Company: INVH
Filing Date: 2025-08-13
Form Type: 424B5
Source: 0001193125-25-179878
Chunk: 128

Company: Invitation Homes Inc.
Filing Date: 2025-08-13
Form: 424B5
Chunk 128
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, as described below under “—Asset Tests”) as long as the failure was due to reasonable cause and not to 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 file a schedule with the IRS describing the assets that caused such failure, we will pay a tax equal to the greater of $50,000 or the net income from the nonqualifying assets during the 
 period in which we failed to satisfy such asset tests multiplied by the highest corporate tax rate.                                                                                                                                                   |

| • |     | If we fail to satisfy one or more requirements for REIT qualification, other than the gross income tests and the                                            
 asset tests, and the failure was due to reasonable cause and not to willful neglect, we will be required to pay a penalty of $50,000 for each such failure. |

| • |     | We may be required to pay monetary penalties to the IRS in certain circumstances, including if we fail to meet                                                                                    
 recordkeeping requirements intended to monitor our compliance with rules relating to the composition of a REIT’s stockholders, as described below in “—Requirements for Qualification as a REIT.” |

| • |     | If we fail to distribute during each calendar year at least the sum of: |

| • |     | 85% of our ordinary income for such calendar year; |

| • |     | 95% of our capital gain net income for such calendar year; and |

| • |     | any undistributed taxable income from prior taxable years, |

we will pay a 4% nondeductible excise tax on the excess of the required distribution over the amount we actually distributed, plus any retained amounts on which income tax has been paid at the corporate level.

| • |     | We may elect to retain and pay income tax on our net long-term capital gain. In that case, a U.S. stockholder                                                                                                                                           
 would include its proportionate share of our undistributed long-term capital gain (to the extent we make a timely designation of such gain to the stockholder) in its income, and would receive a credit or a refund for its proportionate share of the 
 tax we paid.                                                                                                                                                                                                                                            |

| • |     | We will be subject to a 100% excise tax on amounts received by us from a TRS (or on certain expenses deducted by                                                                               
 a TRS or understated TRS service income) if certain