---
schema_version: "secwatch.filing_event.v1"
accession: "0001193125-23-020316"
form_type: "8-K"
ticker: "FDUS"
cik: "0001513363"
company_name: "FIDUS INVESTMENT Corp"
filed_at: "2023-01-31T23:59:59+00:00"
generated_at: "2026-06-20T05:20:53.858701+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# Fidus announces deemed distribution of $1.65/share and 2022 dividend tax breakdown

## Summary
- Deemed distribution of $1.65/share ($40.8M total) to holders of record Dec 31, 2022; no cash paid.
- Company pays 21% tax ($0.3465/share) on retained gains; shareholders receive tax credit.
- Total 2022 cash dividends $2.00/share: 40.64% long-term cap gains, 55.65% ordinary, 3.71% qualified.
- Shareholders increase tax basis by $1.3035/share (deemed distribution net of tax paid).
- Retained capital to be reinvested in income-producing debt assets to boost future NII.

## SEC filing metadata
- accession: 0001193125-23-020316
- form_type: 8-K
- ticker: FDUS
- cik: 0001513363
- company_name: FIDUS INVESTMENT Corp
- filed_at: 2023-01-31T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1513363/000119312523020316/0001193125-23-020316-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1513363/000119312523020316/d427139d8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-23-020316
- JSON: https://secwatch.observer/filing/0001193125-23-020316.json
- Plain text: https://secwatch.observer/filing/0001193125-23-020316.txt

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