Federal Return of Excise Tax on Undistributed Income of Regulated Investment Companies

Return of Excise Tax on Undistributed Income of Regulated Investment Companies
Form 8613 (Rev. December 2025)
Form

8613

(Rev. December 2025)
Department of the Treasury
Internal Revenue Service

Return of Excise Tax on Undistributed Income of
Regulated Investment Companies

OMB No. 1545-1016

For calendar year 20
Go to www.irs.gov/Form8613 for instructions and the latest information.

Name of fund

Employer identification number

Number and street. If a P.O. box, see instructions.

Room or suite no.

City or town

State

ZIP code

• Election under section 4982(e)(4)—Check this box if the tax year of the regulated investment company ends in November or
December and the fund elects to substitute its tax year for the 1-year period ending on October 31. See instructions . . . . .

Required Distribution

1a

1b

b
3a

2b

c
4
5
Distributed Amount

1a
. . . . . . . . . . . . .
the 1-year
year (see
. . . .
2a
Multiply line 2a by 98.2% (0.982) . . . . . . . . . . . . . . . . . . . .
Grossed up required distribution for the previous calendar year.
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 4982(b)(2) . . . . . . . . . . . . . . . .
3a
Distributed amount for the previous calendar year under section
4982(c) . . . . . . . . . . . . . . . . . . . .
3b
Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . .
Required distribution. Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . .
Deduction for dividends paid under section 561 during the calendar year, excluding exemptinterest dividends (see instructions). Include deficiency dividends as defined in section 860(f),
but only if paid during the calendar year . . . . . . . . . . . . . . . . . .
Amount on which tax is imposed under sections 852(b)(1) or 852(b)(3)(A) for any tax year
ending in or with the calendar year (see instructions) . . . . . . . . . . . . . .
Distributed amount for the previous calendar year under section
4982(c). Enter amount from line 3b . . . . . . . . . . .
7a
Grossed up required distribution for the previous calendar year.
Enter amount from line 3a
. . . . . . . . . . . . .
7b
Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . .
Distributed amount. Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . .
Undistributed income. Subtract line 8 from line 4. If zero or less, enter -0- . . . . . .
Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . .
Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . .
Tax due. Subtract line 11 from line 10. See instructions . . . . . . . . . . . . .
Overpayment. Subtract line 10 from line 11
. . . . . . . . . . . . . . . .
Routing number
c Type:
Checking
Savings

b Multiply line 1a by 98% (0.98) . . . . . . . .
2a Capital gain net income under section 4982(e)(2) for
period ending on October 31 of the calendar
instructions) . . . . . . . . . . . . . .

b

Tax and Payments

Investment company taxable income under section 852(b)(2) for
the calendar year determined without regard to the dividends
paid deduction and any gain or (loss) from the sale or exchange
of a capital asset (see instructions) . . . . . . . . . . .

6
7a
b
c
8
9
10
11
12
13a
b

3c
4

5
6

7c
8
9
10
11
12
13a

d Account number

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.

Date

Signature of officer

Paid
Preparer
Use Only

Preparer’s name

Title

Preparer’s signature

Date

Firm’s name

PTIN

Firm’s EIN

Firm’s address

For Paperwork Reduction Act Notice, see separate instructions.

Check
if
self-employed

Phone no.

Cat. No. 63985M

Form 8613 (Rev. 12-2025) Created 11/20/25