Return of Excise Tax on Undistributed Income of 
Form 8613                                                                                       Regulated Investment Companies                                                      OMB No. 1545-1016
(Rev. November 2022)
Department of the Treasury                                                                              For calendar year 20 
Internal Revenue Service                                                         Go to www.irs.gov/Form8613 for instructions and the latest information.
                                                           Name of fund                                                                                                 Employer identification number
Please 
Type                                                       Number, street, and room or suite no. If a P.O. box, see instructions.
or 
Print                                                      City or town, state, and ZIP code

• Election under section 4982(e)(4)—Check this box if the tax year of the regulated investment company ends in November or 
December and the fund elects to substitute its tax year for the 1-year period ending on October 31. See instructions .                                                                   . .  . .  
                                                        1  a Investment  company  taxable  income  under  section  852(b)(2)  for 
                                                             the  calendar  year  determined  without  regard  to  the  dividends 
                                                             paid deduction and any gain or (loss) from the sale or exchange 
                                                             of a capital asset (see instructions) .  . . . . .                  .    . . . .   1a 
                                                        b    Multiply line 1a by 98% (0.98)  .      . . . . . .                  .    . . . . . .  .      . .  . . . .  1b 
                                                        2 a  Capital  gain  net  income  under  section  4982(e)(2)  for  the  1-year 
                                                             period  ending  on  October  31  of  the  calendar  year  (see 
                                                             instructions)  .  . .          . . . . . . . . . .                  .    . . . .   2a 
                                                        b    Multiply line 2a by 98.2% (0.982)  .     . . . . .                  .    . . . . . .  .      . .  . . . .  2b 
                                                        3 a  Grossed  up  required  distribution  for  the  previous  calendar  year. 
                                                             Add  lines  1a  and  2a  (using  amounts  for  the  previous  calendar 
                                                             year) increased by the prior year’s shortfall (if any), as defined in 
                                  Required Distribution      section 4982(b)(2)  .          . . . . . . . . . .                  .    . . . .   3a 
                                                        b    Distributed amount for the previous calendar year under section 
                                                             4982(c)  . .    . . .          . . . . . . . . . .                  .    . . . .   3b 
                                                        c    Subtract line 3b from line 3a. If zero or less, enter -0-                . . . . . .  .      . .  . . . .  3c 

                                                        4    Required distribution. Add lines 1b, 2b, and 3c  .                  .    . . . . . .  .      . .  . . . .      4 
                                                        5    Deduction for dividends paid under section 561 during the calendar year, excluding  exempt-
                                                             interest dividends (see instructions). Include deficiency dividends as defined in section 860(f), 
                                                             but only if paid during the calendar year  . . . .                  .    . . . . . .  .      . .  . . . .      5 
                                                        6    Amount  on  which  tax  is  imposed  under  sections  852(b)(1)  or  852(b)(3)(A)  for  any  tax  year 
                                                             ending in or with the calendar year (see instructions)  .                . . . . . .  .      . .  . . . .      6 
                                                        7 a  Distributed amount for the previous calendar year under section 
                                                             4982(c). Enter amount from line 3b .     . . . . .                  .    . . . .   7a 
                                                        b    Grossed  up  required  distribution  for  the  previous  calendar  year. 
                                                             Enter amount from line 3a          . . . . . . . .                  .    . . . .   7b 
                                  Distributed Amount 
                                                        c    Subtract line 7b from line 7a. If zero or less, enter -0-                . . . . . .  .      . .  . . . .  7c 

                                                        8    Distributed amount. Add lines 5, 6, and 7c .   . .                  .    . . . . . .  .      . .  . . . .      8 

                                                        9    Undistributed income. Subtract line 8 from line 4. If zero or less, enter -0-  .               .  . . . .      9 
                                                        10   Excise tax on undistributed income. Multiply line 9 by 4% (0.04)  .              . .  .      . .  . . . .  10 
                                                        11   Tax paid with extension of time to file (Form 7004)                 .    . . . . . .  .      . .  . . . .  11 
                                                        12   Tax due. Subtract line 11 from line 10. See instructions .                 . . . . .  .      . .  . . . .  12 

