{"id":17573,"date":"2026-02-13T00:48:16","date_gmt":"2026-02-13T06:48:16","guid":{"rendered":"https:\/\/1reason.com\/re\/chicago-atlantic-real-estate-finance-announces-tax-reporting-information-for-2025-distributions\/17573\/"},"modified":"2026-02-13T18:48:16","modified_gmt":"2026-02-14T00:48:16","slug":"chicago-atlantic-real-estate-finance-announces-tax-reporting-information-for-2025-distributions","status":"publish","type":"post","link":"https:\/\/1reason.com\/re\/chicago-atlantic-real-estate-finance-announces-tax-reporting-information-for-2025-distributions\/17573\/","title":{"rendered":"Chicago Atlantic Real Estate Finance Announces Tax Reporting Information for 2025 Distributions"},"content":{"rendered":"<div> Stockholders are urged to consult with their personal tax advisors as to their specific tax treatment.  <\/p>\n<p align=\"justify\"><strong>Chicago Atlantic Real Estate Finance, Inc.<\/strong><br \/>CUSIP: 167239102<br \/>Ticker: NASDAQ: REFI<\/p>\n<table align=\"center\" style=\"border-collapse: collapse;width:100%;border-collapse:collapse\">\n<tr>\n<td style=\"max-width:15%;width:15%;min-width:15%;border-top: solid black 1pt;border-right: solid black 1pt;border-bottom: solid black 1pt;border-left: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top\"><strong>Record Date<\/strong><\/td>\n<td style=\"max-width:15%;width:15%;min-width:15%;border-top: solid black 1pt;border-right: solid black 1pt;border-bottom: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top\"><strong>Payment Date<\/strong><\/td>\n<td colspan=\"2\" style=\"max-width:14%;width:14%;min-width:14%;border-top: solid black 1pt;border-right: solid black 1pt;border-bottom: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top\"><strong>Cash Distribution (per share)<\/strong><\/td>\n<td colspan=\"2\" style=\"max-width:14%;width:14%;min-width:14%;border-top: solid black 1pt;border-right: solid black 1pt;border-bottom: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top\"><strong>Dividend (1)<\/strong><\/td>\n<td colspan=\"2\" style=\"max-width:14%;width:14%;min-width:14%;border-top: solid black 1pt;border-right: solid black 1pt;border-bottom: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top\"><strong>Ordinary Dividend<\/strong><br \/><strong>(per share)<\/strong><\/td>\n<td colspan=\"2\" style=\"max-width:14%;width:14%;min-width:14%;border-top: solid black 1pt;border-right: solid black 1pt;border-bottom: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top\"><strong>Qualified Dividends<\/strong><br \/><strong>(per share)<\/strong><\/td>\n<td colspan=\"2\" style=\"max-width:14%;width:14%;min-width:14%;border-top: solid black 1pt;border-right: solid black 1pt;border-bottom: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top\"><strong>Section 199A Dividends<\/strong><br \/><strong>(per share)(2)<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;border-left: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top;vertical-align: middle\">3\/31\/2025<\/td>\n<td style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top;vertical-align: middle\">4\/15\/2025<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.00<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<\/tr>\n<tr>\n<td style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;border-left: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top;vertical-align: middle\">6\/30\/2025<\/td>\n<td style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top;vertical-align: middle\">7\/15\/2025<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.00<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<\/tr>\n<tr>\n<td style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;border-left: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top;vertical-align: middle\">9\/30\/2025<\/td>\n<td style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top;vertical-align: middle\">10\/15\/2025<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.00<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<\/tr>\n<tr>\n<td