Form 8613 - Return Of Excise Tax On Undistributed Income Of Regulated Investment Companies Page 3
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Form 8613 (Rev. 10-2016)
Page
4. Ordinary gain or loss from a
Paperwork Reduction Act Notice. We
If the RIC makes the election under
section 4982(e)(4), substitute the fund’s
disposition of stock in a passive foreign
ask for the information on this form to
investment company is determined as if
tax year for the 1-year period ending on
carry out the Internal Revenue laws of
the fund’s calendar year tax year ended
October 31. A special rule applies,
the United States. You are required to
on October 31. Gain or loss for the part
however, to the first year the fund
give us the information. We need it to
of the calendar year after October 31 is
makes the election if that year is not the
ensure that you are complying with these
taken into account in the following year.
first year the fund is subject to the tax
laws and to allow us to figure and collect
under section 4982. For that year, capital
the right amount of tax.
If the section 4982(e)(4) election is made,
the last day of the fund’s tax year is
gain net income is figured for the period
You are not required to provide the
substituted for October 31.
beginning on November 1 of the year
information requested on a form that is
immediately preceding the election year
Election to defer certain ordinary
subject to the Paperwork Reduction Act
and ending on the last day of the first tax
losses. For calendar years beginning
unless the form displays a valid OMB
year for which the election was made.
after December 31, 2010, a RIC may
control number. Books or records
elect under section 4982(e)(7) to
relating to a form or its instructions must
Distributed Amount
determine its ordinary income for the
be retained as long as their contents
Line 5. Enter dividends paid during the
calendar year by deferring its net
may become material in the
calendar year. Include dividends
ordinary loss (figured without regard to
administration of any Internal Revenue
declared in October, November, or
law. Generally, tax returns and return
specified gains and losses taken into
December of that calendar year that are
account under section 4982(e)(5))
information are confidential, as required
payable to shareholders of record on a
attributable to the portion of the calendar
by section 6103.
specified date in one of these months,
year that begins after the tax year. If this
The time needed to complete and file
but only if actually paid by the fund
election is made, any amount of the net
this form will vary depending on
during January of the following calendar
ordinary loss not taken for a calendar
individual circumstances. The estimated
year. See section 852(b)(7). Do not
year will be treated as arising on the first
average time is:
include other dividends paid after the
day of the following calendar year. For
Recordkeeping .
.
.
. 6 hr., 42 min.
close of the calendar year.
more information, see section 4982(e)(7).
Learning about the
Line 6. Line 6 is the total of the following
To make the election, attach a
law or the form .
.
.
. 2 hr., 28 min.
amounts figured for the tax year of the
statement to the return for the year in
Preparing and sending
fund ending in or with the calendar year
which the election will apply indicating
the form to the IRS .
.
. 2 hr., 42 min.
for which this return is filed.
the RIC is electing to defer its net
ordinary loss under section 4982(e)(7)
If you have comments concerning the
1. Taxable income from Form
and specifying the amount of the net
accuracy of these time estimates or
1120-RIC, Part I, line 26, and the amount
ordinary loss that the RIC is electing to
suggestions for making this form
subject to tax on Form 1120-RIC, Part II,
defer.
simpler, we would be happy to hear from
line 3; and
you. You can send us comments from
Line 2a. Include on this line the following
2. Undistributed capital gains
Click on “More
items.
designated under section 852(b)(3)(D)
Information” and then on “Give us
from Form 2438, line 11.
1. Capital gain net income from
feedback.” Or you can write to Internal
deficiency dividends referred to in line 1a
Revenue Service, Tax Forms and
Tax and Payments
above.
Publications Division, 1111 Constitution
Line 12. Full payment of the tax due on
Ave. NW, IR-6526, Washington, DC
2. The fund’s share of partnership
line 12 must be attached to this return.
20224. Do not send the form to this
capital gain net income taken into
Make the RIC’s check or money order
office. Instead, see When and Where To
account at the same time as it is taken
payable to the “United States Treasury.”
File, earlier.
into account by the partnership,
regardless of the fund’s tax year or the
The RIC can pay the tax electronically
tax year of the partnership in which the
itself or arrange for an electronic funds
fund is a partner.
transfer through a trusted third party.
Generally, electronic funds transfers are
If the RIC does not make the section
made using the Electronic Federal Tax
4982(e)(4) election, capital gain net
Payment System (EFTPS). To get more
income is figured on the basis of a
information about EFTPS or to enroll in
1-year period ending on October 31 of
EFTPS, visit , or call
the calendar year.
1-800-555-4477 (TTY/TDD
1-800-733-4829).
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