7208 Excise Tax on Repurchase of Corporate Stock

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Form

7208

(April 2024)

Department of the Treasury
Internal Revenue Service
Name

Excise Tax on Repurchase of Corporate Stock
For calendar year 20

, or other tax year beginning
and ending

, 20
, 20

,

OMB No. 1545-XXXX

.

Attach to Form 720.
Go to www.irs.gov/Form7208 for instructions and the latest information.
Employer identification number (EIN)

Part I

TREASURY/IRS
AND OMB USE
ONLY DRAFT
April 9, 2024
DO NOT FILE
Total Stock Repurchases (see instructions)

1 (a) If repurchasing or
acquiring entity is
one other than the
entity listed above,
enter its name

(b) If
repurchasing or
acquiring entity
is one other
than the entity
listed above,
enter its EIN

(c) Type of
transaction

(d) Stock
symbol

(e) Class
of stock

(f) Trading
exchange

(g) Number
of shares

(h) Total fair market
value (FMV) of
repurchased shares

$
$
$
$
$
$
$
$
$
$
$

2

Total from attachment, if necessary

3

Add amounts in column (h) and enter here. If filer is an applicable specified affiliate, see
instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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2

$

3 $
Were any of the repurchases shown on line 1 or line 2 with respect to stock of an applicable foreign
corporation or a covered surrogate foreign corporation? . . . . . . . . . . . . . . . .

4

Yes

No

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

Part II
5a

Exceptions
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5a $

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5b $

Stock repurchases by a regulated investment company (RIC) or a real estate investment trust
(REIT) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5c $

Stock repurchases as part of a reorganization in which no gain or loss is recognized .

b Stock repurchases treated as dividends .
c

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d Stock repurchases by a dealer in securities in the ordinary course of business
e

Total exceptions. Add lines 5a through 5d .

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For Paperwork Reduction Act Notice, see the instructions.

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5d $

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5e $

Cat. No. 56401D

Form 7208 (4-2024)

Page 2

Form 7208 (4-2024)

Part III
6

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

Repurchases

Repurchased Class

Different Class

TREASURY/IRS
AND OMB USE
ONLY DRAFT
April 9, 2024
DO NOT FILE

(a) Class (b) Number
of stock
of shares
repurchased repurchased

(c) Aggregate
FMV

(d) Average
price per share
(divide (c) by (b))

(e) Number
of shares

(f) Aggregate
(g) Number
FMV of shares
of shares
contributed
contributed
(multiply (d) by (e))

(h) Aggregate
FMV of shares
contributed

(i) Aggregate value of
contributions

$

$

$

$

$

$

$

$

$

$

$

$

$
7

Total from attachment, if necessary

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$

8

Add amounts in column (i) and enter here

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8

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9a $

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9b $

Part IV
9a

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Stock Issued or Provided

Stock issued or provided to employees .

b Stock issued or provided to employees of a specified affiliate
c

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9c $

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9d $

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

10 $

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

11 $

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

d Total issuances. Add lines 9a through 9c

Part V
10
11

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Tax and Payments

Form 7208 (4-2024)