Company: INVH
Filing Date: 2025-08-13
Form Type: 424B5
Source: 0001193125-25-179878
Chunk: 162

Company: Invitation Homes Inc.
Filing Date: 2025-08-13
Form: 424B5
Chunk 162
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 applicable Treasury regulations; and                                                               |

We expect that our common stock will be regularly traded on an established securities market. If gain on the sale or exchange of our common stock were subject to taxation under FIRPTA, the non-U.S.holder would be subject to regular U.S. federal income tax with respect to any gain in the same manner as a taxable U.S. holder, subject to any applicable alternative minimum tax and special alternative minimum tax in the case of nonresident alien individuals. In such case, under FIRPTA the purchaser of common stock may be required to withhold 15% of the purchase price and remit this amount to the IRS. U.S. Federal Income Tax Returns. If a non-U.S.holder is subject to taxation under FIRPTA on proceeds from the sale of our common stock or on distributions attributable to gains from sales or exchanges by us of United States real property interests, the non-U.S.holder will be required to file a U.S. federal income tax return. Prospective non-U.S.holders are urged to consult their tax advisors to determine the impact of U.S. federal, state, local and foreign income tax laws on their ownership of our common stock, including any reporting requirements. Taxation of Tax-ExemptHolders of Our Common Stock Provided that a tax-exemptholder has not held its common stock as “debt-financed property” within the meaning of the Code, the dividend income from us generally will not be unrelated business taxable income, referred to as UBTI, to a tax-exemptholder. Similarly, income from the sale of our common stock will not constitute UBTI unless the tax-exemptholder has held its common stock as debt-financed property within the meaning of the Code or holds the stock primarily for sale to customers in the ordinary course of a trade or business. 57

Further, for a tax-exemptholder that is a social club, voluntary employee benefit association, or supplemental unemployment benefit trust exempt from U.S. federal income taxation under Sections 501(c)(7), (c)(9), or (c)(17) of the Code, respectively, or a single parent title-holding corporation exempt under Section 501(c)(2) of the Code the income of which is payable to any of the aforementioned tax-exemptorganizations, income from an investment in our common stock will constitute UBTI unless the organization properly sets aside or reserves such amounts for purposes specified in the Code. These tax-exemptholders should