{"url_path":"/sec/cik-0001456772/8-k/2026-06-23/item-8-01","section_key":"item-8-01","section_title":"Item 8.01 Other Matters.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-06-23","source_url":"https://www.sec.gov/Archives/edgar/data/1456772/0001104659-26-076652-index.html","accession_number":"0001104659-26-076652","cik":"0001456772","ticker":null,"issuer_name":"OFFICE PROPERTIES INCOME TRUST","edgar_url":"https://www.sec.gov/Archives/edgar/data/1456772/0001104659-26-076652-index.html","primary_entity_key":"0001456772","primary_entity_name":"OFFICE PROPERTIES INCOME TRUST"},"word_count":114,"has_tables":true,"body_markdown":"**Item 8.01. Other Matters.**\n\n \n\nThe Company is filing as Exhibit 99.1\n(which is incorporated by reference herein) a description of the material United States federal income tax considerations relating to\nthe Company’s qualification and taxation as a real estate investment trust for United States federal income tax purposes and the\nacquisition, ownership and disposition of the Company’s Reorganized Common Equity. This description contained in Exhibit 99.1\nreplaces and supersedes prior descriptions of the federal income tax treatment of the Company and its shareholders to the extent they\nare inconsistent with the description contained in this Current Report and any reference to a prior description shall be deemed to be\na reference to this description."}