Jul 29, 2024 · Regulated investment companies use this form to: figure and pay the excise tax on undistributed income under section 4982, and make the section 4982(e)(4) election.

Purpose of Form Use Form 8613 to figure and pay the excise tax on undistributed income under section 4982. The tax is 4% of the excess, if any, of the required distribution over the …

For children under age 18 and certain older children described below in Who Must File , unearned income over $2,600 is taxed at the parent's rate if the parent's rate is higher than the child's. If …

We last updated the Return of Excise Tax on Undistributed Income of Regulated Investment Companies in January 2025, so this is the latest version of Form 8613, fully updated for tax …

Form Number: 8613. Abstract: Form 8613 is used by regulated investment companies to compute and pay the excise tax on undistributed income imposed under Internal Revenue Code section …

Form 8613 is used by regulated investment companies to compute and pay the excise tax on undistributed income imposed under section 4982. IRS uses the information to verify that the …

The Investment Company Institute1 appreciates the opportunity to offer comments on Internal Revenue Service (IRS) Form 8613 “Return of Excise Tax on Undistributed Income of …

Apr 27, 2022 · The IRS has requested comments on Form 8613, Return of Excise Tax on Undistributed Income of Regulated Investment Companies, which is used by regulated …

Mar 1, 2012 · Practical insight and analysis on the accounting, audit and tax issues impacting investment companies. UPDATE TO ORIGINAL POST: Contrary to prior rumors in the …