Form 8613 - Return Of Excise Tax On Undistributed Income Of Regulated Investment Companies Page 3
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Form 8613 (Rev. 03-2012)
Page
3. Any foreign currency gain or loss
2. The fund’s share of partnership
2. Undistributed capital gains
attributable to a section 988 transaction
capital gain net income taken into
designated under section 852(b)(3)(D)
that would be properly taken into
account at the same time as it is taken
from Form 2438, line 11.
account for the part of the calendar year
into account by the partnership,
Tax and Payments
after October 31 is taken into account in
regardless of the fund’s tax year or the
the following year. If the RIC makes an
tax year of the partnership in which the
Line 12. Full payment of the tax due on
election under section 4982(e)(4), the last
fund is a partner.
line 12 must be attached to this return.
day of the fund’s tax year is substituted
Make the RIC’s check or money order
If the RIC does not make the section
for October 31.
payable to the “United States Treasury.”
4982(e)(4) election, capital gain net
4. Ordinary gain or loss from a
income is figured on the basis of a 1-
disposition of stock in a passive foreign
year period ending on October 31 of the
Paperwork Reduction Act Notice. We
investment company is determined as if
calendar year.
ask for the information on this form to
the fund’s calendar year tax year ended
carry out the Internal Revenue laws of
If the RIC makes the election under
on October 31. Gain or loss for the part
the United States. You are required to
section 4982(e)(4), substitute the fund’s
of the calendar year after October 31 is
give us the information. We need it to
tax year for the 1-year period ending on
taken into account in the following year.
ensure that you are complying with these
October 31. A special rule applies,
If the section 4982(e)(4) election is
laws and to allow us to figure and collect
however, to the first year the fund
made, the last day of the fund’s tax year
the right amount of tax.
makes the election if that year is not the
is substituted for October 31.
first year the fund is subject to the tax
You are not required to provide the
under section 4982. For that year,
Election to defer certain ordinary
information requested on a form that is
capital gain net income is figured for the
losses. For calendar years beginning
subject to the Paperwork Reduction Act
period beginning on November 1 of the
after December 31, 2010, a RIC may
unless the form displays a valid OMB
year immediately preceding the election
elect under section 4982(e)(7) to
control number. Books or records
year and ending on the last day of the
determine its ordinary income for the
relating to a form or its instructions must
first tax year for which the election was
calendar year by deferring its net
be retained as long as their contents
made.
ordinary loss (figured without regard to
may become material in the
specified gains and losses taken into
administration of any Internal Revenue
Distributed Amount
account under section 4982(e)(5))
law. Generally, tax returns and return
Line 5. Enter dividends paid during the
attributable to the portion of the calendar
information are confidential, as required
calendar year. Include dividends
year that begins after the tax year. If this
by section 6103.
declared in October, November, or
election is made, any amount of the net
The time needed to complete and file
December of that calendar year that are
ordinary loss not taken for a calendar
this form will vary depending on
payable to shareholders of record on a
year will be treated as arising on the first
individual circumstances. The estimated
specified date in one of these months,
day of the following calendar year. For
average time is:
but only if actually paid by the fund
more information, see section 4982(e)(7).
during January of the following calendar
Recordkeeping .
.
.
. 6 hr., 42 min.
To make the election, attach a
year. See section 852(b)(7). Do not
Learning about the
statement to the return for the year in
include other dividends paid after the
law or the form .
.
.
. 2 hr., 28 min.
which the election will apply indicating
close of the calendar year.
the RIC is electing to defer its net
Preparing and sending
Line 6. Line 6 is the total of the following
ordinary loss under section 4982(e)(7)
the form to the IRS
.
. 2 hr., 42 min.
amounts figured for the tax year of the
and specifying the amount of the net
fund ending in or with the calendar year
If you have comments concerning the
ordinary loss that the RIC is electing to
for which this return is filed.
accuracy of these time estimates or
defer.
1. Taxable income from Form 1120-
suggestions for making this form
Line 2a. Include on this line the following
RIC, Part I, line 26, and the amount
simpler, we would be happy to hear
items.
subject to tax on Form 1120-RIC, Part II,
from you. You can write to Internal
line 3; and
Revenue Service, Tax Products
1. Capital gain net income from
Coordinating Committee,
deficiency dividends referred to in line
SE:W:CAR:MP:T:M:S, 1111 Constitution
1a above.
Ave. NW, IR-6526, Washington, DC
20224. Do not send the form to this
office. Instead, see When and Where To
File above.
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