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Federal housing law

Form 7208 — Excise Tax on Repurchase of Corporate Stock

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f7208.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

7208

(June 2024)

Department of the Treasury Internal Revenue Service

Exceptions & meaning →

Excise Tax on Repurchase of Corporate Stock

For calendar year 20, or other tax year beginning, 20, OMB No. 1545-2323 and ending, 20 .

Attach to Form 720. Go to www.irs.gov/Form7208 for instructions and the latest information.

Name Employer identification number (EIN)

Part I Total Stock Repurchases (see instructions)

1 (a) If repurchasing or
acquiring entity is
one other than the
entity listed above,
enter its name		 (b) If
repurchasing or
acquiring entity
is one other
than the entity
listed above,
enter its EIN		 (c) Type of
transaction		 (d) Stock
symbol		 (e) Class
of stock		 (f) Trading
exchange		 (g) Number
of shares		 (h) Total fair market
value (FMV) of
repurchased shares
$
$
$
$
$
$
$
$
$
$
$
2
Total from attachment, if necessary .
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**3 **
Add amounts in column (h) and enter here. If filer is an applicable specified affiliate, see
instructions .
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**3 **
Add amounts in column (h) and enter here. If filer is an applicable specified affiliate, see
instructions .
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**3 **
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**3 **
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instructions .
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**3 **
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**3 **
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Total from attachment, if necessary .
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instructions .
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.		 3 $

4 Were any of the repurchases shown on line 1 or line 2 with respect to stock of an applicable foreign corporation or a covered surrogate foreign corporation? . . . . . . . . . . . . . . . . Yes No

All filers reporting more than $1 million on line 3 must go to Part II. If you’re an applicable specified affiliate reporting $1 million or less on line 3, see instructions. If you’re NOT an applicable specified affiliate and reporting $1 million or less on line 3, stop here, and attach this form to Form 720.

Part II Exceptions

5a Stock repurchases as part of a reorganization in which no gain or loss is recognized . . . . .
b Stock repurchases treated as dividends . . . . . . . . . . . . . . . . . . . .
c Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . .
d Stock repurchases by a dealer in securities in the ordinary course of business . . . . . . .
e Total exceptions. Add lines 5a through 5d . . . . . . . . . . . . . . . . . . .		 5a $
5a
Stock repurchases as part of a reorganization in which no gain or loss is recognized .
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b
Stock repurchases treated as dividends .
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c
Reserved for future use .
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Stock repurchases by a dealer in securities in the ordinary course of business
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e
Total exceptions. Add lines 5a through 5d .
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.		 5b $
5a
Stock repurchases as part of a reorganization in which no gain or loss is recognized .
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Stock repurchases treated as dividends .
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c
Reserved for future use .
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d
Stock repurchases by a dealer in securities in the ordinary course of business
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e
Total exceptions. Add lines 5a through 5d .
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.		 5c
5a
Stock repurchases as part of a reorganization in which no gain or loss is recognized .
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Stock repurchases treated as dividends .
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c
Reserved for future use .
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d
Stock repurchases by a dealer in securities in the ordinary course of business
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e
Total exceptions. Add lines 5a through 5d .
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.		 5d $
5a
Stock repurchases as part of a reorganization in which no gain or loss is recognized .
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Stock repurchases treated as dividends .
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c
Reserved for future use .
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d
Stock repurchases by a dealer in securities in the ordinary course of business
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e
Total exceptions. Add lines 5a through 5d .
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.		 5e $

For Paperwork Reduction Act Notice, see the instructions. Cat. No. 56401D Form 7208 (6-2024)

Form 7208 (6-2024) Page 2

Part III Contributions to Employer-Sponsored Retirement Plans (see instructions)

6 Repurchases Contributions
6
Repurchases		 6
Repurchases		 6
Repurchases		 6
Repurchases		 Repurchased Class Repurchased Class Different Class Different Class Different Class (i) Aggregate value of
contributions
(a) Class
of stock
repurchased		 (b) Number
of shares
repurchased		 (c) Aggregate
FMV		 (d) Average
price per share
(divide (c) by (b))		 (e) Number
of shares		 (f) Aggregate
FMV of shares
contributed
(multiply (d) by (e))		 (g) Number
of shares
contributed		 (h) Aggregate
FMV of shares
contributed		 (h) Aggregate
FMV of shares
contributed		 (h) Aggregate
FMV of shares
contributed
$
$
$
$
$
$
$
$
$
$
$
$
$
7
Total from attachment, if necessary .
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Total from attachment, if necessary .
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.		 8 $

Part IV Stock Issued or Provided

9a Stock issued or provided to employees . . . . . . . . . . . . . . . . . . . . 9a $

b Stock issued or provided to employees of a specified affiliate . . . . . . . . . . . . 9b $

c Stock issued but not entered on line 9a or line 9b . . . . . . . . . . . . . . . . . 9c $

d Total issuances. Add lines 9a through 9c . . . . . . . . . . . . . . . . . . . 9d $

Part V Tax and Payments

10 Stock repurchases subject to tax. Subtract lines 5e, 8, and 9d from line 3. If zero or less, enter -0- and see instructions. If more than zero, continue to line 11 . . . . . . . . . . . . 10 $

11 Excise tax on stock repurchases. Multiply line 10 by 1% (0.01). Enter here and on Form 720 on the line for IRS No. 150 . . . . . . . . . . . . . . . . . . . . . . . . . 11 $

Form 7208 (6-2024)

Exceptions & meaning →

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