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Form 8613: Return of Excise Tax on Undistributed Income of Regulated Investment Companies
IRS Form 8613 is used to figure and pay the excise tax on undistributed income of Regulated Investment Companies (RICs). The tax rate is 4% of the excess, if any, over the required distribution.
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IRS Form 8613 - Return of Excise Tax on Undistributed Income of Regulated Investment Companies
IRS Form 8613 is used to figure and pay the excise tax on undistributed income of Regulated Investment Companies (RICs). The tax rate is 4% of the excess, if any, over the required distribution.
Risk Radar
Scan points- 1File by March 15th following the tax year; failure results in penalties up to 25% of unpaid tax!
- 2Filing without showing the correct calendar year at the top of Form 8613.
- 3Not filing a separate Form 8613 for each fund when the RIC has multiple funds.
- 4Failing to make the election under section 4982(e)(4) even if no tax is due.
- 5Using a fiscal year basis without calculating income on a calendar year basis first.
Plain English
This form helps a Regulated Investment Company (RIC) calculate and pay an extra excise tax that applies when it doesn't distribute enough income to its shareholders. It also allows the RIC to make a specific election under section 4982(e)(4).
Submission Date
- Filing date: 2026-01-29 17:10:42
- 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 regulated investment company (RIC) is liable for excise tax on undistributed income under section 4982, or when an RIC makes an election under section 4982(e)(4).
- Do not use Form 8613 if the fund qualifies for an exemption because all shareholders were certain trusts or segregated asset accounts of a life insurance company (unless shares attributable to an investment of no more than $250,000 prevent qualification).
- Check Form 7004 instead when requesting an extension of time to file.
Form selector
Use this form or another form?
RIC has multiple funds
Each fund must file its own return, even if the overall RIC is liable or making an election.
✓ Check line 1 on Form 8613.
File a separate Form 8613 for each fund
Tax year ends in November or December and the fund elects to substitute its tax year for the 1-year period ending October 31
This election allows substitution of the fund's tax year.
✓ Check the box on Form 8613.
Check the box provided under 'Election under section 4982(e)(4)'
No tax is due, but an election under section 4982(e)(4) is being made
The form must be filed even if no tax liability exists to document the election.
✓ Confirm this requirement in the general instructions for Form 8613.
Deadline or filing window
The filing deadline is March 15 following the calendar year when the tax liability applies. If a fund needs more time, it must file Form 7004 to request an extension. Interest is charged on taxes paid late even if this extension is granted.
Checklist
What you need before filling it out
Tax Rate
4% of the excess, if any, of the required distribution over the distributed amount · General Instructions (p.1)
Filing Deadline
March 15 following the calendar year in which the tax liability applies · When and Where To File (p.1)
Payment Method Requirement
All payments must be processed electronically · Tax and Payments (p.3)
EFTPS Deposit Cutoff (Standard)
$1 million or less if submitted before 3:00 p.m. Eastern time on a business day · Depositing on time (p.3)
EFTPS Deposit Cutoff (> $1M)
Must be submitted by 8:00 p.m. Eastern time the day before the date the deposit is due · Depositing on time (p.3)
Form Purpose
To figure and pay the excise tax on undistributed income under section 4982 and to make the section 4982(e)(4) election · General Instructions (p.1)
Before you submit
- 1Verify that this is the December 2025 revision of IRS Form 8613.
- 2Confirm the fund's information (Name, EIN) on line 1 matches the tax return.
- 3Check the box for 'Election under section 4982(e)(4)' if applicable to the fund’s tax year.
- 4Calculate and verify the amount due on Line 12.
- 5Ensure payment is being made electronically (EFTPS preferred) as required by instructions.
- 6If paying via EFTPS, confirm the deposit meets the correct time cutoff based on the payment size.
- 7Verify that the filing address corresponds to the IRS Center where the fund's income tax return is filed.
How to file this form
- 1Complete all required information on Form 8613, including Name of fund and Employer identification number.
- 2Calculate the excise tax amount due on Line 12 based on undistributed income rules.
- 3Make a payment to the federal government using an electronic method, such as EFTPS, ensuring it meets the correct cutoff time.
- 4File Form 8613 with the Internal Revenue Service Center where the fund’s income tax return is filed by March 15 following the calendar year in which the tax liability applies.
Known limitations
- 1The excise tax does not apply to funds where all shareholders during the year were certain trusts or segregated asset accounts of a life insurance company.
- 2An investment of no more than $250,000 made in connection with the organization of the RIC will not prevent the fund from qualifying for an exemption (see section 4982(f)).
- 3If a RIC has more than one fund, each individual fund must file a separate Form 8613.
