Quarterly report [Sections 13 or 15(d)]

DIVIDENDS, DISTRIBUTIONS AND TAXABLE INCOME (Tables)

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DIVIDENDS, DISTRIBUTIONS AND TAXABLE INCOME (Tables)
 6 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
Schedule of Dividend Information
A summary of dividends paid for the three and six months ended June 30, 2026 and 2025 is as follows:
Three Months Ended June 30, Six Months Ended June 30,
2026 2025 2026 2025
(in thousands, except per share amounts)
Regular monthly dividends per share $ 0.78  $ 0.75  $ 1.56  $ 1.50 
Supplemental dividends per share 0.30  0.30  0.60  0.60 
Total dividends per share $ 1.08  $ 1.05  $ 2.16  $ 2.10 
Total regular monthly dividends $ 72,690  $ 66,908  $ 143,073  $ 133,416 
Total supplemental dividends 28,042  26,818  55,773  53,457 
Total dividends $ 100,732  $ 93,726  $ 198,846  $ 186,873 
Schedule of Taxable Income and to Total Distributions Declared to Common Stock Reconciliation
A reconciliation of “Net increase in net assets resulting from operations” to taxable income and to total distributions declared to common stockholders for the six months ended June 30, 2026 and 2025 is as follows:
Six Months Ended June 30,

2026 2025
(estimated, in thousands)
Net increase in net assets resulting from operations $ 196,558  $ 238,616 
Book-tax difference from share-based compensation expense (12,285) (15,311)
Net unrealized (appreciation) depreciation 18,379  (44,239)
Income tax provision 17,504  11,642 
Pre-tax book income not consolidated for tax purposes (36,722) (85,884)
Book income and tax income differences, including debt origination, structuring fees, dividends, realized gains and changes in estimates (21,366) 52,988 
Estimated taxable income (1) 162,068  157,812 
Taxable income earned in prior year and carried forward for distribution in current year 80,058  120,488 
Taxable income earned prior to period end and carried forward for distribution next period (66,642) (113,496)
Dividend payable as of period end and paid in the following period 24,740  22,767 
Total distributions accrued or paid to common stockholders $ 200,224  $ 187,571 
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(1)MSCC’s taxable income for each period is an estimate and will not be finally determined until MSCC files its tax return for each year. Therefore, the final taxable income, and the taxable income earned in each period and carried forward for distribution in the following period, may be different than this estimate.
Schedule of Net Investment Income Related Taxes Main Street’s provision for income taxes was comprised of the following for the three and six months ended June 30, 2026 and 2025:
Three Months Ended
June 30,		 Six Months Ended
June 30,
2026 2025 2026 2025
(in thousands)
Net investment income taxes
Current tax expense (benefit):
Federal $ (226) $ (164) $ (226) $ — 
State and other 603  487  1,058  1,147 
Excise 659  818  1,040  2,159 
Total current tax expense 1,036  1,141  1,872  3,306 
Deferred tax expense (benefit):
Federal 1,833  3,575  5,460  5,470 
State and other 604  435  (595) 288 
Total deferred tax expense 2,437  4,010  4,865  5,758 
Total net investment income tax provision $ 3,473  $ 5,151  $ 6,737  $ 9,064 
Investment valuation related taxes
Current tax expense (benefit):
Federal $ (1,106) $ 4,071  $ 337  $ 4,391 
Total current tax expense (benefit) (1,106) 4,071  337  4,391 
Deferred tax expense (benefit):
Federal 7,525  (3,343) 8,628  (72)
State and other 1,376  (1,610) 1,802  (1,741)
Total deferred tax expense (benefit) 8,901  (4,953) 10,430  (1,813)
Total investment valuation related income tax provision (benefit) $ 7,795  $ (882) $ 10,767  $ 2,578 
Total income tax provision $ 11,268  $ 4,269  $ 17,504  $ 11,642