# EDGAR Filing Document

**Accession Number:** 0001728951
**File Stem:** 0001728951-23-000014
**Filing Date:** 2023-2
**Character Count:** 5899
**Document Hash:** 6350de62ad70b072a844413e17c01244
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001728951-23-000014.hdr.sgml**: 20230202

**ACCESSION NUMBER**: 0001728951-23-000014

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 12

**CONFORMED PERIOD OF REPORT**: 20230201

**ITEM INFORMATION**: Other Events

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230202

**DATE AS OF CHANGE**: 20230201

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ESSENTIAL PROPERTIES REALTY TRUST, INC.
- **CENTRAL INDEX KEY:** 0001728951
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **IRS NUMBER:** 824005693
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-38530
- **FILM NUMBER:** 23578041

**BUSINESS ADDRESS:**
- **STREET 1:** 902 CARNEGIE CENTER BLVD.
- **STREET 2:** SUITE 520
- **CITY:** PRINCETON
- **STATE:** NJ
- **ZIP:** 08540
- **BUSINESS PHONE:** 6094360619

**MAIL ADDRESS:**
- **STREET 1:** 902 CARNEGIE CENTER BLVD.
- **STREET 2:** SUITE 520
- **CITY:** PRINCETON
- **STATE:** NJ
- **ZIP:** 08540

?xml version="1.0" ? eprt-20230201

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 8-K**

**CURRENT REPORT**

**Pursuant to Section 13 or 15(d)**

**of the Securities Exchange Act of 1934**

**February 1, 2023**

Date of Report (Date of earliest event reported)

**Essential Properties Realty Trust, Inc.**

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| **Maryland** | **001-38530** | **82-4005693** |
| (State or other jurisdiction of incorporation) | (Commission File Number) | (IRS Employer Identification No.) |
| **902 Carnegie Center Blvd., Suite 520** | **902 Carnegie Center Blvd., Suite 520** |  |
| **Princeton, New Jersey** | **Princeton, New Jersey** | **08540** |
| (Address of principal executive offices) | (Address of principal executive offices) | (Zip Code) |
| Registrant's telephone number, including area code: | Registrant's telephone number, including area code: | **(609) 436-0619** |

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| | |
|:---|:---|
| Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligations of the registrant under any of the following provisions: | Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligations of the registrant under any of the following provisions: |
| ☐ | Written communications pursuant to Rule 425 under the Securities Act 17 CFR 230.425) |
| ☐ | Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
| ☐ | Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
| ☐ | Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |

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Securities registered pursuant to Section 12(b) of the Act:

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| | | |
|:---|:---|:---|
| **<u>Title of Each Class</u>** | **<u>Trading Symbol(s)</u>** | **<u>Name of Each Exchange on Which Registered</u>** |
| Common stock, $0.01 par value | EPRT | New York Stock Exchange |

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&nbsp;&nbsp;&nbsp;&nbsp;

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act ☐

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**Item 8.01. Other Events.**

On February 1, 2023, Essential Properties Realty Trust, Inc. disclosed the 2022 tax treatment of its common stock distributions, as described below.

CUSIP: 29670E107

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Record Date** | **Payment Date** | **Rate Per Share** | **Ordinary Dividends** | **Qualified Dividends**<br>(Amount included in Ordinary Dividends) | **Section 199A Dividends** <br>(Amount included in Ordinary Dividends) | **Non-Dividend Distribution** |
| 3/31/22 | 4/13/22 | $0.2600 | $0.2073 | $0.0021 | $0.2052 | $0.0527 |
| 6/30/22 | 7/14/22 | $0.2700 | $0.2153 | $0.0022 | $0.2131 | $0.0547 |
| 9/30/22 | 10/14/22 | $0.2700 | $0.2153 | $0.0022 | $0.2131 | $0.0547 |
| 12/30/22 | 1/13/23 | $0.2750 | $0.2193 | $0.0022 | $0.2171 | $0.0557 |

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The information set forth in this item 8.01 is being "furnished" and shall not be deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities of Section 18, nor shall it be deemed incorporated by reference into any filing of the company under the Securities Act of 1933, as amended, or the Exchange Act, whether made before or after the date hereof, regardless of any general incorporation language in any such filing.

**Item 9.01 — Financial Statements and Exhibits.**

(d) Exhibits. The following exhibit is being filed herewith:

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |

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**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | |
|:---|:---|:---|
| Date: February 1, 2023 | **ESSENTIAL PROPERTIES REALTY TRUST, INC.** | **ESSENTIAL PROPERTIES REALTY TRUST, INC.** |
|  | By: | /s/ Mark E. Patten |
|  |  | **Mark E. Patten** |
|  |  | **Executive Vice President, Chief Financial Officer, Treasurer, and Secretary** |

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