---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-22-026789"
form_type: "8-K"
ticker: "IRM"
cik: "0001020569"
company_name: "IRON MOUNTAIN INC"
filed_at: "2022-02-25T23:59:59+00:00"
generated_at: "2026-06-27T03:59:10.460165+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.15
calibrated_materiality_score: 0.15
confidence: "high"
source: SEC EDGAR
---

# Iron Mountain updates federal income tax disclosure for REIT status

## Summary
- Filed Feb 24, 2022; replaces and supersedes prior tax disclosure descriptions.
- Includes opinion of Sullivan & Worcester LLP covering REIT qualification for 2014-2021 tax years.
- Summarizes REIT income, asset, and distribution tests; failure could result in C-corp taxation and penalties.
- Distributions generally taxable as dividends; no dividends received deduction for corporate stockholders.
- Counsel opinion based on assumptions and private letter rulings; no assurance of future REIT status.

## SEC filing metadata
- accession: 0001104659-22-026789
- form_type: 8-K
- ticker: IRM
- cik: 0001020569
- company_name: IRON MOUNTAIN INC
- filed_at: 2022-02-25T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.15
- calibrated_materiality_score: 0.15
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1020569/000110465922026789/0001104659-22-026789-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1020569/000110465922026789/tm227427d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-22-026789
- JSON: https://secwatch.observer/filing/0001104659-22-026789.json
- Plain text: https://secwatch.observer/filing/0001104659-22-026789.txt

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