Company: CIMO
Filing Date: 2025-10-01
Form Type: S-3ASR
Source: 0001193125-25-226772
Chunk: 27

Company: CHIMERA INVESTMENT CORP
Filing Date: 2025-10-01
Form: S-3ASR
Chunk 27
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 estates, but may be eligible for the up to 20% pass-through deduction for such stockholders. We generally are not subject to U.S. corporate income tax on income that we distribute currently to stockholders, but we will be subject to U.S. federal tax as follows:

| • |     | We will pay U.S. federal income tax on our net taxable income, including net capital gain, that we do not                    
 distribute to stockholders during, or within a specified time period after, the calendar year in which the income is earned. |

| • |     | If we have net income from “prohibited transactions,” which are, in general, sales or other                                                                                   
 dispositions of property held primarily for sale to customers in the ordinary course of business, other than foreclosure property, such income will be subject to a 100% tax. |

| • |     | If we elect to treat property that we acquire in connection with a foreclosure of a mortgage loan or from certain                                                                                                                           
 leasehold terminations as “foreclosure property,” we may thereby avoid (a) the 100% tax on gain from a resale of that property (if the sale would otherwise constitute a prohibited transaction) and (b) the inclusion of any               
 income from such property not qualifying for purposes of the REIT gross income tests discussed below, but the income from the sale or operation of the property may be subject to U.S. corporate income tax at the highest applicable rate. |

| • |     | If due to reasonable cause and not willful neglect we fail to satisfy either the 75% gross income test or the 95% 
 gross income test discussed below, but nonetheless maintain our qualification as a REIT                           |

16

| because other requirements are met, we will be subject to a 100% tax on the greater of the amount by which we fail the 75% gross income test or the 95% gross income test, multiplied in either 
 case by a fraction intended to reflect our profitability.                                                                                                                                       |

| • |     | If we fail to satisfy the asset tests (other than a de minimis failure of the 5% Asset Test, the 10% Vote Test or                                                                                                                                         
 the 10% Value Test, as described below under “—Asset Tests”) as long as the failure was due to reasonable cause and not willful neglect, we dispose of the assets or otherwise comply with such asset tests within six months after the                   
 last day of the quarter in which we identify such failure and we