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<TITLE>UNITED STATES </TITLE>
<META NAME="author" CONTENT="Shefsky &amp; Froelich">
<META NAME="date" CONTENT="01/27/2010">
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<DIV style="width:624px"><P style="line-height:normal; margin-top:5.533px; margin-bottom:5.533px; font-size:18pt" align=center><B>UNITED STATES <BR>
SECURITIES AND EXCHANGE COMMISSION<BR>
</B><FONT style="font-size:10pt"><B>WASHINGTON, D.C. &nbsp;20549 </B></FONT></P>
<P style="margin-top:6.667px; margin-bottom:6.667px" align=center><img src="ia8kjan27002.gif" alt="[ia8kjan27002.gif]" align=middle height=2.867 width=622.067></P>
<P style="line-height:20pt; margin-top:10px; margin-bottom:10px; font-size:18pt" align=center><B>FORM 8-K<BR>
CURRENT REPORT</B></P>
<P style="line-height:14pt; margin-top:6.667px; margin-bottom:6.667px; font-size:12pt" align=center><B>Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 </B></P>
<P style="line-height:14pt; margin-top:6.667px; margin-bottom:6.667px; font-size:12pt" align=center>Date of Report (Date of earliest event reported): January 27, 2010 (January 27, 2010)</P>
<P style="line-height:normal; margin-top:6.667px; margin-bottom:6.667px; font-size:18pt" align=center><B>INLAND AMERICAN REAL ESTATE TRUST, INC. <BR>
</B><FONT style="font-size:10pt">(Exact Name of Registrant as Specified in its Charter) </FONT></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=140.667></TD><TD width=13.6></TD><TD width=140.667></TD><TD width=13.6></TD><TD width=140.733></TD></TR>
<TR><TD valign=top width=140.667><P style="line-height:normal; margin:0px; font-size:12pt" align=center><B>Maryland<BR>
</B><FONT style="font-size:10pt">(State or Other Jurisdiction of Incorporation)</FONT></P>
</TD><TD valign=top width=13.6><P style="margin:0px">&nbsp;</P>
</TD><TD valign=top width=140.667><P style="line-height:normal; margin:0px; font-size:12pt" align=center><B>000-51609<BR>
</B><FONT style="font-size:10pt">(Commission File Number)</FONT></P>
</TD><TD valign=top width=13.6><P style="margin:0px">&nbsp;</P>
</TD><TD valign=top width=140.733><P style="line-height:normal; margin:0px; font-size:12pt" align=center><B>34-2019608<BR>
</B><FONT style="font-size:10pt">(IRS Employer Identification No.)</FONT></P>
</TD></TR>
<TR><TD valign=top width=449.267 colspan=5><P style="line-height:normal; margin:0px; font-size:12pt" align=center><BR>
<B>2901 Butterfield Road<BR>
Oak Brook, Illinois 60523<BR>
</B><FONT style="font-size:10pt">(Address of Principal Executive Offices)</FONT></P>
</TD></TR>
<TR><TD valign=top width=449.267 colspan=5><P style="line-height:normal; margin:0px; font-size:12pt" align=center><BR>
<B>(630) 218-8000<BR>
</B><FONT style="font-size:10pt">(Registrant&#146;s Telephone Number, Including Area Code)</FONT></P>
</TD></TR>
<TR><TD valign=top width=449.267 colspan=5><P style="line-height:normal; margin:0px; font-size:12pt" align=center><BR>
<B>N/A<BR>
</B><FONT style="font-size:10pt">(Former Name or Former Address, if Changed Since Last Report)</FONT></P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:13.333px" align=justify>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR height=0 style="font-size:0"><TD width=36.667></TD><TD width=575.2></TD></TR>
<TR><TD valign=top width=36.667><P style="margin:0px; font-family:Wingdings 2">&#163;</P>
</TD><TD valign=top width=575.2><P style="margin-top:0px; margin-bottom:13.333px">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
</TD></TR>
<TR><TD valign=top width=36.667><P style="margin:0px; font-family:Wingdings 2">&#163;</P>
</TD><TD valign=top width=575.2><P style="margin-top:0px; margin-bottom:13.333px">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
</TD></TR>
<TR><TD valign=top width=36.667><P style="margin:0px; font-family:Wingdings 2">&#163;</P>
</TD><TD valign=top width=575.2><P style="margin-top:0px; margin-bottom:13.333px">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>
</TD></TR>
<TR><TD valign=top width=36.667><P style="margin:0px; font-family:Wingdings 2">&#163;</P>
</TD><TD valign=top width=575.2><P style="margin:0px">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>
</TD></TR>
</TABLE>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><img src="ia8kjan27004.gif" alt="[ia8kjan27004.gif]" align=middle height=2.867 width=622.067></P>
<P style="margin:0px" align=justify><BR>
<BR></P>
<P style="line-height:14pt; margin-top:0px; margin-bottom:-18.667px; font-size:12pt; page-break-before:always" align=justify><B>Item</B></P>
<P style="line-height:14pt; margin-top:0px; margin-bottom:-18.667px; text-indent:48px; font-size:12pt" align=justify><B>8.01</B></P>
