INSTRUCTIONS: U.S. INCOME TAX RETURN FOR REGULATED INVESTMENT COMPANIES (Form 1120-RIC)

Regulated investment companies use a form 1120-RIC to file their federal income taxes. This document can be obtained from the website of the Internal Revenue Service.

U.S. Income Tax Return For Regulated Investment Companies 1120-RIC Step 1: Enter your fiscal year beginning and ending dates if not filing on a calendar year basis.

U.S. Income Tax Return For Regulated Investment Companies 1120-RIC Step 2: Enter the date of your regulated investment company status election in box A, the date the fund was established in box B, your employer identification number in box C, and your total assets in dollars in box D.

U.S. Income Tax Return For Regulated Investment Companies 1120-RIC Step 3: Where indicated, give your company's name and address.

U.S. Income Tax Return For Regulated Investment Companies 1120-RIC Step 4: If filing an amended or final return or one documenting a name or address change, indicate this by checking the box next to the appropriate statements on line E. Check the box on line F if the statement is applicable.

U.S. Income Tax Return For Regulated Investment Companies 1120-RIC Step 5: Complete lines 1 through 8 as directed to compute your total income.

U.S. Income Tax Return For Regulated Investment Companies 1120-RIC Step 6: Complete lines 9 through 25c as directed to document and compute your deductions. Completing line 25a will first require you to complete Schedule A on the second page.

U.S. Income Tax Return For Regulated Investment Companies 1120-RIC Step 7: Subtract line 25c from line 24 and enter the resulting difference on line 26 at the top of the second page.

U.S. Income Tax Return For Regulated Investment Companies 1120-RIC Step 8: Transfer line 8b in Schedule A to line 2 in part II. Complete this section as directed.

U.S. Income Tax Return For Regulated Investment Companies 1120-RIC Step 9: Complete Schedule B if you qualified to pay exempt-interest dividends.

U.S. Income Tax Return For Regulated Investment Companies 1120-RIC Step 10: Compute your tax in Schedule J as instructed. Transfer the value from line 7 there to line 27 in Part I, then complete that section as directed.

U.S. Income Tax Return For Regulated Investment Companies 1120-RIC Step 11: Sign and date the bottom of the first page.