---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-22-011814"
form_type: "8-K"
ticker: "MAA"
cik: "0000912595"
company_name: "MID AMERICA APARTMENT COMMUNITIES INC."
filed_at: "2022-06-17T23:59:59+00:00"
generated_at: "2026-06-25T01:05:06.804988+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.1
calibrated_materiality_score: 0.1
confidence: "high"
source: SEC EDGAR
---

# MAA files updated REIT tax considerations, replacing prior Feb 2021 disclosure

## Summary
- Filed Exhibit 99.1 with material U.S. federal income tax considerations on REIT status and stock ownership.
- Supersedes and replaces prior tax disclosure from 8-K filed Feb 19, 2021.
- Tax considerations reviewed by Bass, Berry & Sims PLC; covers taxation of company as REIT and for stockholders.
- No change in business operations, financial results, or guidance reported.

## SEC filing metadata
- accession: 0000950170-22-011814
- form_type: 8-K
- ticker: MAA
- cik: 0000912595
- company_name: MID AMERICA APARTMENT COMMUNITIES INC.
- filed_at: 2022-06-17T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.1
- calibrated_materiality_score: 0.1
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/912595/000095017022011814/0000950170-22-011814-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/912595/000095017022011814/maa-20220617.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-22-011814
- JSON: https://secwatch.observer/filing/0000950170-22-011814.json
- Plain text: https://secwatch.observer/filing/0000950170-22-011814.txt

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