<P style="line-height:14pt; margin:0px; text-indent:96px; font-size:12pt" align=justify><B>Other Events.</B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:13pt; margin:0px; font-size:11pt">For the year ended December 31, 2009, we paid distributions of approximately $411.7 million. &nbsp;For income tax purposes only, approximately 27.8% of the distributions paid in 2009 will be treated as ordinary income and approximately 72.2% will be treated as a return of capital. The following table denotes the allocation of the monthly distributions paid in 2009 for income tax purposes only. &nbsp;All amounts are stated in dollars per share.</P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0><TR height=0 style="font-size:0"><TD width=97.333></TD><TD width=18.133></TD><TD width=81.333></TD><TD width=18.133></TD><TD width=101.333></TD><TD width=126.667></TD><TD width=82.667></TD><TD width=112></TD></TR>
<TR><TD style="border-bottom:1px solid #000000" valign=bottom width=97.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>Record Date</B></P>
</TD><TD style="border-bottom:1px solid #000000" valign=bottom width=18.133><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=81.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>Payment Date</B></P>
</TD><TD style="border-bottom:1px solid #000000" valign=bottom width=18.133><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>Total Distributions</B></P>
</TD><TD style="border-bottom:1px solid #000000" valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>Ordinary Dividends</B></P>
</TD><TD style="border-bottom:1px solid #000000" valign=bottom width=82.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>Capital Gain</B></P>
</TD><TD style="border-bottom:1px solid #000000" valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=center><B>Nondividend Distributions</B></P>
</TD></TR>
<TR><TD valign=bottom width=97.333><P style="margin:0px; font-size:11pt"><B>&nbsp;</B></P>
</TD><TD valign=bottom width=18.133><P style="margin:0px; font-size:11pt"><B>&nbsp;</B></P>
</TD><TD valign=bottom width=81.333><P style="margin:0px; font-size:11pt"><B>&nbsp;</B></P>
</TD><TD valign=bottom width=18.133><P style="margin:0px; font-size:11pt"><B>&nbsp;</B></P>
</TD><TD valign=bottom width=101.333><P>&nbsp;</P></TD><TD valign=bottom width=126.667><P>&nbsp;</P></TD><TD valign=bottom width=82.667><P>&nbsp;</P></TD><TD valign=bottom width=112><P>&nbsp;</P></TD></TR>
<TR><TD valign=bottom width=97.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>12/31/2008</P>
</TD><TD valign=bottom width=18.133><P style="margin:0px; font-size:11pt">&nbsp;</P>
</TD><TD valign=bottom width=81.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>01/12/2009</P>
</TD><TD valign=bottom width=18.133><P style="margin:0px; font-size:11pt">&nbsp;</P>
</TD><TD valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.05166667</P>
</TD><TD valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.01434701</P>
</TD><TD valign=bottom width=82.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>-&nbsp;</P>
</TD><TD valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.03731966</P>
</TD></TR>
<TR><TD valign=bottom width=97.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>01/31/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=81.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>02/12/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.04166667</P>
</TD><TD valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.01157017</P>
</TD><TD valign=bottom width=82.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>-&nbsp;</P>
</TD><TD valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.03009650</P>
</TD></TR>
<TR><TD valign=bottom width=97.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>02/29/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=81.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>03/12/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.04166667</P>
</TD><TD valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.01157017</P>
</TD><TD valign=bottom width=82.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>-&nbsp;</P>
</TD><TD valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.03009650</P>
</TD></TR>
<TR><TD valign=bottom width=97.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>03/31/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=81.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>04/15/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.04166667</P>
</TD><TD valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.01157017</P>
</TD><TD valign=bottom width=82.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>-&nbsp;</P>
</TD><TD valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.03009650</P>
</TD></TR>
<TR><TD valign=bottom width=97.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>04/30/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=81.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>05/12/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.04166667</P>
</TD><TD valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.01157017</P>
