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Official form guide
Form 8613: Return of Excise Tax on Undistributed Income of Regulated Investment Companies
IRS Form 8613 is the Return of Excise Tax on Undistributed Income of Regulated Investment Companies. It calculates the 4% excise tax on excess undistributed income and reports any section 4982(e)(4) election. Regulated investment companies must file it by March 15.
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IRS Form 8613 - Return of Excise Tax on Undistributed Income of Regulated Investment Companies
IRS Form 8613 is the Return of Excise Tax on Undistributed Income of Regulated Investment Companies. It calculates the 4% excise tax on excess undistributed income and reports any section 4982(e)(4) election. Regulated investment companies must file it by March 15.
Risk Radar
Scan points- 1Missing the March 15 filing deadline triggers monthly penalties up to 25% of the tax.
- 2Filing a single Form 8613 for a multi‑fund RIC instead of a separate return for each fund.
- 3Submitting the return after March 15, which can incur a ½ % per month penalty.
- 4Leaving line 12 blank or not paying the balance due, leading to penalties and interest.
- 5Omitting direct‑deposit information on lines 13b‑d when an overpayment exists.
Plain English
Form 8613 tells the IRS how much excise tax a regulated investment company owes on income it did not distribute to shareholders. It also lets the company elect to apply section 4982(e)(4). The form must be filed for each fund the company operates.
Submission Date
- Filing date: 2026-01-29 17:10:42
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a regulated investment company (RIC) must calculate and pay the 4% excise tax on undistributed income or make the section 4982(e)(4) election.
- Check Form 1120‑RIC instead when reporting taxable income and the amount subject to tax needed for Line 6.
Form selector
Use this form or another form?
Reporting taxable income and amount subject to tax
Provides the amounts required for Line 6 of Form 8613
✓ Verify the figures are from the current calendar year
Reporting undistributed capital gains designated under section 852(b)(3)(D)
Supplies the capital gains amount for Line 6 of Form 8613
✓ Ensure line 11 reflects the correct gains
Electing to substitute the tax year ending October 31 under section 4982(e)(4)
The election box on the form must be checked
✓ Confirm the tax year ends in November or December
Deadline or filing window
The filing is triggered when a fund has undistributed income subject to the excise tax. The return must be mailed by March 15 after the calendar year of the liability. An automatic extension can be requested by filing Form 7004 before the deadline.
Checklist
What you need before filling it out
Line 6 – total taxable income and undistributed capital gains
Form 1120‑RIC line 26 and line 3; Form 2438 line 11 · Forms 1120‑RIC and 2438
Line 12 – tax due
Calculation of 4% of the excess undistributed income · Form 8613 calculations
Line 13a – overpayment amount
Refund amount derived from tax calculation · Form 8613
Lines 13b‑d – direct deposit information
Bank routing number, account type, account number · Bank statements or deposit slip
Election box under section 4982(e)(4)
Decision to elect tax‑year substitution · Form 8613 checkbox
Before you submit
- 1Verify the calendar year at the top of Form 8613 matches the tax year being filed
- 2Confirm Line 6 includes amounts from Form 1120‑RIC line 26 and line 3, and Form 2438 line 11
- 3Calculate the excise tax at 4% and enter the result on Line 12
- 4Check for any overpayment and, if present, fill Line 13a
- 5If an overpayment exists, provide the routing number on Line 13b, select the correct account type on Line 13c, and enter the account number on Line 13d
- 6Check the election box for section 4982(e)(4) when applicable
- 7Sign the form in the designated signature area
How to file this form
- 1Gather Forms 1120‑RIC and 2438 with the required line items
- 2Compute taxable income and undistributed capital gains, then calculate the 4% excise tax
- 3Complete Form 8613, including the election box and direct‑deposit fields if a refund is due
- 4Sign the form and attach any supporting schedules
- 5Send the completed Form 8613 to the IRS address indicated in the instructions and retain the mailing receipt as proof of filing
Known limitations
- 1A penalty of 5% per month up to 25% applies for late filing unless reasonable cause is shown (Instructions p.1)
- 2Each fund within a RIC must file a separate Form 8613 (Instructions p.1)
- 3Dividends declared in Oct‑Dec are included only if actually paid in January of the following year (Instructions p.2)