                 Tax and Payments                       13   Overpayment. Subtract line 10 from line 11     . .                  .    . . . . . .  .      . .  . . . .  13 
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is 
true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Signature of officer                                                                                                             Date         Title
                                                             Print/Type preparer’s name               Preparer’s signature                                Date                      PTIN
Paid                                                                                                                                                               Check         if 
                                                                                                                                                                   self-employed
Preparer 
Use Only                                                     Firm’s name                                                                                           Firm’s EIN  
                                                             Firm’s address                                                                                        Phone no.
For Paperwork Reduction Act Notice, see instructions.                                                                                     Cat. No. 63985M                           Form 8613 (Rev. 11-2022) 

Form 8613 (Rev. 11-2022)                                                                                                       Page 2 

General Instructions                        Who Must Sign                                Specific Instructions 
Section references are to the Internal      Form 8613 must be signed and dated by        Period covered. Show the calendar year 
Revenue Code.                               the president, vice president, treasurer,    for which the return is filed at the top of 
                                            assistant treasurer, chief accounting        the form. Figure income on a calendar 
Future Developments                         officer, or by any other officer (such as    year basis even if the fund files its 
                                            tax officer) authorized to sign. Receivers,  income tax return and keeps its books 
For the latest information about            trustees, or assignees must also sign        and records on a fiscal year basis. 
developments related to Form 8613 and       and date any return filed on behalf of a 
its instructions, such as legislation       fund.                                        Address. Include the suite, room, or 
enacted after they were published, go to                                                 other unit number after the street 
www.irs.gov/Form8613.                       Note: If this return is being filed for a    address. If the Post Office does not 
                                            series fund (see section 851(g)(2)), the     deliver mail to the street address and the 
Purpose of Form                             return may be signed by any officer          fund has a P.O. box, show the box  
                                            authorized to sign for the RIC in which      number instead. 
Use Form 8613 to figure and pay the         the fund is a series. 
excise tax on undistributed income                                                       Election under section 4982(e)(4). This 
under section 4982. The tax is 4% of the    Rounding Off to Whole                        election is available to funds whose tax 
excess, if any, of the required                                                          years end in November or December. If 
distribution over the distributed amount.   Dollars                                      the fund qualifies, it may substitute its 
Also use Form 8613 to make the              The fund may show amounts on the             tax year for the 1-year period ending on 
section 4982(e)(4) election.                return as whole dollars. To do so, drop      October 31. 
                                            any amount less than 50 cents and            If the RIC makes the election, Form 
Who Must File                               increase any amount from 50 cents            8613 must be filed even if no tax is due. 
                                            through 99 cents to the next higher          The election is made no later than the 
Any regulated investment company (RIC)      dollar.                                      time for filing Form 8613 (including 
that is liable for the tax on undistributed 
                                                                                         extensions) for the year in which the 