style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;border-left: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top;vertical-align: middle\">12\/31\/2025<\/td>\n<td style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;text-align: center;vertical-align: middle;vertical-align: top;vertical-align: middle\">1\/15\/2026<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.00<\/td>\n<td colspan=\"2\" style=\"border-right: solid black 1pt;border-bottom: solid black 1pt;padding-left: 0;text-align: right;vertical-align: middle;vertical-align: top;vertical-align: middle\">$0.47<\/td>\n<\/tr>\n<tr>\n<td colspan=\"12\" style=\"max-width:17%;min-width:17%;vertical-align: middle\" \/><\/tr>\n<\/table>\n<ol type=\"1\">\n<li>Pursuant to IRC Section 857(b)(9), cash distributions made on January 15, 2026 with a record date of December 31, 2025 are treated as received by shareholders on December 31, 2025 to the extent of 2025 earnings and profits. As the Company\u2019s 2025 earnings and profits are expected to meet or exceed the aggregate 2025 dividends declared, none of the January 2026 cash distribution declared in the fourth quarter of 2025 was treated as a 2026 distribution for federal income tax purposes.<\/li>\n<li>Ordinary dividends may be eligible for the 20% deduction applicable to \u201cqualified REIT dividends\u201d under IRC Section 199A(b)(1)(B). Please consult your tax advisor.<\/li>\n<\/ol>\n<p align=\"justify\"><strong>About Chicago Atlantic Real Estate Finance, Inc.<\/strong><\/p>\n<p align=\"justify\"><a href=\"https:\/\/www.globenewswire.com\/Tracker?data=bDSTzRamF4V-HRrPgDU1EgNvv3osBvbCNXNS3982GMCR4YfVViB8Wyc9g5ludjyF1Rsu9vyS1txlBE-h8M5vLunOVie6SY8mu4cNSEgXU3CgpK2OvEbVLeQ-wQA8j4xl\" rel=\"nofollow noopener\" target=\"_blank\" title=\"Chicago Atlantic Real Estate Finance, Inc.\">Chicago Atlantic Real Estate Finance, Inc.<\/a> (NASDAQ: REFI) is a market-leading commercial mortgage REIT utilizing significant real estate, credit and cannabis expertise to originate senior secured loans primarily to state-licensed cannabis operators in limited-license states in the United States. REFI is part of the Chicago Atlantic platform, which has offices in Chicago, Miami, New York, and London.<\/p>\n<p><strong>Contact: <\/strong><br \/>Tripp Sullivan <br \/>SCR Partners<br \/><a href=\"https:\/\/www.globenewswire.com\/Tracker?data=_y-aDUDefS30sSAKD4T1TJG0EtF9nGl-SaBQXG0mzbEGIGkXRq9h6-aq4C57Ds_Hu9otASKTS6gYGY03WU8wBQ==\" rel=\"nofollow noopener\" target=\"_blank\" title=\"IR@REFI.reit\">IR@REFI.reit<\/a><\/p>\n<p><img alt=\"\" src=\"data:image\/gif;base64,R0lGODlhAQABAAAAACH5BAEKAAEALAAAAAABAAEAAAICTAEAOw==\" class=\"lazyload\" data-src=\"https:\/\/ml.globenewswire.com\/media\/NWY3NWFkNWQtY2E0My00NThmLTk3YjUtNWU0MWFkYjRhZmM2LTEyMzYxMjEtMjAyNi0wMS0yOS1lbg==\/tiny\/Chicago-Atlantic-Real-Estate-F.png\"><\/div>\n","protected":false},"excerpt":{"rendered":"<div>\n<p align=\"justify\">CHICAGO, Jan. 29, 2026 (GLOBE NEWSWIRE) &#8212; Chicago Atlantic Real Estate Finance, Inc. (NASDAQ: REFI) (\u201cChicago Atlantic\u201d or the \u201cCompany\u201d), a commercial mortgage real estate investment trust, today announced year-end tax reporting information for its 2025 distributions.<\/p>\n<\/div>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"","sticky":false,"template":"","format":"standard","meta":[],"categories":[11],"tags":[],"acf":[],"_links":{"self":[{"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts\/17573"}],"collection":[{"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/comments?post=17573"}],"version-history":[{"count":1,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts\/17573\/revisions"}],"predecessor-version":[{"id":17584,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/posts\/17573\/revisions\/17584"}],"wp:attachment":[{"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/media?parent=17573"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/categories?post=17573"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/1reason.com\/re\/wp-json\/wp\/v2\/tags?post=17573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}