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Form 8612: Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
IRS Form 8612 is the Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts. It calculates the 4% excise tax on any required distribution excess and must be filed by REITs liable for the tax.
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IRS Form 8612 - Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
IRS Form 8612 is the Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts. It calculates the 4% excise tax on any required distribution excess and must be filed by REITs liable for the tax.
Risk Radar
Scan points- 1Missing the March 15 filing deadline triggers a 5% per‑month penalty on unpaid tax.
- 2Failing to file Form 8612 by the March 15 deadline triggers the 5% per‑month late‑filing penalty.
- 3Submitting the return without a signature from an authorized officer (president, treasurer, etc.) invalidates the filing.
- 4Leaving the calendar‑year period box blank at the top of the form prevents the IRS from identifying the tax year.
- 5Omitting direct‑deposit information on lines 13b‑13d when an overpayment is reported on line 13a results in delayed refund.
Plain English
Form 8612 tells the IRS how much excise tax a real estate investment trust owes on income it did not distribute. The REIT reports its taxable income, calculates the 4% tax on any shortfall, and pays any amount due.
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.
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What this form is for
- Use this form when a REIT is liable for the excise tax on undistributed income under section 4981.
- Do not use it when you need an automatic extension of time to file; use Form 7004.
- Check Form 1120-REIT instead when you need to obtain the REIT taxable income for line 6.
Form selector
Use this form or another form?
Need more time to file the excise tax return
Provides an automatic extension of filing deadline but does not extend payment deadline
✓ Confirm the REIT still has unpaid tax and will pay by the original due date
Calculating taxable income for line 6
Provides the REIT taxable income amount required on line 6
✓ Verify Part I, line 23 of Form 1120-REIT is accurate
Reporting undistributed capital gains designated under section 857(b)(3)(C)
Supplies the amount to include on line 6 from line 11 of Form 2438
✓ Ensure Form 2438, line 11 is completed and reflects correct gains
Deadline or filing window
The filing window opens after the REIT’s calendar year ends and the excise tax liability is determined. The return must be filed by March 15 of the following year. An automatic extension can be obtained with Form 7004, but the extension does not postpone the payment deadline.
Checklist
What you need before filling it out
Line 12 – Balance due
Amount of tax owed after credits · Calculated on Form 8612 worksheet
Line 13a – Overpayment
Amount of overpayment · Form 8612 calculations
Lines 13b‑13d – Direct deposit information
Bank routing, account number, account type · REIT’s banking records
Signature block
Authorized officer signature and date · Form 8612 signature section
Line 6 – Total amount
Amounts from Form 1120-REIT line 23 and Form 2438 line 11 · Forms 1120-REIT and 2438
Before you submit
- 1Verify the REIT is liable for excise tax under section 4981.
- 2Confirm the taxable year is a calendar year.
- 3Calculate the required distribution excess and multiply by 4% to determine tax.
- 4Enter the tax due on line 12.
- 5If there is an overpayment, fill line 13a and provide direct deposit info on lines 13b‑13d.
- 6Round all amounts to whole dollars according to rounding rules.
- 7Ensure an authorized officer signs and dates the return.
- 8Validate the IRS filing address in Cincinnati, OH 45999.
- 9If payment is due, schedule electronic payment via EFTPS.
- 10Keep a copy of the completed Form 8612 and payment confirmation for records.
How to file this form
- 1Determine the REIT’s undistributed income and calculate the 4% excise tax.
- 2Complete Form 8612, entering tax due on line 12 and any overpayment on line 13a.
- 3Provide direct deposit details on lines 13b‑13d if an overpayment exists.
- 4Have an authorized officer sign and date the form.
- 5Transmit the signed Form 8612 to the IRS Center in Cincinnati, OH 45999.
- 6Retain a copy of the filed return and payment confirmation for records.
Known limitations
- 1Only REITs that owe the excise tax under section 4981 are required to file Form 8612 — Instructions p.1
- 2Lines 13b‑13d for direct deposit are applicable only when there is an overpayment on line 13a — Instructions p.1
- 3Entities that are not classified as real estate investment trusts do not use Form 8612 — inferred from the form’s purpose
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 instructions are for Form 8612 (Rev. December 2025); they direct users to the latest information page at IRS.gov/Form8612 for updates.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2025.