income or that makes an election under      Interest and Penalties                       election will apply. Once made, the 
section 4982(e)(4) must file Form 8613. A 
RIC that makes this election must file the  Interest. Interest is charged on taxes       election is revocable only with IRS 
form even if no tax is due.                 paid late even if an extension of time to    consent. 
                                            file is granted. Interest is also charged on 
If a RIC has more than one fund, each       penalties imposed for failure to file,       Required Distribution 
fund files a separate Form 8613. The        negligence, fraud, and substantial           Line 1a. Include on this line the following 
term “fund” refers to a series fund as      understatements of tax from the due          types of income. 
defined in section 851(g) and to any RIC    date (including extensions) to the date of 
that does not have more than one            payment. The interest charge is figured      1. Adjustments that result in the 
portfolio of assets.                        at a rate determined under section 6621.     distribution of deficiency dividends 
                                                                                         under section 860(f) for the year in which 
Exemption. The tax does not apply to        Late payment of tax. A fund that             the dividends are paid. 
funds in which all the shareholders         doesn’t pay the tax when due may be 
during the year were certain trusts or      penalized ½ of 1% of the unpaid tax for      2. If a RIC is a partner in a partnership, 
segregated asset accounts of a life         each month or part of a month the tax is     recognize the fund’s share of partnership 
insurance company. Shares attributable      not paid, up to a maximum of 25% of the      ordinary income (loss) and deductions at 
to an investment of no more than            unpaid tax. This penalty won’t be            the same time they are taken into 
$250,000 made in connection with the        imposed if the fund can show that the        account by the partnership, regardless of 
organization of the RIC will not prevent    failure to pay on time was due to            the fund’s tax year or the tax year of the 
the RIC from qualifying for this            reasonable cause.                            partnership in which the fund is a 
exemption. See section 4982(f).                                                          partner. See Rev. Rul. 94-40, 1994-1 
                                            Late filing of return. A fund that doesn’t   C.B. 274. 
When and Where To File                      file its tax return by the due date, 
                                            including extensions, may have to pay a      Also see Rev. Proc. 94-71, 1994-2 
File Form 8613, with the Internal           penalty of 5% of the unpaid tax for each     C.B. 810, for the circumstances under 
Revenue Service Center where the            month or part of a month the return is       which the IRS will not challenge the 
fund’s income tax return is filed, by       late, up to a maximum of 25% of the          method used by a fund to account for 
March 15 following the calendar year in     unpaid tax. The penalty won’t be             partnership items when its required  
which the tax liability applies.            imposed if the fund can show that the        distribution is determined under section 
Extension of time to file. File Form        failure to file on time was due to           4982. 
7004, Application for Automatic             reasonable cause. If the fund receives a     3. Any foreign currency gain or loss 
Extension of Time To File Certain           notice about penalties after it files its    attributable to a section 988 transaction 
Business Income Tax, Information, and       return, send the IRS an explanation and      that would be properly taken into 
Other Returns, to request an extension      we will determine if the fund meets the      account for the part of the calendar year 
of time to file. Filing Form 7004 does not  reasonable cause criteria. Do not attach     after October 31 is taken into account in 
extend the time for payment of tax.         an explanation when the return is filed.     the following year. If the RIC makes an 
Amended Return                              Other penalties. Other penalties can be      election under section 4982(e)(4), the last 
                                            imposed for negligence, substantial          day of the fund’s tax year is substituted 
To amend a previously filed Form 8613,      understatement of tax, and fraud. See        for October 31. 
file a corrected Form 8613 and write        sections 6662, 6662A, and 6663. 
“Amended” at the top of the form. 

