Company: CIMO
Filing Date: 2025-10-01
Form Type: S-3ASR
Source: 0001193125-25-226772
Chunk: 36

Company: CHIMERA INVESTMENT CORP
Filing Date: 2025-10-01
Form: S-3ASR
Chunk 36
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 any reduction in rate otherwise allowed by any applicable income tax treaty. If we recognize excess inclusion income, and one or more disqualified organizations are record holders of shares of common stock, we will be taxable at the highest federal corporate income tax rate on the portion of any excess inclusion income equal to the percentage of our stock that is held by disqualified organizations. In such circumstances, we may reduce the amount of our distributions to a disqualified organization whose stock ownership gave rise to the tax. To the extent that our common stock owned by disqualified organizations is held by a broker/dealer or other nominee, the broker/dealer or other nominee would be liable for a tax at the highest corporate tax rate on the portion of our excess inclusion income allocable to our common stock held by the broker/dealer or other nominee on behalf of the disqualified organizations. We do not currently intend to hold REMIC residual interests or engage in financing or other activities that would result in the allocation of excess inclusion to our shareholders. Tax-exemptinvestors, non-U.S.investors and taxpayers with net operating losses should carefully consider the tax consequences described above and are urged to consult their tax advisors in connection with their decision to invest in our common stock. Income Tests To qualify as a REIT, we must satisfy two gross income requirements, each of which is applied on an annual basis. First, at least 75% of our gross income for each taxable year generally must be derived directly or indirectly from:

| • |     | rents from real property; |

| • |     | interest on debt secured by mortgages on real property or on interests in real property and interest on debt                                                                                                                        
 secured by a mortgage on real property and personal property if the fair market value of such personal property does not exceed 15% of the total fair market value of all such property, and interest on qualified mezzanine loans; |

| • |     | dividends or other distributions on, and gain from the sale of, stock in other REITs; |

| • |     | gain from the sale of real estate assets; |

| • |     | abatements and refunds of taxes on real property; |

| • |     | income and gain derived from foreclosure property (as described below); |

| • |     | amounts (other than amounts the determination of which depends in whole or in part on the income or profits of                                                                                                                                 
 any person) received or accrued as consideration for entering into agreements (i) to make loans secured by mortgages on real property or on interests in real property or