Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8612: Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
IRS Form 8612 is used to figure and pay the excise tax on undistributed income for Real Estate Investment Trusts (REITs). The excise tax rate is 4% of the excess, if any, of the required distribution over the distributed amount. This form must be filed by REITs.
Need help with Form 8612?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8612.
Start filling →Form Overview
IRS Form 8612 - Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
IRS Form 8612 is used to figure and pay the excise tax on undistributed income for Real Estate Investment Trusts (REITs). The excise tax rate is 4% of the excess, if any, of the required distribution over the distributed amount. This form must be filed by REITs.
Risk Radar
Scan points- 1Ensure you file by March 15th; late filing incurs a penalty up to 25% of unpaid tax.
- 2Filing without specifying the correct calendar year at the top of Form 8612.
- 3Not including dividends paid after the close of the calendar year on Line 5.
- 4Omitting the prior year’s shortfall when calculating amounts for Lines 1a and 2a.
- 5Failing to use electronic funds transfer (EFT) for all federal tax deposits.
Plain English
This form helps a real estate investment trust calculate and pay the special excise tax on income that was not passed out to investors. The tax is calculated based on how much more money the REIT needed to distribute compared to what it actually paid out. Filing this ensures compliance with IRS rules regarding REIT distributions.
Submission Date
- Filing date: 2026-01-26 15:10:39
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a Real Estate Investment Trust (REIT) is liable for the excise tax on undistributed income under section 4981 of the Internal Revenue Code.
- Do not use it when an REIT does not have any excess undistributed income to report, though filing may still be required.
- Check Form 7004 instead when you need to request an automatic extension of time to file because Form 8612 itself does not extend the payment deadline.
Form selector
Use this form or another form?
You are reporting income from a partnership that is structured as a REIT
Line 6 requires REIT taxable income from Form 1120-REIT, Part I, line 23.
✓ Confirm the specific line number referenced.
You have capital gains designated under section 857(b)(3)(C) that need to be included
Line 6 requires these undistributed capital gains from Form 2438, line 11.
✓ Ensure you are using the correct designation.
You are filing late and need an extension for payment but not necessarily for filing itself
Use Form 7004 to request the extension time, as Form 8612 does not extend the payment due date.
✓ Verify that you submit both forms if applicable.
Deadline or filing window
The REIT must file Form 8612 by March 15 following the calendar year that the excise tax applies to. If more time is needed, the REIT may use Form 7004 for an automatic extension, though this form does not extend the time for payment.
Checklist
What you need before filling it out
Purpose of Form
REIT liability for excise tax on undistributed income under section 4981 · Instructions p.1
Tax Rate Calculation
4% of the excess, if any, of required distribution over distributed amount · Instructions p.1
Filing Deadline
March 15 following the calendar year liability applies · Instructions p.1
Payment Method Option
Use direct deposit for refunds and pay electronically when possible · Instructions p.1
Line 6 Totaling
Sum of REIT taxable income (from Form 1120-REIT, Part I, line 23) and undistributed capital gains (from Form 2438, line 11) · Instructions p.2
Rounding Rule
Drop amounts less than 50 cents; increase amounts from 50 to 99 cents to the next dollar · Instructions p.1
Before you submit
- 1Verify that the revision date on Form 8612 reads December 2025.
- 2Ensure Line 6 totals the REIT taxable income from Form 1120-REIT, Part I, line 23 and any undistributed capital gains designated under section 857(b)(3)(C) from Form 2438, line 11.
- 3Calculate and enter the final amount due on Line 12 (Tax due).
- 4If paying electronically, confirm that all payments are processed via Electronic Funds Transfer (EFTPS).
- 5If an overpayment exists on Line 13a, complete Lines 13b, 13c, and 13d with the REIT’s direct deposit information.
- 6If making a payment, confirm that all payments are processed through IRS.gov/Payments or via EFTPS.
- 7Ensure the Form 8612 is filed with the Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999 by March 15 following the calendar year to which the excise tax liability applies.
How to file this form
- 1Refigure the REIT taxable income for Line 1a using a calendar year basis, excluding dividends paid and any gain or loss from capital asset sales.
- 2Calculate the total tax due on Line 12 by summing the required amounts (including undistributed capital gains) as detailed in the instructions.
- 3Determine how to pay: if there is an overpayment on Line 13a, enter direct deposit details on Lines 13b, 13c, and 13d; otherwise, prepare for electronic payment via EFTPS.
- 4Sign and date Form 8612 using the authorized officer's signature (or representative's if applicable).
- 5Mail or electronically submit the completed Form 8612 to the Department of the Treasury, Internal Revenue Service Center in Cincinnati, OH 45999.
Known limitations
- 1The form applies to any REIT that is liable for the excise tax on undistributed income under section 4981.
- 2Line 6 does not include any other dividends paid after the close of the calendar year.
- 3Adjustments resulting in the distribution of deficiency dividends (defined in section 860(f)) must be included, which affect capital gain net income for the year in which those dividends are distributed.
