{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-022606","form_type":"8-K","ticker":"ICR-PA","cik":"0001690012","company_name":"InPoint Commercial Real Estate Income, Inc.","filed_at":"2026-01-26T23:59:59+00:00","discovered_at":"2026-05-14T18:02:35.897646+00:00","generated_at":"2026-05-16T07:59:34.111417+00:00","sec_items":["8.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"InPoint REIT: 100% of 2025 common distributions treated as return of capital for tax purposes","bullets":["Total 2025 common distributions $12.6M; preferred distributions $6.0M.","All common distributions (Classes P, A, D, I, T) were nondividend distributions (return of capital).","All preferred distributions were treated as ordinary dividends.","Investors advised to consult tax advisors for specific treatment."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-022606","json":"https://secwatch.observer/filing/0001193125-26-022606.json","markdown":"https://secwatch.observer/filing/0001193125-26-022606.md","text":"https://secwatch.observer/filing/0001193125-26-022606.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1690012/000119312526022606/0001193125-26-022606-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1690012/000119312526022606/ck0001690012-20260126.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T07:59:34.111417+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}