- Latest information page — confirm the form points to IRS.gov/Form8612 for updates.
- Filing deadline — confirm the due date is March 15 following the calendar year.
- Mailing address — confirm the filing address is Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999.
- Signature — confirm the form is signed and dated by an authorized officer (president, vice president, treasurer, assistant treasurer, chief accounting officer, or other authorized officer) or by a receiver/trustee/assignee.
Quick Facts
Downloads
After you file
- 1Retain a signed copy of Form 8612 and all supporting schedules
- 2Keep books, records, and related filings for as long as they may become material to tax administration — Instructions p.2
- 3Confirm that any balance due on line 12 was paid through EFTPS or another IRS‑approved electronic method — Instructions p.2
- 4If an error is found, submit a corrected Form 8612 with “Amended” written at the top of the form — Instructions p.1
- 5Store electronic payment confirmations for future reference
Sources
- SRCInstructions p.1 — filing deadline is March 15 following the calendar year
- SRCInstructions p.1 — filing address is Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999
- SRCInstructions p.1 — penalty may be waived for reasonable cause; explanation sent after notice, not attached initially
- SRCInstructions p.1 — to amend, file corrected Form 8612 and write “Amended” at the top
- SRCInstructions p.2 — line 12 tax due must be paid electronically via EFTPS
- SRCInstructions p.1 — overpayment on line 13a uses direct‑deposit fields 13b‑13d
- SRCInstructions p.1 — purpose: figure and pay 4 % excise tax on undistributed income under section 4981
- SRCInstructions p.1 — who must file: any REIT liable for the excise tax under section 4981
Common confusion points
Do I have to file if my REIT distributed the required amount?
I assume liability without checking the excess calculation.
→ Verify that the required distribution does not exceed the amount actually distributed before filing.
What is the exact filing deadline?
The deadline can be confused with the tax year itself.
→ Ensure the return is mailed by March 15 following the calendar year of the tax liability — Instructions p.1
Where should I send the completed return?
I might use the general IRS address instead of the specific one.
→ Use the Cincinnati, OH 45999 Treasury Center address listed in the instructions — Instructions p.1
Do I need to attach a reasonable‑cause explanation when filing late?
The penalty section mentions explanations only after a notice.
→ Do not attach an explanation with the original filing; wait for an IRS notice before sending one — Instructions p.1
How do I report an overpayment?
Overpayment fields may be left blank or filled incorrectly.
→ Enter the overpayment amount on line 13a and provide direct‑deposit details on lines 13b‑13d — Instructions p.1
Is electronic payment optional for the tax due?
The instructions emphasize electronic processing, leading to uncertainty.
→ Use EFTPS or another IRS‑approved electronic payment method for any balance due on line 12 — Instructions p.2
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- File an amended Form 8612 marked “Amended” to correct a previously filed return — Instructions p.1
Questions about IRS Form 8612
What is IRS Form 8612 used for?
Form 8612 tells the IRS how much excise tax a real estate investment trust owes on income it did not distribute. The REIT reports its taxable income, calculates the 4% tax on any shortfall, and pays any amount due.
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 IRS Form 8612.
What information does IRS Form 8612 require?
The form reports the REIT’s taxable income, calculates the excise tax, and includes payment information on line 12 and any overpayment on line 13a, with direct‑deposit details on lines 13b‑13d.
When is IRS Form 8612 due?
File Form 8612 by March 15 following the calendar year to which the excise tax liability applies.
Where do I file IRS Form 8612?
Send the completed return to the Department of the Treasury, Internal Revenue Service Center, Cincinnati, OH 45999.
How do I complete IRS Form 8612?
First, enter the calendar year at the top of Form 8612. Then calculate the 4% excise tax on any excess of required distribution and enter the tax due on line 12. If there is an overpayment, report it on line 13a and provide direct‑deposit information on lines 13b‑13d. Finally, an authorized officer such as the president or treasurer signs and dates the return.
What happens if IRS Form 8612 is filed incorrectly?
If the return is late, the REIT faces a 5% per‑month penalty on unpaid tax, up to 25%, and interest accrues on late payments.
Do I have to file if my REIT distributed the required amount?
I assume liability without checking the excess calculation. Verify that the required distribution does not exceed the amount actually distributed before filing.
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