Header and election box
Name of fund, EIN, address, the calendar year, and the box for the election under section 4982(e)(4).
8613
Return of Excise Tax on Undistributed Income of Regulated Investment Companies
- Agency
- IRS
- Revision
- Rev. December 2025
- Fillable fields
- 40
- Pages
- 1
- Official source
- IRS form page
- Checked
- October 21, 2026
Form 8613: Return of Excise Tax on Undistributed Income of Regulated Investment Companies
Form 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies, is a fund-level return. The IRS About page says regulated investment companies use it to figure and pay the excise tax on undistributed income under section 4982, and to make the section 4982(e)(4) election.
The form compares a required distribution for the calendar year with the amount the fund distributed. The required distribution adds 98% of investment company taxable income, 98.2% of capital gain net income for the 1-year period ending on October 31, and any amount by which the previous calendar year's grossed up required distribution was more than its distributed amount. Undistributed income is then multiplied by 4% to get the excise tax.
An officer of the fund signs the return, and a paid preparer completes the preparer section when one is used. You can fill out the PDF free in your browser on this page and download it without an account.
What's on Form 8613
Required Distribution, lines 1a to 4
Investment company taxable income times 98%, capital gain net income times 98.2%, and the previous year's shortfall, added together on line 4.
Distributed Amount, lines 5 to 9
The dividends paid deduction, amounts taxed under section 852(b)(1) or 852(b)(3)(A), any excess from the previous year, and undistributed income on line 9.
Tax and Payments, lines 10 to 13
The 4% excise tax, tax paid with an extension on Form 7004, tax due, and an overpayment with routing number, account type and account number.
Signature and paid preparer
The officer's signature, date and title, followed by the Paid Preparer Use Only section.
How to fill out Form 8613
- 1
Header
Enter the calendar year, the name of the fund, its EIN and its address. For a P.O. box, the form says to see the instructions.
- 2
Election box
Check it only if the fund's tax year ends in November or December and the fund elects to substitute its tax year for the 1-year period ending on October 31.
- 3
Lines 1a to 4
Line 1a is investment company taxable income under section 852(b)(2), figured without the dividends paid deduction or capital gains and losses. Multiply it by 98%, multiply line 2a by 98.2%, and add lines 1b, 2b and 3c.
- 4
Lines 5 to 9
Line 5 is the section 561 dividends paid deduction for the calendar year, excluding exempt-interest dividends. Add lines 5, 6 and 7c on line 8, then subtract line 8 from line 4. If zero or less, enter -0- on line 9.
- 5
Lines 10 to 13
Multiply line 9 by 4% (0.04) on line 10. Enter tax paid with Form 7004 on line 11, then figure the tax due on line 12 or the overpayment on line 13a with bank details.
- 6
Sign
An officer signs, dates and enters a title. A paid preparer completes the preparer section.
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Instructions, payments and what the form does not print
Instructions
The form says to go to www.irs.gov/Form8613 for instructions and the latest information. The Paperwork Reduction Act notice is in the separate instructions.
Extension payments
Line 11 reports tax paid with an extension of time to file on Form 7004. The About page lists Form 7004 as a related item.
Calendar year
The return is for a calendar year, which is entered at the top. Lines 3a, 3b and 7 use amounts from the previous calendar year.
Due date and address
The form itself does not print a due date or a mailing address, so this page does not list one. The form points to the instructions at www.irs.gov/Form8613.
Refunds
If line 11 is more than line 10, line 13a shows the overpayment, with a routing number, checking or savings type and account number.
Related forms
7004
Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
26 fields, 1 page
8612
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
39 fields, 1 page
1120-RIC
U.S. Income Tax Return for Regulated Investment Companies
325 fields, 4 pages
Who files Form 8613?
The IRS About page says regulated investment companies use this form. The header asks for the name of the fund and its employer identification number, and an officer signs it.
Official sources and the blank
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Questions about Form 8613
Who files Form 8613?
The IRS About page says regulated investment companies use it to figure and pay the excise tax on undistributed income under section 4982 and to make the section 4982(e)(4) election.
What rate does Form 8613 use for the excise tax?
Line 10 says to multiply undistributed income on line 9 by 4% (0.04).
What is the section 4982(e)(4) election?
The form says to check the box if the fund's tax year ends in November or December and the fund elects to substitute its tax year for the 1-year period ending on October 31.
How is the required distribution figured?
Line 4 adds 98% of investment company taxable income, 98.2% of capital gain net income for the 1-year period ending October 31, and line 3c for the previous calendar year.
Can tax paid with an extension be credited?
Yes. Line 11 asks for tax paid with an extension of time to file on Form 7004, which is subtracted from the tax on line 10.
Where are the instructions for Form 8613?
The form says to go to www.irs.gov/Form8613 for instructions and the latest information.