Are there any tax implications for shareholders receiving the September 12, 2025 dividend?

Tax considerations for the $0.02 per‑share dividend payable on Sept 12 2025

• U.S. shareholders: The $0.02 cash dividend will be treated as qualified dividend income (assuming the shareholder holds the shares for the required 60‑day period around the ex‑date). Qualified dividends are taxed at the same rates as long‑term capital gains—0 % for taxpayers in the 10 % or 12 % ordinary‑income brackets, 15 % for most middle‑income brackets, and 20 % for the highest brackets. Because the per‑share amount is tiny, the total dollar amount for most investors will be modest, so the incremental tax bill is likely negligible. However, the dividend is still subject to the standard 10 % backup withholding for non‑U.S. persons unless a treaty or Form W‑8BEN is filed.

• Non‑U.S. shareholders: The dividend is considered “foreign‑source” income for most non‑resident investors and will be subject to the 10 % withholding tax that the United States imposes on foreign‑person dividends (unless a tax treaty reduces the rate). Investors should submit the appropriate IRS Form W‑8BEN to claim any treaty benefit and avoid over‑withholding.

• Practical impact on trading: The dividend’s size is too small to materially affect after‑tax returns, but the announcement of a quarterly increase may provide a modest price‑support boost in the days leading up to the record‑date (Aug 29). Traders can expect a typical “dividend‑capture” price adjustment—roughly $0.02 lower on the ex‑date—so any short‑term positions should be sized with that drift in mind. For long‑term holders, the tax drag is minimal, and the dividend increase reinforces the company’s cash‑flow stability, supporting a neutral‑to‑bullish stance on TILE.