# EDGAR Filing Document

**Accession Number:** 0001347652
**File Stem:** 0001347652-23-000010
**Filing Date:** 2023-1
**Character Count:** 8499
**Document Hash:** 17e5246e8c9903dfd74030706f16bc8e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001347652-23-000010.hdr.sgml**: 20230126

**ACCESSION NUMBER**: 0001347652-23-000010

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 15

**CONFORMED PERIOD OF REPORT**: 20230126

**ITEM INFORMATION**: Other Events

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230126

**DATE AS OF CHANGE**: 20230126

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CorEnergy Infrastructure Trust, Inc.
- **CENTRAL INDEX KEY:** 0001347652
- **STANDARD INDUSTRIAL CLASSIFICATION:** REAL ESTATE INVESTMENT TRUSTS [6798]
- **IRS NUMBER:** 203431375
- **STATE OF INCORPORATION:** MD
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-33292
- **FILM NUMBER:** 23558404

**BUSINESS ADDRESS:**
- **STREET 1:** 1100 WALNUT
- **STREET 2:** SUITE 3350
- **CITY:** KANSAS CITY
- **STATE:** MO
- **ZIP:** 64106
- **BUSINESS PHONE:** 877-699-2677

**MAIL ADDRESS:**
- **STREET 1:** 1100 WALNUT
- **STREET 2:** SUITE 3350
- **CITY:** KANSAS CITY
- **STATE:** MO
- **ZIP:** 64106

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** TORTOISE CAPITAL RESOURCES CORP
- **DATE OF NAME CHANGE:** 20051221

?xml version="1.0" ? corr-20230126

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

**FORM 8-K** 

**CURRENT REPORT**

**Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934**

Date of Report (Date of earliest event reported): January 26, 2023

**CorEnergy Infrastructure Trust, Inc.** 

(Exact Name of Registrant as Specified in Its Charter)

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| | | |
|:---|:---|:---|
| **Maryland** | **001-33292** | **20-3431375** |
| (State or other jurisdiction of incorporation or organization) | (Commission File Number) | (IRS Employer Identification No.) |

---

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| | | | |
|:---|:---|:---|:---|
| **1100 Walnut, Ste. 3350** | **Kansas City,** | **MO** | **64106** |
| (Address of Registrant's Principal Executive Offices) | (Address of Registrant's Principal Executive Offices) | (Address of Registrant's Principal Executive Offices) | (Zip Code) |

---

---

| | |
|:---|:---|
| **(816)** | **875-3705** |
| (Registrant's telephone number, including area code) | (Registrant's telephone number, including area code) |

---

---

| |
|:---|
| **Not Applicable** |
| (Former Name or Former Address, if Changed Since Last Report) |

---

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation 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))

---

| | | |
|:---|:---|:---|
| **Securities registered pursuant to Section 12(b) of the Act:** | **Securities registered pursuant to Section 12(b) of the Act:** | **Securities registered pursuant to Section 12(b) of the Act:** |
| **Title of Each Class** | **Trading Symbol(s)** | **Name of Each Exchange On Which Registered** |
| Common Stock, par value $0.001 per share | CORR | New York Stock Exchange |
| 7.375% Series A Cumulative Redeemable Preferred Stock | CORRPrA | New York Stock Exchange |

---

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.** |

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On January 26, 2023, the Company announced the tax characterization of the 2022 distributions paid to stockholders. A copy of the press release is included as Exhibit 99.1 to this Form 8-K.

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| | |
|:---|:---|
| **Item 9.01** | **Financial Statements and Exhibits.** |

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| | |
|:---|:---|
| (d) | EXHIBITS. |
| **<u>Exhibit No.</u>** | **<u>Description</u>** |
| <u>[99.1](corr2022taxcharacterizatio.htm)</u> | <u>[Press Release dated January 2](corr2022taxcharacterizatio.htm)[6](corr2022taxcharacterizatio.htm)[, 2023](corr2022taxcharacterizatio.htm)</u> |
| 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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| | | |
|:---|:---|:---|
| | **CORENERGY INFRASTRUCTURE TRUST, INC.** | **CORENERGY INFRASTRUCTURE TRUST, INC.** |
| Dated: January 26, 2023 | By: | /s/ Robert L Waldron |
|  |  | Robert L Waldron |
|  |  | President and Chief Financial Officer |

