{"filing":{"accession_number":"0001939433-26-000160","cik":"0001939433","ticker":null,"company_name":"Cohen \u0026 Steers Income Opportunities REIT, Inc.","form":"8-K","filing_date":"2026-09-29","report_date":"2026-09-29","primary_document":"cnsreit-20260929.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1939433/000193943326000160/cnsreit-20260929.htm"},"events":[{"id":35737,"run_id":32936,"accession_number":"0001939433-26-000160","anchor_item_number":"7.01","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"The filing discloses a declaration of distributions to stockholders across all classes of common stock (Class I, F-I, P, B, R-I, R-S, and M-I) with specific per-share amounts ($0.0435 gross, net of applicable servicing fees), a record date of September 30, 2026, and a payment date of approximately October 22, 2026. This is a routine but material dividend distribution typical of REITs, which are required to distribute substantially all taxable income to shareholders.","company_name":"Cohen \u0026 Steers Income Opportunities REIT, Inc.","ticker":null,"filing_date":"2026-09-29","form":"8-K","submitted_at":null,"items":[{"id":39899,"accession_number":"0001939433-26-000160","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses a declaration of distributions to stockholders across all classes of common stock (Class I, F-I, P, B, R-I, R-S, and M-I) with specific per-share amounts ($0.0435 gross, net of applicable servicing fees), a record date of September 30, 2026, and a payment date of approximately October 22, 2026. This is a routine but material dividend distribution typical of REITs, which are required to distribute substantially all taxable income to shareholders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-29T20:08:38.675260+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":39899,"accession_number":"0001939433-26-000160","item_number":"7.01","item_title":"Regulation FD Disclosure.","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses a declaration of distributions to stockholders across all classes of common stock (Class I, F-I, P, B, R-I, R-S, and M-I) with specific per-share amounts ($0.0435 gross, net of applicable servicing fees), a record date of September 30, 2026, and a payment date of approximately October 22, 2026. This is a routine but material dividend distribution typical of REITs, which are required to distribute substantially all taxable income to shareholders.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-29T20:08:38.675260+00:00","company_name":"Cohen \u0026 Steers Income Opportunities REIT, Inc.","ticker":null,"filing_date":"2026-09-29"}]}