Form 8-K

8-K — NMP Acquisition Corp.

Accession: 0001213900-26-039927

Filed: 2026-04-03

Period: 2026-04-03

CIK: 0002054876

SIC: 6770 (BLANK CHECKS)

Item: Other Events

Item: Financial Statements and Exhibits

Documents

8-K — ea0285002-8k_nmpacq.htm (Primary)

EX-99.1 — NMP ACQUISITION CORP. PFIC ANNUAL STATEMENT - CLASS A (ea028500201ex99-1.htm)

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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):

April 3, 2026

NMP ACQUISITION CORP.

(Exact name of registrant as specified in its charter)

Cayman Islands

001-42725

N/A

(State or other jurisdiction

(Commission File Number)

(IRS Employer

of incorporation)

Identification Number)

555 Bryant Street, No. 590

Palo Alto, CA 94301

(Address of principal executive offices and zip code)

(408) 357-3214

(Registrant’s telephone number, including

area code)

(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))

Securities registered pursuant to Section 12(b) of the Act.

Title of each class

Trading Symbol

Name of each exchange on which registered

Units, consisting of one Class A Ordinary Share, $0.0001 par value per share, and one Right to acquire one-fifth of one Class A Ordinary Share

NMPAU

The Nasdaq Stock Market LLC

Class A Ordinary Shares, par value $0.0001 per share

NMP

The Nasdaq Stock Market LLC

Rights, each whole right to acquire one-fifth of one Class A Ordinary Share

NMPAR

The Nasdaq Stock Market LLC

Indicate by check mark whether the registrant

is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the

Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check

mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting

standards provided pursuant to Section 13(a) of the Exchange Act.☐

Item 8.01 Other Events.

April 3, 2026, NMP Acquisition Corp. made available to holders of its Class A ordinary shares its PFIC Annual Statement for fiscal year

2025, which is attached as Exhibit 99.1 to this Current Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit No.

Description of Exhibits

99.1

NMP Acquisition Corp. PFIC Annual Statement – Class A

104

Cover Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURES

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.

NMP Acquisition Corp.

By:

/s/ Melanie Figueroa

Name:

Melanie Figueroa

Title:

Chief Executive Officer and Director

Date: April 3, 2026

EX-99.1 — NMP ACQUISITION CORP. PFIC ANNUAL STATEMENT - CLASS A

EX-99.1

Filename: ea028500201ex99-1.htm · Sequence: 2

Exhibit 99.1

NMP

Acquisition Corp

PFIC

Annual Statement

Entity

Name: NMP Acquisition Corp.

NMP

Acquisition Corp (the “Company”) may be considered a “passive foreign investment company” (“PFIC”)

for U.S. federal income tax purposes. The following information is provided to allow a shareholder of the Company (a “Shareholder”)

to make an election under Section 1295 of the Internal Revenue Code to treat the Company as a Qualified Electing Fund (“QEF Election”)

for U.S. federal income tax purposes. The QEF Election is optional and can only be made by the Shareholder. The Company is unable to

make this election on behalf of the Shareholder. Please note that a QEF Election may not be recognized for state income tax purposes

in some states. The PFIC rules are complex. Please consult with your personal tax advisor to determine whether or not it is advisable

for you to make a QEF Election with respect to your investment in the Company.

(1) This

PFIC Annual Information statement applies to the tax period of the Company:

Beginning

1/1/2025

Ending

12/31/2025

(2) The

Shareholder’s per-unit, per-day information for the Company’s taxable period specified in paragraph (1) is provided in the

below chart. We recommend that all U.S. taxpayers consult a tax advisor concerning the overall tax consequences of their ownership

in the Company and their U.S. tax reporting requirements.

Ordinay Earnings

Net Capital Gains

Fund Name (and name of any underlying funds if applicable)

Ticker

(US$)

NMP Acquisition Corp.

NMP

0.0006411382

(3) The

amount of cash and fair market value of other property distributed or deemed distributed by the Company to the Shareholder during the

Company’s taxable period specified in paragraph (1) is as follows:

Cash:

NONE

Fair Market Value:

NONE

(4) The

Company will permit the Shareholder to inspect and copy the Company’s permanent books of account, records, and such other documents

as may be maintained by the Company that are necessary to establish that PFIC ordinary earnings and net capital gain, as provided in

Section 1293(e) of the Internal Revenue Code, are computed in accordance with U.S. income tax principles, and to verify these amounts

and the Shareholder’s pro rata share thereof.

NMP Acquisition

Corp.

Date: April 3, 2026

By:

/s/ Melanie Figueroa

Title:

Chief Executive Officer and Director

Additional

Information

The

following additional information is supplied to enable the Shareholder to complete IRS Form 8621:

(Please

note: a Shareholder may have additional filing disclosures including, but not limited to, Forms 926, 5471, and/or 8938 as a result of

the Shareholder’s investment in the Company. Please consult your tax advisor.)

Address

of the PFIC:

555

Bryant Street, No. 590

Palo

Alto, CA 94301

Taxpayer Identification

Number:

NONE

Country

of Incorporation:

Cayman Islands

Date of Incorporation:

12/18/2024

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Entity Registrant Name

NMP ACQUISITION CORP.

Entity Central Index Key

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Entity Tax Identification Number

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Entity Incorporation, State or Country Code

Entity Address, Address Line One

555 Bryant Street

Entity Address, Address Line Two

No. 590

Entity Address, City or Town

Palo Alto

Entity Address, State or Province

Entity Address, Postal Zip Code

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City Area Code

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Local Phone Number

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Units, consisting of one Class A Ordinary Share, $0.0001 par value per share, and one Right to acquire one-fifth of one Class A Ordinary Share

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Units, consisting of one Class A Ordinary Share, $0.0001 par value per share, and one Right to acquire one-fifth of one Class A Ordinary Share

Trading Symbol

NMPAU

Security Exchange Name

NASDAQ

Class A Ordinary Shares, par value $0.0001 per share

Title of 12(b) Security

Class A Ordinary Shares, par value $0.0001 per share

Trading Symbol

NMP

Security Exchange Name

NASDAQ

Rights, each whole right to acquire one-fifth of one Class A Ordinary Share

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