: "8-K"
ticker: "CSWC"
cik: "0000017313"
company_name: "CAPITAL SOUTHWEST CORP"
filed_at: "2024-01-31T23:59:59+00:00"
generated_at: "2026-06-06T13:48:49.307569+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.05
calibrated_materiality_score: 0.05
confidence: "high"
source: SEC EDGAR
---

# Capital Southwest announces 2023 dividends tax treatment: $2.42/sh, 100% ordinary income

## Summary
- Total 2023 dividends of $2.42 per share classified 100% as ordinary income including net short-term capital gains.
- For non-U.S. shareholders, 94.17% of 2023 dividends are interest-related or short-term capital gains, generally exempt from U.S. withholding tax.
- Tax classification is final and supersedes any prior estimated information; details posted on company website.

## SEC filing metadata
- accession: 0000017313-24-000010
- form_type: 8-K
- ticker: CSWC
- cik: 0000017313
- company_name: CAPITAL SOUTHWEST CORP
- filed_at: 2024-01-31T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.05
- calibrated_materiality_score: 0.05
- confidence: high
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/17313/000001731324000010/0000017313-24-000010-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/17313/000001731324000010/cswc-20240131.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000017313-24-000010
- JSON: https://secwatch.observer/filing/0000017313-24-000010.json
- Plain text: https://secwatch.observer/filing/0000017313-24-000010.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.