- 4A RIC that makes an election under section 4982(e)(4) must file Form 8613 even if no tax is due.
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 8613 is Revision December 2025, and instructions direct users to IRS.gov/Form8613 for the latest information regarding developments affecting the form.
What changed or needs a fresh check
- Edition date — confirm the revision date reads December 2025.
- Fee — Not stated in the official source (verify on the agency site).
- Mailing address — Send to the IRS Center where the fund’s income tax return is filed; do not send to the Tax Forms and Publications Division at 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
- Signature — Not explicitly detailed on the provided excerpts, but filing requires signing (implied by 'File Form 8613').
- Payment method — Confirm payment is being processed electronically via EFTPS or another authorized method.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8613.
- 2If there is an overpayment on line 13a, provide the RIC’s direct deposit information on lines 13b, 13c, and 13d for refunds.
- 3If paying a balance due (from line 12), use IRS.gov/Payments for payment instructions.
- 4A fund that fails to file by the deadline may incur a penalty of 5% of unpaid tax per month or part of a month late, up to a maximum of 25%.
Sources
- SRCInstructions p.1 — The purpose of Form 8613 is to figure and pay the excise tax on undistributed income under section 4982, which is 4% of the excess, if any, over the required distribution.
- SRCInstructions p.1 — Any regulated investment company (RIC) liable for the tax or making a section 4982(e)(4) election must file Form 8613.
- SRCInstructions p.1 — The filing deadline is March 15 following the calendar year in which the tax liability applies, and it must be filed with the IRS Center where the fund’s income tax return is filed.
- SRCInstructions p.1 — A penalty of 5% of unpaid tax per month or part of a month may apply if filing late, up to a maximum of 25%.
- SRCInstructions p.2 — Line 6 totals taxable income from Form 1120-RIC, Part I, line 26 and the amount subject to tax on Form 1120-RIC, Part II, line 3.
- SRCInstructions p.3 — For direct deposit (Line 13d), the account number can be up to 17 characters long, including hyphens but omitting spaces and special symbols.
Common confusion points
When should I include dividends declared in October, November, or December?
Include them only if they are actually paid by the fund during January of the following calendar year (see section 852(b) (7)).
What is the difference between the routing number on a deposit slip and the RIC's check routing number?
The deposit slip routing number may differ from the checks, or the deposit might be to a savings account that doesn't allow checks, or the checks may state they are payable through a different financial institution (Line 13c).
How many characters can the account number on Line 13d have?
The account number can be up to 17 characters long.
What must I do if my RIC has more than one fund?
Each separate fund must file its own Form 8613.
When is the deadline to file Form 8613?
File by March 15 following the calendar year in which the tax liability applies, with the IRS Center where the fund’s income tax return is filed.
Should I use electronic payment options?
If the RIC has access to U.S. banking services, it should use direct deposit for refunds and pay electronically when possible.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- IRS.gov/Form8613 (This website provides the latest information about developments affecting Form 8613).
Questions about IRS Form 8613
What is IRS Form 8613 used for?
This form helps a Regulated Investment Company (RIC) calculate and pay an extra excise tax that applies when it doesn't distribute enough income to its shareholders. It also allows the RIC to make a specific election under section 4982(e)(4).
Who must file IRS Form 8613?
Any regulated investment company (RIC) that is liable for the tax on undistributed income or that makes an election under section 4982(e)(4) must file Form 8613. If a RIC has more than one fund, each fund files a separate Form 8613.
What information does IRS Form 8613 require?
The form collects details about the tax liability and elections made by the RIC. Specific amounts are shown on Line 6, which totals taxable income from Form 1120-RIC, Part I, line 26 and Part II, line 3, plus undistributed capital gains from Form 2438, line 11.
When is IRS Form 8613 due?
Form 8613 must be filed by March 15 following the calendar year in which the tax liability applies. An extension of time to file can be requested by filing Form 7004.
Where do I file IRS Form 8613?
The form is filed with the Internal Revenue Service Center where the fund’s income tax return is filed. Electronic payments are encouraged if the RIC has access to U.S. banking services or electronic payment systems.
How do I complete IRS Form 8613?
The filer must show the calendar year at the top of Form 8613 before completing it. The fund calculates income based on a calendar year basis, even if its books are fiscal. After filling out all sections, the form must be signed before sending to the IRS.
What happens if IRS Form 8613 is filed incorrectly?
If a fund fails to pay the tax when due, it may be penalized ½ of 1% of the unpaid tax for each month or part of a month, up to a maximum of 25% of the unpaid tax. Interest is also charged on late payments and penalties.
When should I include dividends declared in October, November, or December?
Include them only if they are actually paid by the fund during January of the following calendar year (see section 852(b) (7)).
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