</TD><TD valign=bottom width=82.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>-&nbsp;</P>
</TD><TD valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.03009650</P>
</TD></TR>
<TR><TD valign=bottom width=97.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>05/31/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=81.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>06/12/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.04166667</P>
</TD><TD valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.01157017</P>
</TD><TD valign=bottom width=82.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>-&nbsp;</P>
</TD><TD valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.03009650</P>
</TD></TR>
<TR><TD valign=bottom width=97.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>06/30/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=81.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>07/13/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.04166667</P>
</TD><TD valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.01157017</P>
</TD><TD valign=bottom width=82.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>-&nbsp;</P>
</TD><TD valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.03009650</P>
</TD></TR>
<TR><TD valign=bottom width=97.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>07/31/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=81.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>08/12/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.04166667</P>
</TD><TD valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.01157017</P>
</TD><TD valign=bottom width=82.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>-&nbsp;</P>
</TD><TD valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.03009650</P>
</TD></TR>
<TR><TD valign=bottom width=97.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>08/31/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=81.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>09/11/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.04166667</P>
</TD><TD valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.01157017</P>
</TD><TD valign=bottom width=82.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>-&nbsp;</P>
</TD><TD valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.03009650</P>
</TD></TR>
<TR><TD valign=bottom width=97.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>09/30/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=81.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>10/12/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.04166667</P>
</TD><TD valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.01157017</P>
</TD><TD valign=bottom width=82.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>-&nbsp;</P>
</TD><TD valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.03009650</P>
</TD></TR>
<TR><TD valign=bottom width=97.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>10/31/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=81.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>11/12/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.04166667</P>
</TD><TD valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.01157017</P>
</TD><TD valign=bottom width=82.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>-&nbsp;</P>
</TD><TD valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.03009650</P>
</TD></TR>
<TR><TD valign=bottom width=97.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>11/30/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD valign=bottom width=81.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=center>12/11/2009</P>
</TD><TD valign=bottom width=18.133><P>&nbsp;</P></TD><TD style="border-bottom:1px solid #000000" valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.04166667</P>
</TD><TD style="border-bottom:1px solid #000000" valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.01157017</P>
</TD><TD style="border-bottom:1px solid #000000" valign=bottom width=82.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>-&nbsp;</P>
</TD><TD style="border-bottom:1px solid #000000" valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.03009650</P>
</TD></TR>
<TR><TD valign=bottom width=97.333><P style="margin:0px; font-size:11pt">&nbsp;</P>
</TD><TD valign=bottom width=18.133><P style="margin:0px; font-size:11pt">&nbsp;</P>
</TD><TD valign=bottom width=81.333><P style="margin:0px; font-size:11pt">&nbsp;</P>
</TD><TD valign=bottom width=18.133><P style="margin:0px; font-size:11pt">&nbsp;</P>
</TD><TD valign=bottom width=101.333><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.51000000</P>
</TD><TD valign=bottom width=126.667><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.14161884</P>