---

## Exhibit 99.1

![corenergylogo05.jpg](corenergylogo05.jpg)

**CorEnergy Announces Tax Characterization of 2022 Distributions**

KANSAS CITY, Mo.-January 26, 2023 - CorEnergy Infrastructure Trust, Inc. (NYSE: CORR, CORRPrA) ("CorEnergy" or the "Company") today announced the tax characterization of the 2022 distributions paid to stockholders.

The following table summarizes, for income tax purposes, the nature of cash distributions paid by the Company during the year ended December 31, 2022.

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| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **Common Shareholders** | **Common Shareholders** | **Common Shareholders** | **Common Shareholders** | **Common Shareholders** | **Common Shareholders** | **Common Shareholders** |
| **Record<br>Date** | **Payable Date** | **Total Distributions Per Share** | **Total Ordinary Dividends<br>Box 1a** | **Qualified Dividends<br>Box 1b** | **Total Capital Gain Distr.<br>Box 2a** | **Nondividend Distr.<br>Box 3** |
| 2/14/2022 | 2/28/2022 | $0.0500 | $— | $— | $— | $0.0500 |
| 5/17/2022 | 5/31/2022 | 0.0500 |  |  |  | 0.0500 |
| 8/17/2022 | 8/31/2022 | 0.0500 |  |  |  | 0.0500 |
| 11/16/2022 | 11/30/2022 | 0.0500 |  |  |  | 0.0500 |
| Total 2022 Distributions | Total 2022 Distributions | $0.2000 | $— | $— | $— | $0.2000 |
| **7.375% Series A Cumulative Redeemable Preferred Stock** | **7.375% Series A Cumulative Redeemable Preferred Stock** | **7.375% Series A Cumulative Redeemable Preferred Stock** | **7.375% Series A Cumulative Redeemable Preferred Stock** | **7.375% Series A Cumulative Redeemable Preferred Stock** | **7.375% Series A Cumulative Redeemable Preferred Stock** | **7.375% Series A Cumulative Redeemable Preferred Stock** |
| **Record<br>Date** | **Payable Date** | **Total Distributions Per Share** | **Total Ordinary Dividends<br>Box 1a** | **Qualified Dividends<br>Box 1b** | **Total Capital Gain Distr.<br>Box 2a** | **Nondividend Distr.<br>Box 3** |
| 2/14/2022 | 2/28/2022 | $0.4609 | $0.1653 | $— | $— | $0.2956 |
| 5/17/2022 | 5/31/2022 | 0.4609 | 0.1653 |  |  | 0.2956 |
| 8/17/2022 | 8/31/2022 | 0.4609 | 0.1653 |  |  | 0.2956 |
| 11/16/2022 | 11/30/2022 | 0.4609 | 0.1653 |  |  | 0.2956 |
| Total 2022 Distributions | Total 2022 Distributions | $1.8436 | $0.6612 | $— | $— | $1.1824 |

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Additional information regarding the tax characterization of the 2022 distributions is available at <u>corenergy.reit</u>.

Nothing contained herein or therein should be construed as tax advice. Consult your tax advisor for more information. Furthermore, you may not rely upon any information herein or therein for the purpose of avoiding any penalties that may be imposed under the Internal Revenue Code.

**About CorEnergy Infrastructure Trust, Inc.**

CorEnergy Infrastructure Trust, Inc. (NYSE: CORR, CORRPrA), is a real estate investment trust (REIT) that owns critical energy assets, such as pipelines, storage terminals, and transmission and distribution assets. For more information, please visit <u>corenergy.reit</u>.

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**Contact Information:** 

CorEnergy Infrastructure Trust, Inc.

Investor Relations

Debbie Hagen or Matt Kreps

877-699-CORR (2677)

<u>info@corenergy.reit</u>

Source: CorEnergy Infrastructure Trust, Inc.

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