---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-23-002863"
form_type: "8-K"
ticker: "PW"
cik: "0001532619"
company_name: "Power REIT"
filed_at: "2023-01-30T23:59:59+00:00"
generated_at: "2026-06-20T06:36:21.260929+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.1
calibrated_materiality_score: 0.1
confidence: "high"
source: SEC EDGAR
---

# Power REIT announces 2022 dividend tax treatment: all preferred distributions ordinary income

## Summary
- For 7.75% Series A Preferred Stock, each quarterly 2022 distribution of $0.484375/share classified entirely as ordinary income.
- Total 2022 preferred distributions per share: $1.9375, all ordinary income; no return of capital or capital gains.
- The table covers record/payable dates in Feb, May, Aug 2022; stockholders urged to consult tax advisors.

## SEC filing metadata
- accession: 0001493152-23-002863
- form_type: 8-K
- ticker: PW
- cik: 0001532619
- company_name: Power REIT
- filed_at: 2023-01-30T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.1
- calibrated_materiality_score: 0.1
- confidence: high
- sec_items: 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1532619/000149315223002863/0001493152-23-002863-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1532619/000149315223002863/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-23-002863
- JSON: https://secwatch.observer/filing/0001493152-23-002863.json
- Plain text: https://secwatch.observer/filing/0001493152-23-002863.txt

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