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 8612 is dated December 2025. For the latest developments, users should consult IRS.gov/Form8612.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025.
- Filing deadline — confirm the return must be filed by March 15 following the calendar year to which the liability applies.
- Mailing address — confirm the filing location is IRS Center, Cincinnati, OH 45999.
- Signature — confirm it is signed and dated by the president, vice president, treasurer, assistant treasurer, chief accounting officer, or an authorized officer.
Quick Facts
Downloads
After you file
- 1Retain books or records relating to Form 8612 as long as their contents may become material in the administration of any Internal Revenue law.
- 2If a notice is received from the IRS after filing late, REITs must send an explanation of reasonable cause for the late filing.
- 3To amend a previously filed Form 8612, file a corrected Form 8612 and write “Amended” at the top of the form.
- 4If there is an overpayment on line 13a, enter the REIT’s direct deposit information on lines 13b, 13c, and 13d.
Sources
- SRCInstructions p.1 — Form 8612 is used by REITs to figure and pay the excise tax on undistributed income under section 4981.
- SRCInstructions p.1 — The excise tax is 4% of the excess, if any, of the required distribution over the distributed amount.
- SRCInstructions p.1 — Any REIT that is liable for the excise tax on undistributed income under section 4981 must file Form 8612.
- SRCInstructions p.1 — File Form 8612 by March 15 following the calendar year to which the excise tax liability applies, and send it to the Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999.
- SRCInstructions p.2 — Line 6 is the total of REIT taxable income from Form 1120-REIT, Part I, line 23 and undistributed capital gains designated under section 857(b)(3)(C) from Form 2438, line 11.
- SRCForm p.1 — The form is for the Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts (REITs).
- SRCInstructions p.1 — To amend a previously filed Form 8612, file a corrected Form 8612 and write “Amended” at the top.
- SRCInstructions p.1 — Electronic payments are encouraged; if there is an overpayment on line 13a, use direct deposit information on lines 13b, 13c, and 13d.
Common confusion points
When should I file Form 8612?
The filing deadline is March 15 following the calendar year to which the excise tax liability applies.
→ Confirm the required filing date against the calendar year shown on the form.
What must be calculated for Line 6?
Line 6 totals REIT taxable income from Form 1120-REIT, Part I, line 23, and undistributed capital gains designated under section 857(b)(3)(C) from Form 2438, line 11.
→ Ensure both specific source lines are included in the total for Line 6.
How is the excise tax calculated?
The excise tax is 4% of the excess, if any, of the required distribution over the distributed amount.
→ Verify this percentage (4%) against other calculations on Form 8612.
What happens if I file late?
The penalty won’t be imposed if the REIT can show that the failure to file on time was due to reasonable cause.
→ Do not attach the explanation of reasonable cause when initially filing; send it after receiving an IRS notice.
Where do I send Form 8612?
File it with the Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999.
→ Note that comments should be sent to a different address than this mailing location.
What is the estimated time needed to prepare and send Form 8612?
The estimated average time for preparing and sending the form to the IRS is 1 hour, 52 minutes.
→ Check the instructions booklet for any updates to these time estimates.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Sections 6662, 6662A, and 6663 (Other penalties can be imposed for negligence, substantial understatements of tax, reportable transaction understatements, and fraud, as detailed in these sections).
Questions about IRS Form 8612
What is IRS Form 8612 used for?
This form helps a real estate investment trust calculate and pay the special excise tax on income that was not passed out to investors. The tax is calculated based on how much more money the REIT needed to distribute compared to what it actually paid out. Filing this ensures compliance with IRS rules regarding REIT distributions.
Who must file IRS Form 8612?
Any Real Estate Investment Trust (REIT) that is liable for the excise tax on undistributed income under section 4981 must file Form 8612.
What information does IRS Form 8612 require?
The form collects details such as the amount of real estate investment trust taxable income from Form 1120-REIT, Part I, line 23 (on Line 6). It also requires entering dividends paid during the current calendar year on Line 5.
When is IRS Form 8612 due?
Form 8612 must be filed by March 15 following the calendar year to which the excise tax liability applies.
Where do I file IRS Form 8612?
The form is filed with the Department of the Treasury, Internal Revenue Service Center in Cincinnati, OH 45999. Electronic payments are required for all federal tax deposits.
How do I complete IRS Form 8612?
First, fill in the calendar year covered at the top. Then, calculate and enter amounts on lines like Line 6, which totals income from Form 1120-REIT, Part I, line 23. The form must be signed and dated by an authorized officer (like the president or treasurer).
What happens if IRS Form 8612 is filed incorrectly?
Failure to pay on time can result in a penalty equal to ½ of 1% of the unpaid tax for each month or part of the month late (up to 25%). Failure to file may incur a 5% penalty per month or part of a month, up to 25%.
When should I file Form 8612?
The filing deadline is March 15 following the calendar year to which the excise tax liability applies. Confirm the required filing date against the calendar year shown on the form.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.