- 4The form does not apply to funds that have no undistributed income and are not making the section 4982(e)(4) election (Instructions p.1)
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 8613 is the Rev. December 2025 edition; the instructions direct users to the latest‑information page at www.irs.gov/Form8613, and note that direct‑deposit fields were added on lines 13b‑13d.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025 (Instructions p.1)
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1If a penalty notice is received, send an explanation to the IRS as directed (Instructions p.2)
- 2Submit comments on form time‑estimate accuracy via IRS.gov/FormComments (Instructions p.4)
- 3Do not mail the form to the Tax Forms and Publications Division; follow the filing address in the 'When and Where To File' section (Instructions p.4)
- 4Retain a copy of Form 8613 and supporting documents for your records
Sources
- SRCInstructions p.1 — revision date is December 2025 and points to www.irs.gov/Form8613 for latest information
- SRCInstructions p.1 — purpose: figure and pay 4% excise tax and make section 4982(e)(4) election
- SRCInstructions p.1 — who must file: any RIC liable for tax or making the election; each fund files separately
- SRCInstructions p.1 — penalty for late filing: 5% per month up to 25% unless reasonable cause
- SRCInstructions p.2 — dividend inclusion rule for Oct‑Dec dividends paid in Jan
- SRCInstructions p.3 — direct‑deposit fields added on lines 13b, 13c, 13d
- SRCInstructions p.3 — account number format up to 17 characters, include hyphens, omit spaces
- SRCInstructions p.4 — comment submission options and address for comments, not for filing
- SRCForm p.1 — election box description for section 4982(e)(4) election
Common confusion points
When do I include year‑end dividends?
Dividends declared in Oct‑Dec are only included if paid in Jan of the next year
→ Verify the payment date is in January before adding them
How is the 4% tax calculated?
The tax is 4% of the excess of required distribution over distributed amount
→ Use the correct excess amount from Line 6
What counts as an overpayment?
Overpayment appears on Line 13a when tax due is less than payments made
→ Ensure the overpayment figure is positive
Which bank numbers go on lines 13b‑d?
Routing number, account type, and account number must match the deposit account
→ Double‑check the routing number matches the bank’s deposit slip
Do I need to file if no tax is due?
A RIC that makes the section 4982(e)(4) election must file even with no tax due (Instructions p.1)
→ Check the election box regardless of tax liability
What penalty applies for late filing?
5% per month up to 25% of unpaid tax, unless reasonable cause is shown (Instructions p.1)
→ Determine if reasonable cause applies before assuming penalty
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8613 – file an explanation if penalized for late filing (Instructions p.2)
Questions about IRS Form 8613
What is IRS Form 8613 used for?
Form 8613 tells the IRS how much excise tax a regulated investment company owes on income it did not distribute to shareholders. It also lets the company elect to apply section 4982(e)(4). The form must be filed for each fund the company operates.
Who must file IRS Form 8613?
Any regulated investment company (RIC) that owes the excise tax or makes a section 4982(e)(4) election must file Form 8613, and each fund within a multi‑fund RIC files a separate return.
What information does IRS Form 8613 require?
The form reports the taxable income (line 6), calculates the 4% tax, shows any balance due on line 12, and provides direct‑deposit fields on lines 13b‑d for refunds.
When is IRS Form 8613 due?
File Form 8613 by March 15 following the calendar year in which the tax liability arises.
Where do I file IRS Form 8613?
Send the completed Form 8613 to the IRS Service Center where the fund’s income‑tax return is filed.
How do I complete IRS Form 8613?
First, determine taxable income and compute the 4% excise tax, entering the result on line 12. Complete line 6 with amounts from Forms 1120‑RIC and 2438. If tax is owed, pay via IRS.gov/Payments; if an overpayment occurs, provide bank details on lines 13b‑d. Sign the return and file it with the appropriate IRS center by the March 15 deadline.
What happens if IRS Form 8613 is filed incorrectly?
If the tax is not paid on time, the fund can be penalized ½ of 1% of the unpaid tax each month, up to 25% of the tax, and interest accrues under section 6621.
When do I include year‑end dividends?
Dividends declared in Oct‑Dec are only included if paid in Jan of the next year Verify the payment date is in January before adding them
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