Company: INVH
Filing Date: 2025-08-13
Form Type: 424B5
Source: 0001193125-25-179878
Chunk: 164

Company: Invitation Homes Inc.
Filing Date: 2025-08-13
Form: 424B5
Chunk 164
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 are being issued without original issue discount for U.S. federal income tax purposes and are not convertible or exchangeable. In addition, this summary does not deal with holders who purchase our debt securities with amortizable bond premium (which generally arises if the holder’s tax basis in the debt security exceeds the debt security’s stated redemption price at maturity (within the meaning of Treasury Regulations Section 1.1273-1)). Interest on the Debt Securities.Interest on the debt securities generally will be taxable to a U.S. holder as ordinary income at the time it is received or accrued in accordance with such U.S. holder’s regular method of accounting for U.S. federal income tax purposes. Disposition of the Debt Securities. U.S. holders will generally recognize capital gain or loss on the sale, redemption, exchange, retirement or other taxable disposition of a debt security in an amount equal to the difference, if any, between the amount realized on such disposition and such U.S. holder’s adjusted tax basis in the debt security. The amount realized will include the amount of any cash and the fair market value of any other property received for the debt security. To the extent that any portion of the amount realized on a sale, redemption, exchange, retirement or other taxable disposition of a debt security is attributable to accrued but unpaid interest on the debt security, this amount generally will not be included in the “amount realized” but will instead be treated in the same manner as described above in “—Interest on the Debt Securities.” A U.S. holder’s adjusted tax basis in the debt security will generally equal the amount you paid for the debt security. Any gain or loss will be long-term capital gain or loss if a U.S. Holder held the debt security for more than one year at the 58

time of the sale, redemption, exchange, retirement or other taxable disposition. Long-term capital gains of individuals, estates and trusts currently are eligible for reduced rates of U.S. federal income tax. The deductibility of capital losses may be subject to limitations. Medicare Tax.An additional 3.8% tax is imposed on the “net investment income” of certain United States citizens and resident aliens, and on the undistributed “net investment income” of certain estates and trusts. Among other items, “net investment income” generally includes gross income from interest and net gain from the disposition of property, such as the debt securities, less certain deductions. U.S. holders should consult their tax advisors with respect to this additional tax and its applicability in light of their