---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-25-021215"
form_type: "8-K"
ticker: "MAA"
cik: "0000912595"
company_name: "MID AMERICA APARTMENT COMMUNITIES INC."
filed_at: "2025-02-14T23:59:59+00:00"
generated_at: "2026-05-26T21:50:35.305224+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.0
calibrated_materiality_score: 0.0
confidence: "low"
source: SEC EDGAR
---

# MAA files routine REIT tax disclosure update; no financial impact

## Summary
- Exhibit 99.1 supersedes prior REIT tax summary filed Feb 12, 2024; content appears unchanged.
- Summary covers REIT qualification, gross income and asset tests, distribution requirements, U.S. stockholder taxation.
- No changes to REIT status, dividend policy, or business operations are disclosed.
- Tax discussion is for general informational purposes only and not tax advice.

## SEC filing metadata
- accession: 0000950170-25-021215
- form_type: 8-K
- ticker: MAA
- cik: 0000912595
- company_name: MID AMERICA APARTMENT COMMUNITIES INC.
- filed_at: 2025-02-14T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.0
- calibrated_materiality_score: 0.0
- confidence: low
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/912595/000095017025021215/0000950170-25-021215-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/912595/000095017025021215/maa-20250214.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-25-021215
- JSON: https://secwatch.observer/filing/0000950170-25-021215.json
- Plain text: https://secwatch.observer/filing/0000950170-25-021215.txt

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