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Income Taxes
 9 Months Ended
Jun. 30, 2026
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
We are the sole managing member of RMR LLC. We are a corporation subject to U.S. federal and state income tax with respect to our allocable share of any taxable income of RMR LLC and its tax consolidated subsidiaries. RMR LLC is treated as a partnership for U.S. federal and most applicable state and local income tax purposes. As a partnership, RMR LLC is generally not subject to U.S. federal and most state income taxes. Any taxable income or loss generated by RMR LLC is passed through to and included in the taxable income or loss of its members, including RMR Inc. and ABP Trust, based on each member’s respective ownership percentage. During the three and nine months ended June 30, 2026 and 2025, all of our income before taxes was derived solely from domestic operations.
For the three months ended June 30, 2026 and 2025, we recognized estimated income tax expense of $1,899 and $1,753, respectively, which includes $1,392 and $1,268, respectively, of U.S. federal income tax and $507 and $485, respectively, of state income taxes. For the nine months ended June 30, 2026 and 2025, we recognized estimated income tax expense of $7,149 and $5,607, respectively, which includes $5,259 and $4,066, respectively, of U.S. federal income tax and $1,890 and $1,541, respectively, of state income taxes.
A reconciliation of the statutory income tax rate to the effective tax rate is as follows:
Three Months Ended June 30,Nine Months Ended June 30,
2026202520262025
Income taxes computed at the federal statutory rate21.0 %21.0 %21.0 %21.0 %
State taxes, net of federal benefit3.5 %3.1 %3.0 %3.1 %
Permanent items2.5 %1.4 %1.3 %0.9 %
Uncertain tax position reserve, net of federal benefit2.9 %0.3 %0.8 %0.2 %
Net income attributable to noncontrolling interest(9.5)%(9.9)%(9.6)%(9.9)%
Total20.4 %15.9 %16.5 %15.3 %
The components of the deferred tax assets as of June 30, 2026 and 2025 are entirely comprised of the outside basis difference in our partnership interest in RMR LLC.
ASC 740, Income Taxes, provides a model for how a company should recognize, measure and present in its financial statements uncertain tax positions that have been taken or are expected to be taken with respect to all open years and in all significant jurisdictions. Pursuant to this topic, we recognize a tax benefit only if it is “more likely than not” that a particular tax position will be sustained upon examination or audit. To the extent the “more likely than not” standard has been satisfied, the benefit associated with a tax position is measured as the largest amount that is greater than 50.0% likely to be realized upon settlement. 
We continue to be subject to federal, state, and local income tax audit examinations for open periods, which can lead to adjustments to our provision for income taxes, the resolution of which may be highly uncertain. We have accrued an uncertain tax position reserve related to an ongoing examination with a state jurisdiction for the fiscal years ending September 30, 2019 and thereafter, as well as certain other tax positions, the impact of which is not significant to our condensed consolidated financial statements. Our policy is to include interest expense related to unrecognized tax benefits within the provision for income taxes in our condensed consolidated statements of comprehensive income. While a portion of our unrecognized tax benefits may be resolved within the next twelve months, we do not reasonably expect the resolution of these matters to result in significant changes to our overall unrecognized tax benefits within the next twelve months.