Federal housing law
1225 Form 8612 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8612.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name of REIT | Name of REIT | Name of REIT | Name of REIT | Name of REIT | Name of REIT | Name of REIT | Name of REIT | Employer identification number | Employer identification number | Employer identification number | Employer identification number | Employer identification number |
| Number and street. If a P.O. box, see instructions. | Number and street. If a P.O. box, see instructions. | Number and street. If a P.O. box, see instructions. | Number and street. If a P.O. box, see instructions. | Number and street. If a P.O. box, see instructions. | Number and street. If a P.O. box, see instructions. | Number and street. If a P.O. box, see instructions. | Number and street. If a P.O. box, see instructions. | Room or suite no. | Room or suite no. | Room or suite no. | Room or suite no. | Room or suite no. |
| City or town | City or town | City or town | City or town | City or town | State | State | State | ZIP code | ZIP code | ZIP code | ZIP code | ZIP code |
| Required Distribution | 1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a |
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| **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1b |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Required Distribution | 1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a |
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| **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
2b |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Required Distribution | 1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a |
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| **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
3c |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Required Distribution | 1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a |
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| **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
1 aTaxable income under section 857(b)(2) for the calendar year. See instructions . . . . . . . . . . . . . . . . 1a **b **Multiply line 1a by 85% (0.85) . . . . . . . . . . . . . . . . . . . . . 2 aCapital gain net income under section 4981(e)(2) for the calendar year. See instructions . . . . . . . . . . . 2a **b **Multiply line 2a by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . 3 aGrossed up required distribution for the previous calendar year. See instructions . . . . . . . . . . . . . . . . 3a **b **Distributed amount for the previous calendar year under section 4981(c) . . . . . . . . . . . . . . . . . . . 3b |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| **c **Subtract line 3b from line 3a. If zero or less, enter -0- . . . . . . . . . . . . . **4 ** **Required distribution.**Add lines 1b, 2b, and 3c . . . . . . . . . . . . . . . |
**4 ** |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Distributed Amount | **5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** |
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| **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Distributed Amount | **5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** |
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| **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**6 ** |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Distributed Amount | **5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** |
||||||
| **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
7c |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Distributed Amount | **5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** |
||||||
| **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**5 ** Deduction for dividends paid under section 561 during the calendar year. See instructions . **6 ** Amount on which tax is imposed under sections 857(b)(1) or (b)(3)(A) for any tax year ending in or with the calendar year. See instructions . . . . . . . . . . . . . . . . 7 aDistributed amount for the previous calendar year under section 4981(c). Enter amount from line 3b above . . . . . . . 7a **b **Grossed up required distribution for the previous calendar year. Enter amount from line 3a above . . . . . . . . . . 7b **c **Subtract line 7b from line 7a. If zero or less, enter -0- . . . . . . . . . . . . . **8 ** **Distributed amount.**Add lines 5, 6, and 7c . . . . . . . . . . . . . . . . . |
**8 ** |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | **9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 |
||||
| Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | **9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 |
||||
| Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
10 |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | **9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 |
||||
| Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
11 |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | **9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 |
||||
| Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
12 |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | **9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 |
||||
| Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
13a |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Tax and Payments | **9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 |
||||
| Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
**9 ** **Undistributed income.**Subtract line 8 from line 4. If zero or less, enter -0- . . . . . . 10 Excise tax on undistributed income. Multiply line 9 by 4% (0.04) . . . . . . . . . . 11 Tax paid with extension of time to file (Form 7004) . . . . . . . . . . . . . . 12 **Tax due.**Subtract line 11 from line 10. See instructions . . . . . . . . . . . . . 13 a **Overpayment.**Subtract line 10 from line 11 . . . . . . . . . . . . . . . . . b Routing number c Type: Checking Savings d Account number |
| 8612 Form (Rev. December 2025) Department of the Treasury Internal Revenue Service |
Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts For calendar year 20 Go to www.irs.gov/ |
OMB No. 1545-1013 | ||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sign Here |
Sign Here |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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 |
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Check if self-employed |
Check if self-employed |
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Paid Preparer Use Only |
Firm’s address | Firm’s address | Firm’s address | Firm’s address | Firm’s address | Phone no. |
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