Company: PRIF-PJ
Filing Date: 2025-06-20
Form Type: SC TO-I
Source: 0001554625-25-000047
Chunk: 1

Company: Priority Income Fund, Inc.
Filing Date: 2025-06-20
Form: SC TO-I
Chunk 1
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 reporting the results of the tender offer. |

If applicable, check the appropriate box(es) below to designate the appropriate rule provision(s) relied upon:

| o |     | Rule 13e-4(i) (Cross-Border Issuer Tender Offer)      |
| o |     | Rule 14d-1(d) (Cross-Border Third-Party Tender Offer) |

## Item 1. Summary Term Sheet.
The information set forth in the Offer to Purchase, dated June 20, 2025 (the “

#### Offer to Purchase
”), attached hereto as Exhibit 99(a)(1)(A), entitled “Summary Term Sheet” is incorporated herein by reference.

## Item 2. Subject Company Information.
(a) Name and Address. The name of the issuer is Priority Income Fund, Inc., an externally managed, diversified, closed-end management investment company incorporated in Maryland (the “

#### Company
”), the address of its principal executive office is 10 East 40 th Street, 42 nd Floor, New York, New York 10016, and the telephone number of its principal executive office is (212) 448-0702.

(b) Securities. This Tender Offer Statement on Schedule TO relates to an offer by the Company to purchase up to 1,516,379 shares of its issued and outstanding common stock, par value $0.01 per share (the “

#### Shares
”), which amount represents 2.5% of the number of shares outstanding at the close of business on the last day of the prior fiscal year ended June 30, 2024. As of June 20, 2025, there were 61,706,977 Shares issued and outstanding. The purpose of this Offer (as defined below) is to provide stockholders with liquidity because there is otherwise no public market for the Shares. The Offer is made upon the terms and subject to the conditions set forth in this Offer to Purchase and the related Letter of Transmittal (which, together with any amendments or supplements thereto, collectively constitute the “

#### Offer
”). The Offer is for cash at a price equal to the net asset value per Share (“

#### NAV per Share
”) as of July 31, 2025 (the “

#### Purchase Price
”). As an example, the NAV per Share on April 30, 2025, was $7.17 per Share. The Purchase Price may be higher or lower than this amount.

The information set forth in the