UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Item 8.01 Other Events
Source Capital (NYSE: SOR) announced the U.S. federal income tax treatment of its 2025 dividends and a $2.50739554 deemed distribution to shareholders of record as of December 31, 2025. These matters are more fully described in the press release published on January 28, 2026, which is attached to this Current Report on Form 8-K as Exhibit 99.1
Item 9.01 Financial Statements and Exhibits
| Exhibit No. | Description | |
| 99.1 | Press release dated January 28, 2026 |
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.
| Source Capital | |
| Dated: January 28, 2026 | /s/ Diane Drake |
| Name: Diane Drake | |
| Title: Secretary |
| Exhibit No. | Description | |
| 99.1 | Press release dated January 28, 2026 |