Company: INVH
Filing Date: 2025-08-13
Form Type: 424B5
Source: 0001193125-25-179878
Chunk: 159

Company: Invitation Homes Inc.
Filing Date: 2025-08-13
Form: 424B5
Chunk 159
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 on a dividend (but in the case of a treaty eligible holder will generally not withhold at a rate less than 15%). However, a non-U.S.holder may seek a refund of these amounts from the IRS if the non-U.S.holder’s U.S. tax liability with respect to the distribution is less than the amount withheld. 55

Distributions to a non-U.S.holder that are designated by us at the time of the distribution as capital gain dividends, other than those arising from the disposition of a United States real property interest, generally should not be subject to U.S. federal income taxation unless:

| • |     | the investment in the common stock is effectively connected with the                                                                                                 
 non-U.S. holder’s trade or business, in which case the non-U.S. holder will be subject to the same treatment as U.S. holders with respect to any gain, except that a 
 holder that is a foreign corporation also may be subject to the 30% branch profits tax, as discussed above; or                                                       |

| • |     | 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 capital gains. |

Treasury Regulations generally do not appear to require withholding with respect to our capital gain dividends that are not attributable to gain from the disposition by us of United States real property interests. However, given uncertainty in this area, we may withhold on such capital gain dividends in the same manner as capital gain dividends that are attributable to gain from the disposition of United States real property interests, generally at the highest rate of U.S. federal income tax specified in Section 1445(e)(1) of the Code (although any amounts withheld generally would be creditable against the non-U.S.holder’s U.S. federal income tax liability). Non-U.S. holders and prospective non-U.S. holders are urged to consult their own tax advisors concerning these rules. Under the Foreign Investment in Real Estate Property Tax Act of 1980 (“FIRPTA”), distributions to a non-U.S.holder that are attributable to gain from sales or exchanges by us of United States real property interests, whether or not designated as a capital gain dividend, will cause the non-U.S.holder to be treated as recognizing gain that is income effectively connected with a U.S