{"schema_version":"secwatch.filing_event.v1","accession":"0001753926-25-000280","form_type":"8-K","ticker":"CLRO","cik":"0000840715","company_name":"CLEARONE INC","filed_at":"2025-02-25T23:59:59+00:00","discovered_at":"2026-05-14T18:03:06.487589+00:00","generated_at":"2026-05-26T05:17:58.111519+00:00","sec_items":["7.01","9.01"],"event_type":"other","sentiment":"neutral","materiality_score":0.4,"calibrated_materiality_score":0.4,"confidence":"high","headline":"ClearOne files Form 8937 to correct 2024 special dividend tax reporting as return of capital","bullets":["Special $0.50/share dividend paid April 10, 2024 should have been reported as return of capital, not ordinary dividend.","Some street-name shareholders received incorrect 1099-DIV reporting the distribution as ordinary dividend (Box 1).","Company filed IRS Form 8937 on Feb 21, 2025 to enable issuance of corrected 1099-DIVs (Box 3).","Corrected forms will reflect non-dividend distribution; tax impact varies by shareholder."],"urls":{"canonical":"https://secwatch.observer/filing/0001753926-25-000280","json":"https://secwatch.observer/filing/0001753926-25-000280.json","markdown":"https://secwatch.observer/filing/0001753926-25-000280.md","text":"https://secwatch.observer/filing/0001753926-25-000280.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/840715/000175392625000280/0001753926-25-000280-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/840715/000175392625000280/clro-20250224.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-26T05:17:58.111519+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"}