Company: INVH
Filing Date: 2025-08-13
Form Type: 424B5
Source: 0001193125-25-179878
Chunk: 161

Company: Invitation Homes Inc.
Filing Date: 2025-08-13
Form: 424B5
Chunk 161
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 that their proportionate share of this tax paid by us were to exceed their actual U.S. federal income tax liability. If we were to designate a portion of our net capital gain as undistributed capital gain, a non-U.S.stockholder is urged to consult its tax advisor regarding the taxation of such undistributed capital gain. 56

Sales of Our Common Stock. Gain recognized by a non-U.S.holder upon the sale or exchange of our stock generally would not be subject to U.S. taxation unless:

| • |     | the investment in our common stock is effectively connected with the                                                                                                
 non-U.S. holder’s U.S. trade or business, in which case the non-U.S. holder generally will be subject to the same treatment as domestic holders with respect to any 
 gain;                                                                                                                                                               |

| • |     | the non-U.S. holder is a nonresident alien individual who is present in                                                                                                                                                                            
 the United States for 183 days or more during the taxable year and has a tax home in the United States, in which case the nonresident alien individual will be subject to a 30% tax on the individual’s net capital gains for the taxable year; or |

| • |     | our common stock constitutes a United States real property interest within the meaning of FIRPTA, as described 
 below.                                                                                                         |

Our common stock will constitute a United States real property interest unless we are a “domestically controlled qualified investment entity” within the meaning of Section 897(h) of the Code (a “domestically controlled REIT”). We are and will be a domestically controlled REIT if, at all times during a specified testing period, less than 50% in value of our stock is held directly or indirectly by non-U.S.holders. As described above, our charter contains restrictions designed to protect our status as a domestically controlled REIT, and we believe that we are and will remain a domestically controlled REIT, and that a sale of our common stock should not be subject to taxation under FIRPTA. However, because our stock is publicly traded no assurance can be given that we are or will be a domestically controlled REIT at any time. Even if we were not a domestically controlled REIT, a sale of common stock by a non-U.S.holder would nevertheless not be subject to taxation under FIRPTA as a sale of a United States real property interest if:

| • |     | our common stock were “regularly traded” on an established securities market within the meaning of