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Federal Free Printable Form 8612 (Rev. November 2016) for 2019 Federal Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts

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Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
Form 8612 (Rev. November 2016)

This update supplements Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts (Rev. November 2016), and provides additional information for filers of the form. Filers should rely on this update for the changes described, which will be incorporated into the next revision of the form. The filing address for mailing Form 8612 under When and Where To File must be replaced with the following information. Address for forms mailed before October 1, 2018: Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999 Address for forms mailed October 1, 2018, and later: Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 8612 Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts Form (Rev. November 2016) Department of the Treasury Internal Revenue Service Name of REIT Please Type or Print Employer identification number Number, street, and room or suite no. If a P.O. box, see instructions. City or town, state, and ZIP code 1a Required Distribution b 2a Multiply line 1a by 85% (0.85) . . . . . . . . . . . . 1a . . . . . . . . . . 1b Capital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . . . . . . 2b . . . . . . . 3c 4 Required distribution. Add lines 1b, 2b, and 3c . . . . . . . . 4 5 6 Deduction for dividends paid under section 561 during the calendar year. See instructions . . . Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . . . . 5 7a Distributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . . 7a b Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . . 7b b Distributed Amount Taxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 2a Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . Grossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b Subtract line 3b from line 3a. If zero or less, enter -0. . . . . . . b 3a c Tax and Payments OMB No. 1545-1013 For calendar year 20 ▶ Information about Form 8612 and its instructions is at www.irs.gov/form8612. c . Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . 6 . . . . . . . . . . . . . . 7c . . . . . . 8 Distributed amount. Add lines 5, 6, and 7c . . . . . . . . 8 9 Undistributed income. Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . . . 9 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . . 10 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 11 12 Tax due. Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . . 12 13 Overpayment. Subtract line 10 from line 11 . . . . . . . . . . . . . 13 . . . . . Date Signature of officer Print/Type preparer’s name ▲ Paid Preparer Use Only . . Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. ▲ Sign Here . Preparer’s signature Title Date Check if self-employed Firm’s name ▶ Firm’s EIN Firm’s address ▶ Phone no. For Paperwork Reduction Act Notice, see instructions. Cat. No. 64121U PTIN ▶ Form 8612 (Rev. 11-2016) Page 2 Form 8612 (Rev. 11-2016) General Instructions Section references are to the Internal Revenue Code. Purpose of Form Form 8612 is used by real estate investment trusts (REITs) to figure and pay the excise tax on undistributed income under section 4981. The excise tax is 4% of the excess, if any, of the required distribution over the distributed amount. Who Must File Any REIT that is liable for the excise tax on undistributed income under section 4981 must file Form 8612. When and Where To File File Form 8612 by March 15th following the calendar year to which the excise tax liability applies. File it with the Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999. If more time is needed, use Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns. However, Form 7004 does not extend the time for payment of tax. Who Must Sign Form 8612 must be signed and dated by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or by any other officer (such as tax officer) authorized to sign. Receivers, trustees, or assignees must sign and date any return that they are required to file on behalf of the REIT. Rounding Off to Whole Dollars The REIT may show amounts on the return as whole dollars. To do so, drop any amount less than 50 cents and increase any amount from 50 cents through 99 cents to the next higher dollar. Interest and Penalties Interest. Interest is charged on taxes paid late even if an extension of time to file is granted. Interest is also charged on penalties imposed for failure to file, negligence, fraud, and substantial understatements of tax from the due date (including extensions) to the date of payment. The interest charge is figured at a rate determined under section 6621. Late filing of return. A REIT that doesn’t file its tax return by the due date, including extensions, may be penalized 5% of the unpaid tax for each month or part of a month the return is late, up to a maximum of 25% of the unpaid tax. The minimum penalty for a return that is over 60 days late is the smaller of the tax due or $205. The penalty won’t be imposed if the REIT can show that the failure to file on time was due to reasonable cause. REITs that file late should send an explanation of reasonable cause after receiving a notice from the IRS. Do not attach an explanation when the return is filed. Late payment of tax. A REIT that doesn’t pay the tax when due may be charged a penalty for the failure to pay tax. The amount of the penalty is ½ of 1% of the unpaid tax for each month or part of the month the tax is not paid, up to a maximum of 25% of the unpaid tax. This penalty won’t be imposed if the REIT can show that the failure to pay on time was due to reasonable cause. Other penalties. Other