</TD><TD valign=bottom width=82.667><P>&nbsp;</P></TD><TD valign=bottom width=112><P style="line-height:13pt; margin:0px; font-size:11pt" align=right>$0.36838116</P>
</TD></TR>
</TABLE>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR>
<BR></P>
<P style="margin:0px; page-break-before:always" align=justify><BR></P>
<P style="line-height:14pt; margin:0px; font-size:12pt" align=center><B>SIGNATURE</B></P>
<P style="margin:0px"><BR></P>
<P style="line-height:14pt; margin:0px; text-indent:48px; font-size:12pt" align=justify>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.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="line-height:14pt; margin:0px; font-size:12pt" align=right>INLAND AMERICAN REAL ESTATE TRUST, INC.</P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0><TR height=0 style="font-size:0"><TD width=49.067></TD><TD width=238.133></TD><TD width=80></TD><TD width=266.4></TD></TR>
<TR><TD valign=top width=49.067><P style="line-height:14pt; margin:0px; font-size:12pt">Date:</P>
</TD><TD valign=top width=238.133><P style="line-height:14pt; margin:0px; font-size:12pt">January 27, 2010</P>
</TD><TD valign=top width=80><P style="line-height:14pt; margin:0px; font-size:12pt">By:</P>
</TD><TD style="border-bottom:1px solid #000000" valign=top width=266.4><P style="line-height:14pt; margin:0px; font-size:12pt">/s/ Jack Potts</P>
</TD></TR>
<TR><TD valign=top width=49.067><P>&nbsp;</P></TD><TD valign=top width=238.133><P>&nbsp;</P></TD><TD valign=top width=80><P style="line-height:14pt; margin:0px; font-size:12pt">Name:</P>
</TD><TD valign=top width=266.4><P style="line-height:14pt; margin:0px; font-size:12pt">Jack Potts</P>
</TD></TR>
<TR><TD valign=top width=49.067><P>&nbsp;</P></TD><TD valign=top width=238.133><P>&nbsp;</P></TD><TD valign=top width=80><P style="line-height:14pt; margin:0px; font-size:12pt">Title</P>
</TD><TD valign=top width=266.4><P style="line-height:14pt; margin:0px; font-size:12pt">Principal Accounting Officer</P>
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{"company-data": {"conformed-name": "Inland American Real Estate Trust, Inc.", "cik": "0001307748", "assigned-sic": "6798", "irs-number": "342019608", "state-of-incorporation": "MD", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-51609", "film-number": "10550876"}, "business-address": {"street1": "2901 BUTTERFIELD ROAD", "city": "OAK BROOK", "state": "IL", "zip": "60523", "phone": "630-218-8000"}, "mail-address": {"street1": "2901 BUTTERFIELD ROAD", "city": "OAK BROOK", "state": "IL", "zip": "60523"}}
UNITED STATES
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.  20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): January 27, 2010 (January 27, 2010)
INLAND AMERICAN REAL ESTATE TRUST, INC.
(Exact Name of Registrant as Specified in its Charter)
Maryland
(State or Other Jurisdiction of Incorporation)
000-51609
(Commission File Number)
34-2019608
(IRS Employer Identification No.)
2901 Butterfield Road
Oak Brook, Illinois 60523
(Address of Principal Executive Offices)
(630) 218-8000
(Registrant's Telephone Number, Including Area Code)
N/A
(Former Name or Former Address, if Changed Since Last Report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
£
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
£
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
£
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
£
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item
8.01
Other Events.
For the year ended December 31, 2009, we paid distributions of approximately $411.7 million.  For income tax purposes only, approximately 27.8% of the distributions paid in 2009 will be treated as ordinary income and approximately 72.2% will be treated as a return of capital. The following table denotes the allocation of the monthly distributions paid in 2009 for income tax purposes only.  All amounts are stated in dollars per share.
Record Date
Payment Date
Total Distributions
Ordinary Dividends
Capital Gain
Nondividend Distributions
12/31/2008
01/12/2009
$0.05166667
$0.01434701
-
$0.03731966
01/31/2009
02/12/2009
$0.04166667
$0.01157017
-
$0.03009650
02/29/2009
03/12/2009
$0.04166667
$0.01157017
-
$0.03009650
03/31/2009
04/15/2009
$0.04166667
$0.01157017
-
$0.03009650
04/30/2009
05/12/2009
$0.04166667
$0.01157017
-
$0.03009650
05/31/2009
06/12/2009
$0.04166667
$0.01157017
-
$0.03009650
06/30/2009
07/13/2009
$0.04166667
$0.01157017
-
$0.03009650
07/31/2009
08/12/2009
$0.04166667
$0.01157017
-
$0.03009650
08/31/2009
09/11/2009
$0.04166667
$0.01157017
-
$0.03009650
09/30/2009
10/12/2009
$0.04166667
$0.01157017
-
$0.03009650
10/31/2009
11/12/2009
$0.04166667
$0.01157017
-
$0.03009650
11/30/2009
12/11/2009
$0.04166667
$0.01157017
-
$0.03009650
$0.51000000
$0.14161884
$0.36838116
SIGNATURE
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.
INLAND AMERICAN REAL ESTATE TRUST, INC.
Date:
January 27, 2010
By:
/s/ Jack Potts
Name:
Jack Potts
Title
Principal Accounting Officer