Header
The calendar year, the name of the REIT, its employer identification number, and its street address, room or suite number, city, state and ZIP code.
8612
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
- Agency
- IRS
- Revision
- Rev. December 2025
- Fillable fields
- 39
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8612: Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
Form 8612 is the Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts. The IRS says real estate investment trusts (REITs) use this form to figure and pay the excise tax on undistributed income under section 4981.
The return covers a calendar year. It compares a required distribution, built from the REIT's taxable income and capital gain net income for the year plus any shortfall from the previous year, with the amount the REIT actually distributed. The form multiplies any undistributed income by 4% (0.04) to get the excise tax, then subtracts tax paid with an extension request on Form 7004.
An officer of the REIT signs the return, and a paid preparer signs too when one is used. You can fill out Form 8612 free in your browser on this page and download the result without an account.
What's on Form 8612
Required Distribution, lines 1a to 4
85% of taxable income under section 857(b)(2), 95% of capital gain net income under section 4981(e)(2), and any shortfall from the previous calendar year, added together on line 4.
Distributed Amount, lines 5 to 8
The deduction for dividends paid under section 561, amounts taxed under sections 857(b)(1) or (b)(3)(A), and the amount by which the previous year's distributed amount exceeded its grossed up required distribution, added on line 8.
Tax and Payments, lines 9 to 13
Undistributed income, the excise tax at 4%, tax paid with Form 7004, tax due, and an overpayment with routing number, account type and account number.
Signature blocks
The officer's signature, date and title under a penalties of perjury statement, and the Paid Preparer Use Only section.
How to fill out Form 8612
- 1
Header
Enter the calendar year, the REIT's name, EIN and address. The form says to see the instructions if the address is a P.O. box.
- 2
Lines 1a to 2b
Enter taxable income under section 857(b)(2) on line 1a and multiply it by 85% (0.85) on line 1b. Enter capital gain net income under section 4981(e)(2) on line 2a and multiply it by 95% (0.95) on line 2b.
- 3
Lines 3a to 4
Enter the grossed up required distribution and the distributed amount for the previous calendar year, subtract line 3b from line 3a (zero if negative), then add lines 1b, 2b and 3c for the required distribution.
- 4
Lines 5 to 8
Enter dividends paid under section 561 and amounts taxed under sections 857(b)(1) or (b)(3)(A). Lines 7a and 7b repeat lines 3b and 3a, and line 8 adds lines 5, 6 and 7c.
- 5
Lines 9 and 10
Subtract line 8 from line 4 for undistributed income, entering zero if the result is zero or less. Multiply line 9 by 4% (0.04) for the excise tax.
- 6
Lines 11 to 13 and signature
Enter tax paid with Form 7004 on line 11, then figure tax due or an overpayment. For an overpayment, the form asks for a routing number, checking or savings, and an account number. An officer signs and dates.
Why fill Form 8612 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the IRS, not a copy someone retyped
- Works on a phone, tablet or computer
Extensions, payment and signatures
Instructions
The form says to go to www.irs.gov/Form8612 for instructions and the latest information. The form itself does not print a due date or a mailing address.
Extension
The IRS About page lists Form 7004, Application for Automatic Extension of Time To File. Line 11 of Form 8612 records tax paid with an extension of time to file on Form 7004.
Tax due or overpayment
Line 12 shows tax due when line 10 is more than line 11, and the form says to see the instructions. Line 13a shows an overpayment when line 11 is more than line 10.
Who signs
An officer signs under penalties of perjury and enters the date and title. A paid preparer also signs and gives a PTIN, or checks the box if self-employed.
Related forms
Who files Form 8612?
The IRS About page says real estate investment trusts use the form. It is a business return, not a form for individuals.
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Questions about Form 8612
Who uses Form 8612?
The IRS says real estate investment trusts (REITs) use it to figure and pay the excise tax on undistributed income under section 4981.
What is the tax rate on Form 8612?
Line 10 says to multiply the undistributed income on line 9 by 4% (0.04).
How is the required distribution figured?
The form adds 85% of taxable income under section 857(b)(2), 95% of capital gain net income under section 4981(e)(2), and any amount by which the previous year's grossed up required distribution exceeded the amount distributed.
Does Form 8612 cover a tax year or a calendar year?
The form is headed "For calendar year 20" with a space for the year, and its lines refer to amounts for the calendar year.
Can an overpayment be deposited directly?
Line 13 has spaces for a routing number, an account type of checking or savings, and an account number.