penalties can be imposed for negligence, substantial understatements of tax, reportable transaction understatements, and fraud. See sections 6662, 6662A, and 6663. Amended Return To amend a previously filed Form 8612, file a corrected Form 8612 and write “Amended” at the top of the form. Specific Instructions Period covered. Fill in the space at the top of the form to show the calendar year for which this return is filed. The REIT is required to figure its undistributed income on a calendar year basis even though it may file its income tax return and keep its books and records on a fiscal year basis. Address. Include the suite, room, or other unit number after the street address. If the Post Office does not deliver mail to the street address and the REIT has a P.O. box, show the box number instead. If the REIT receives its mail in care of a third party (such as an accountant or an attorney), enter on the street address line “C/O” followed by the third party’s name and street address or P.O. box. Line 1a. Refigure real estate investment trust taxable income, treating the calendar year as the REIT’s tax year. When refiguring this amount, exclude the deduction for dividends paid and any gain or loss from the sale or exchange of a capital asset. Include adjustments that result in the distribution of deficiency dividends (defined in section 860(f)) for the year in which the dividends are paid. Also, include the REIT’s share of partnership ordinary income (loss) and deductions when they are taken into account by the partnership. For details and exceptions, see Rev. Rul. 94-40, 1994-1 C.B. 274, and Rev. Proc. 94-71, 1994-2 C.B. 810. Line 2a. To determine capital gain net income, figure the excess, if any, of the gains over the losses from the sale or exchange of capital assets, determined by treating the calendar year as the REIT’s tax year. Reduce the result by the REIT’s net ordinary loss (as defined in section 4981(e)(2)(C)), if any, for the calendar year. Include adjustments that result in the distribution of deficiency dividends (defined in section 860(f)) and that affect capital gain net income for the year in which the dividends are paid. Also, include the REIT’s share of partnership items that affect capital gain net income when they are taken into account by the partnership. For details and exceptions, see Rev. Rul. 94-40 and Rev. Proc. 94-71. Line 3a. Add lines 1a and 2a using amounts for the previous calendar year, increased by the prior year’s shortfall, if any, as defined in section 4981(b)(2). Line 5. Enter the deduction for dividends paid (as defined in section 561) during the current calendar year figured without regard to the dividends paid, if any, attributable to net income from foreclosure property. Include deficiency dividends (defined in section 860(f)) paid during the calendar year. Also, include dividends declared in October, November, or December but only if they were actually paid by the REIT during January of the following calendar year. See section 857(b)(9). Do not include on this line any other dividends paid after the close of the calendar year. Line 6. Line 6 is the total of the following amounts figured for the tax year of the REIT ending in or with the calendar year for which this excise tax return is filed. 1. Real estate investment trust taxable income from Form 1120-REIT, Part I, line 22, and 2. Undistributed capital gains designated under section 857(b)(3)(D) from Form 2438, line 11. Line 12. Full payment of the tax due on line 12 must accompany the return. Make the REIT’s check or money order payable to the “United States Treasury.” The REIT can pay the tax electronically itself or arrange for an electronic funds transfer through a trusted third party. Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). To get more information about EFTPS or to enroll in EFTPS, visit www.eftps.gov, or call 1-800-555-4477 (TTY/TDD 1-800-733-4829). Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping . . . . 6 hr., 13 min. Learning about the law or the form . . . . 1 hr., 40 min. Preparing and sending the form to the IRS . . . . . . 1 hr., 52 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/ formspubs/. Click on “More Information” and then on “Give us feedback.” Or you can write to: Internal Revenue Service; Tax Forms and Publications Division; 1111 Constitution Ave. NW; IR-6526; Washington, DC 20224. Do not send the form to this address. Instead, see When and Where To File, earlier.
Extracted from PDF file 2018-federal-form-8612.pdf, last modified December 2018

More about the Federal Form 8612 Other TY 2018

We last updated the Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts in December 2018, so this is the latest version of Form 8612, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 8612 directly from TaxFormFinder. You can print other Federal tax forms here.

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8612 from the Internal Revenue Service in December 2018.

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Historical Past-Year Versions of Federal Form 8612

We have a total of seven past-year versions of Form 8612 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 8612

Form 8612 (Rev. November 2016)

2017 Form 8612

Form 8612 (Rev. November 2016)

2016 Form 8612

Form 8612 (Rev. November 2016)

Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts 2015 Form 8612

Form 8612 (Rev. December 2013)

Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts 2013 Form 8612

Form 8612 (Rev. December 2013)

Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts 2012 Form 8612

Form 8612 (Rev. December 2010)

Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts 2011 Form 8612

Form 8612 (Rev. December 2010)


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