---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-23-006716"
form_type: "8-K"
ticker: "MAA"
cik: "0000912595"
company_name: "MID AMERICA APARTMENT COMMUNITIES INC."
filed_at: "2023-03-08T23:59:59+00:00"
generated_at: "2026-06-18T09:10:52.775974+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.1
calibrated_materiality_score: 0.1
confidence: "low"
source: SEC EDGAR
---

# MAA files updated REIT tax disclosure, no substantive change

## Summary
- Filed updated U.S. federal income tax summary covering REIT qualification, income tests, asset tests, and distribution rules.
- Supersedes prior tax disclosure from June 17, 2022, and any inconsistent prior statements.
- Discussion addresses tax treatment for U.S., non-U.S., and tax-exempt shareholders.
- No material change in company's REIT status or expected tax treatment described.

## SEC filing metadata
- accession: 0000950170-23-006716
- form_type: 8-K
- ticker: MAA
- cik: 0000912595
- company_name: MID AMERICA APARTMENT COMMUNITIES INC.
- filed_at: 2023-03-08T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.1
- calibrated_materiality_score: 0.1
- confidence: low
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/912595/000095017023006716/0000950170-23-006716-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/912595/000095017023006716/maa-20230308.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-23-006716
- JSON: https://secwatch.observer/filing/0000950170-23-006716.json
- Plain text: https://secwatch.observer/filing/0000950170-23-006716.txt

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