Form 1120-RIC — U.S. Income Tax Return For Regulated

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1120ric.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form 1120-RIC (2025) Page 2 Part I—Tax and Payments (see instructions) (continued)

1 Net capital gain from Schedule D (Form 1120), line 17 (attach Schedule D (Form 1120)) . . . . . . . 1 2 Capital gain dividends from Schedule A, line 8b . . . . . . . . . . . . . . . . . . . 2 3 Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 Capital gains tax. Multiply line 3 by 21% (0.21). Enter tax here and on Schedule J, line 1b . . . . . 4 Schedule A Deduction for Dividends Paid (Do not include exempt-interest dividends or capital gain dividends reported on Form 2438, line 9b. See instructions.)

If “Yes,” complete lines 2 through 5.

Form 1120-RIC (2025)

Form 1120-RIC (2025) Page 3

Form 1120-RIC (2025)

Form 1120-RIC (2025) Page 4

Note: The fund is not required to complete Schedules M-1 and M-2 if the total assets on Schedule L, line 13, column (d), are less than $25,000.

Form 1120-RIC (2025)