---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-25-079227"
form_type: "8-K"
ticker: "O"
cik: "0000726728"
company_name: "REALTY INCOME CORP"
filed_at: "2025-08-15T23:59:59+00:00"
generated_at: "2026-05-17T12:39:36.330793+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.0
calibrated_materiality_score: 0.0
confidence: "high"
source: SEC EDGAR
---

# Realty Income updates U.S. federal income tax considerations in its prospectus

## Summary
- Filing updates and replaces the 'United States Federal Income Tax Considerations' section from the February 16, 2024 prospectus.
- New discussion covers REIT qualification requirements, tax treatments, and potential penalties; no changes to operations or guidance.
- The update reflects current law and IRS interpretations as of August 15, 2025.

## SEC filing metadata
- accession: 0001104659-25-079227
- form_type: 8-K
- ticker: O
- cik: 0000726728
- company_name: REALTY INCOME CORP
- filed_at: 2025-08-15T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.0
- calibrated_materiality_score: 0.0
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/726728/000110465925079227/0001104659-25-079227-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/726728/000110465925079227/tm2523565d1_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-25-079227
- JSON: https://secwatch.observer/filing/0001104659-25-079227.json
- Plain text: https://secwatch.observer/filing/0001104659-25-079227.txt

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