Company: VVR
Filing Date: 2025-03-21
Form Type: 424B5
Source: 0001104659-25-026711
Chunk: 134

Company: Invesco Senior Income Trust
Filing Date: 2025-03-21
Form: 424B5
Chunk 134
---
 it using the Fund’s default method of average cost, unless the Common Shareholder instructs the Fund to use a different calculation method. For additional information regarding the Fund’s available cost basis reporting methods, including its default method, Common Shareholders should contact the Fund. If a Common Shareholder holds their Fund shares through a broker (or other nominee), the Common Shareholder should contact their broker (nominee) with respect to report of cost basis and available elections for their account. Current U.S. federal income tax law taxes both long-term and short-term capital gain of corporations at the regular corporate tax rates. For non-corporate taxpayers, short-term capital gain is currently taxed at rates applicable to ordinary income while long-term capital gain generally is taxed at reduced maximum rates. The deductibility of capital losses is subject to limitations under the Code. Certain U.S. shareholders who are individuals, estates or trusts and whose income exceeds certain thresholds will be required to pay a 3.8% Medicare tax on all or a portion of their “net investment income,” which includes dividends received from the Fund and capital gains from the sale or other disposition of the Fund’s shares. A Common Shareholder that is a nonresident alien individual or a foreign corporation (a “foreign investor”) generally will be subject to U.S. federal withholding tax at the rate of 30% (or possibly a lower rate provided by an applicable tax treaty) on ordinary income dividends (except as discussed below). In general, U.S. federal withholding tax and U.S. federal income tax will not apply to any gain or income realized by a foreign investor in respect of any distribution of net capital gain (including amounts credited as an undistributed capital gain dividend) or upon the sale or other disposition of Common Shares of the Fund. Different tax consequences may result if the foreign investor is engaged in a trade or business in the United States or, in the case of an individual, is present in the United States for 183 days or more during a taxable year and certain other conditions are met. For purposes of this and the following paragraphs, a “Non-U.S. Shareholder” shall include any shareholder that is not a partnership (or an entity treated as a partnership for U.S. federal income tax purposes) and who is not:

| ● | an                                                            
 individual who is a citizen or resident of the United States; |

| ● | a                                                                                         
 corporation created or organized under the laws of the United States or any state thereof 
 or the District of Columbia;                                                              |

| ●