---
schema_version: "secwatch.filing_event.v1"
accession: "0001829126-26-001630"
form_type: "8-K"
ticker: "BIXI"
cik: "0002082542"
company_name: "Bitcoin Infrastructure Acquisition Corp Ltd"
filed_at: "2026-02-25T23:59:59+00:00"
generated_at: "2026-05-16T00:30:48.856869+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.1
calibrated_materiality_score: 0.1
confidence: "high"
source: SEC EDGAR
---

# Bitcoin Infrastructure Acquisition Corp provides PFIC annual statement for 2025 period

## Summary
- PFIC annual statement covers period from June 9, 2025 to December 31, 2025.
- Per-unit ordinary earnings reported as $0.0009464135; no net capital gains.
- No cash or property distributions were paid during the period.
- Company may be classified as a PFIC for U.S. federal income tax purposes.
- Shareholders may make QEF election per IRS Section 1295; consultation with tax advisor recommended.

## SEC filing metadata
- accession: 0001829126-26-001630
- form_type: 8-K
- ticker: BIXI
- cik: 0002082542
- company_name: Bitcoin Infrastructure Acquisition Corp Ltd
- filed_at: 2026-02-25T23:59:59+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/2082542/000182912626001630/0001829126-26-001630-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/2082542/000182912626001630/bitcoininfra_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001829126-26-001630
- JSON: https://secwatch.observer/filing/0001829126-26-001630.json
- Plain text: https://secwatch.observer/filing/0001829126-26-001630.txt

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