Company: CIMO
Filing Date: 2025-10-01
Form Type: S-3ASR
Source: 0001193125-25-226772
Chunk: 62

Company: CHIMERA INVESTMENT CORP
Filing Date: 2025-10-01
Form: S-3ASR
Chunk 62
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Taxation of Non-U.S.Holders of Our Common Stock—Sales of Our Common Stock.” Because we generally cannot determine at the time we make a distribution whether or not the distribution will exceed our current and accumulated earnings and profits, we normally will withhold tax on the entire amount of any distribution at the same rate as we would withhold on a dividend. We would be required to withhold at the applicable rate under the Foreign Investment in Real Property Tax Act of 1980, or FIRPTA, on any distribution to a non-U.S.holder in excess of our current and accumulated earnings and profits if our common stock constitutes a U.S. real property interest with respect to such non-U.S.holder, as described below under “—Sales of Our Common Stock.” This withholding would apply even if a lower treaty rate applies or the non-U.S.holder is not liable for tax on the receipt of that distribution. 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. 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 U.S. real property interest, generally should not be subject to U.S. federal income taxation unless:

| • |     | the investment in our 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 U.S. for 183 days or more during the taxable year and has a “tax home” in the U.S., in which case the nonresident alien individual will be subject to a 30% tax on the individual’s capital gains. |

Under FIRPTA, distributions to certain non-U.S.holders that are attributable to gain from sales or exchanges by us of U.S. real property interests, whether or not designated as a capital gain dividend, will cause such non-U.S.holders to be treated as recognizing gain that is income effectively connected with a U.S. trade or business. Such non