Company: EPR-PE
Filing Date: 2025-06-03
Form Type: S-3ASR
Source: 0001193125-25-134116
Chunk: 86

Company: EPR PROPERTIES
Filing Date: 2025-06-03
Form: S-3ASR
Chunk 86
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% rate or such lower rate as may be specified by an applicable income tax treaty. We expect to withhold U.S. federal income tax at the rate of 30% on any distributions made to a Non-U.S.shareholder unless:

| • |     | a lower treaty rate applies and you file with us an IRS Form W-8BEN or                                   
 IRS Form W-8BEN-E, as applicable, evidencing eligibility for such reduced treaty rate of withholding; or |

| • |     | you file an IRS Form W-8ECI with us claiming that the distribution is 
 income effectively connected with your trade or business.             |

Return of Capital Distributions Distributions in excess of our current and accumulated earnings and profits will not be taxable to you to the extent that such distributions do not exceed your adjusted tax basis in our shares, but rather will reduce the adjusted tax basis of such shares. Distributions in excess of your adjusted tax basis in our shares will give rise to gain from the sale or exchange of such shares. The tax treatment of this gain is described below. For withholding purposes, we expect to treat all distributions as made out of our current or accumulated earnings and profits. However, amounts withheld generally should be refundable if it is subsequently determined that the distribution was, in fact, in excess of our current and accumulated earnings and profits. Capital Gain Dividends and Distributions Attributable to a Sale or Exchange of U.S. Real Property Interests Distributions to you that we properly designate as capital gain dividends, other than those arising from the disposition of a U.S. real property interest, generally should not be subject to U.S. federal income taxation, unless:

| • |     | the investment in our shares is treated as effectively connected with your U.S. trade or business, in which case 
 you will be subject to the same treatment as U.S. shareholders with respect to such gain,                        |

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| except that a Non-U.S. shareholder (or, if an income tax treaty applies, it is attributable to a U.S. permanent establishment of the Non-U.S. shareholder) that is a foreign corporation may also be subject to the 30% branch profits tax, as discussed above; or |

| • |     | you are a nonresident alien individual who is present in the U.S. for 183 days or more during the taxable year 
 and certain other conditions are met, in which case you will be subject to a 30% tax on your capital gains.