2022年11月15日 · Information about Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts, including recent updates, related forms and instructions on how to file. Real estate investment trusts (REITs) use this form to figure and pay the excise tax on undistributed income under section 4981.

Purpose of Form Form 8612 is used by real estate investment trusts (REITs) to figure and pay the excise tax on undistributed income under section 4981. The excise tax is 4% of the excess, if any, of the required distribution over the distributed amount. Who Must File Any REIT that is liable for the excise tax on

Form 8612 is a tax return used by Real Estate Investment Trusts (REITs) to figure and pay the excise tax on undistributed income. This form calculates the 4% tax on the excess of required distributions over distributed amounts.

We last updated the Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts in January 2025, so this is the latest version of Form 8612, fully updated for tax year 2024. You can download or print current or past-year PDFs of Form 8612 directly from TaxFormFinder.

This document provides detailed instructions for filing the IRS Form 8612 to report and pay excise tax on undistributed income of real estate investment trusts (REITs). It includes filing requirements, due dates, and helpful tips for proper completion of the form.

Form 8612, return of excise tax on undistributed income of real estate investment trusts (Online) Imprint [Washington, D.C.] : Dept. of the Treasury, Internal Revenue Service

Purpose of Form Form 8612 is used by real estate investment trusts (REITs) to figure and pay the excise tax on undistributed income under section 4981. The excise tax is 4% of the excess, if any, of the required distribution over the distributed amount. Who Must File Any REIT that is liable for the excise tax on

Form 8612 is used by real estate investment trusts to compute and pay the excise tax on undistributed income imposed under section 4981. IRS uses the information to verify that the correct amount of tax has been reported.

2024年7月29日 · Information about Form 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies, including recent updates, related forms and instructions on how to file. Regulated investment companies use this form to make the section 4982(e)(4) election, and to figure and pay the excise tax on undistributed income under section 4982.