Form 8613 (Rev. 11-2022)                                                                                                    Page 3 
4. Ordinary gain or loss from a              Distributed Amount                           Paperwork Reduction Act Notice. We 
disposition of stock in a passive foreign                                                 ask for the information on this form to 
investment company is determined as if       Line 5. Enter dividends paid during the      carry out the Internal Revenue laws of 
the fund’s calendar year tax year ended      calendar year. Include dividends             the United States. You are required to 
on October 31. Gain or loss for the part     declared in October, November, or            give us the information. We need it to 
of the calendar year after October 31 is     December of that calendar year that are      ensure that you are complying with these 
taken into account in the following year.    payable to shareholders of record on a       laws and to allow us to figure and collect 
If the section 4982(e)(4) election is made,  specified date in one of these months,       the right amount of tax.  
the last day of the fund’s tax year is       but only if actually paid by the fund 
substituted for October 31.                  during January of the following calendar     You are not required to provide the  
                                             year. See section 852(b)(7). Do not          information requested on a form that is 
Election to defer certain ordinary           include other dividends paid after the       subject to the Paperwork Reduction Act 
losses. For calendar years beginning         close of the calendar year.                  unless the form displays a valid OMB 
after December 31, 2010, a RIC may                                                        control number. Books or records 
elect under section 4982(e)(7) to            Line 6. Line 6 is the total of the following relating to a form or its instructions must  
determine its ordinary income for the        amounts figured for the tax year of the      be retained as long as their contents 
calendar year by deferring its net           fund ending in or with the calendar year     may become material in the 
ordinary loss (figured without regard to     for which this return is filed.              administration of any Internal Revenue 
specified gains and losses taken into        1. Taxable income from Form                  law. Generally, tax returns and return 
account under section 4982(e)(5))            1120-RIC, Part I, line 26, and the amount    information are confidential, as required  
attributable to the portion of the calendar  subject to tax on Form 1120-RIC, Part II,    by section 6103. 
year that begins after the tax year. If this line 3; and                                  The time needed to complete and file 
election is made, any amount of the net                                                   this form will vary depending on 
ordinary loss not taken for a calendar       2. Undistributed capital gains 
year will be treated as arising on the first designated under section 852(b)(3)(D)        individual circumstances. The estimated 
day of the following calendar year. For      from Form 2438, line 11.                     average time is:
                                                                                          Recordkeeping    .  .   .  . 6 hr., 42 min. 
more information, see section 4982(e)(7).    Tax and Payments 
To make the election, attach a                                                            Learning about the 
statement to the return for the year in      The RIC must use electronic funds            law or the form  .  .   .  . 2 hr., 28 min.
which the election will apply indicating     transfers to make all federal tax deposits 
the RIC is electing to defer its net         (such as deposits of employment tax,         Preparing and sending 
ordinary loss under section 4982(e)(7)       excise tax, and corporate income tax).       the form to the IRS     .  . 2 hr., 42 min.
and specifying the amount of the net         Generally, electronic funds transfers are    If you have comments concerning the  
ordinary loss that the RIC is electing to    made using the Electronic Federal Tax        accuracy of these time estimates or 
defer.                                       Payment System (EFTPS). However, if          suggestions for making this form 
                                             you don’t want to use EFTPS, you can         simpler, we would be happy to hear from 
Line 2a. Include on this line the following  arrange for your tax professional,           you. You can send us comments from 
items.                                       financial institution, payroll service, or   www.irs.gov/FormComments  . Or you 
1. Capital gain net income from              other trusted third party to make            can write to Internal  Revenue Service, 
deficiency dividends referred to in line 1a  deposits on your behalf. EFTPS is a free     Tax Forms and Publications Division, 
above.                                       service provided by the Department of        1111 Constitution Ave. NW, IR-6526, 
                                             the Treasury. Services provided by your      Washington, DC 20224. Do not send the 
2. The fund’s share of partnership           tax professional, financial institution,     form to this office. Instead, see When 
capital gain net income taken into           payroll service, or other third party may    and Where To File, earlier.
account at the same time as it is taken      have a fee. 
into account by the partnership,  
regardless of the fund’s tax year or the     For more information about EFTPS, or 
tax year of the partnership in which the     to enroll in EFTPS, visit the EFTPS 
fund is a partner.                           website at www.eftps.gov or call 
                                             800-555-4477. To contact EFTPS using 
If the RIC does not make the section         Telecommunications Relay Services 
4982(e)(4) election, capital gain net        (TRS) for people who are deaf, hard of 
income is figured on the basis of a          hearing, or have a speech disability, dial 
1-year period ending on October 31 of        711 and then provide the TRS assistant 
the calendar year.                           the 800-555-4477 number above or 
If the RIC makes the election under          800-733-4829. 
section 4982(e)(4), substitute the fund’s    Depositing on time. For any deposit 
tax year for the 1-year period ending on     made by EFTPS to be on time, the RIC 
October 31. A special rule applies,          must submit the deposit by 8 p.m. 
however, to the first year the fund makes    Eastern time on the day before the date 
the election if that year is not the first   the deposit is due. If the RIC uses a third 
year the fund is subject to the tax under    party to make the deposits on its behalf, 
section 4982. For that year, capital gain    they may have different cutoff times.
net income is figured for the period 
beginning on November 1 of the year 
immediately preceding the election year 
and ending on the last day of the first tax 
year for which the election was made.