Company: CIF
Filing Date: 2025-01-27
Form Type: N-CSR
Source: 0001683863-25-000338
Chunk: 49

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-01-27
Form: N-CSR
Chunk 49
---
 if any.

Additional information about the
fund (e.g., performance, dividends and the fund’s price history)  is also available at mfs.com/closedendfunds by choosing the fund's name, if any.

### INFORMATION ABOUT FUND
CONTRACTS AND LEGAL CLAIMS

The fund has entered into
contractual arrangements with an investment adviser, administrator, transfer agent, and custodian who each provide services to the fund. Unless expressly stated otherwise, shareholders are not parties to, or intended
beneficiaries of these contractual arrangements, and these contractual arrangements are not intended to create any shareholder right to enforce them against the service providers or to seek any remedy under them
against the service providers, either directly or on behalf of the fund.

Under the Trust’s By-Laws, any
claims asserted against or on behalf of the MFS Funds, including claims against Trustees and Officers, must be brought in state and federal courts located within the Commonwealth of Massachusetts.

#### Federal Tax Information(unaudited)
The fund will notify shareholders of
amounts for use in preparing 2024 income tax forms in January 2025. The following information is provided pursuant to provisions of the Internal Revenue Code.

The fund intends to pass through the
maximum amount allowable as Section 163(j) Interest Dividends as defined in Treasury Regulation §1.163(j)-1(b).

66

rev. 3/16

| FACTS | WHAT DOES MFS DO WITH YOUR PERSONAL INFORMATION? |

| Why? | Financial companies choose how they share your personal information. Federal law gives consumers the right to limit some but not all sharing. Federal law also requires us to tell you 
 how we collect, share, and protect your personal information. Please read this notice carefully to understand what we do.                                                              |

| What?                                                                                                   | The types of personal information we collect and share depend on the product or service you have with us. This information can include: |
| • Social Security number and account balances                                                           |                                                                                                                                         |
| • Account transactions and transaction history                                                          |                                                                                                                                         |
| • Checking account information and wire transfer instructions                                           |                                                                                                                                         |
| When you are no longer our customer, we continue to share your information as described in this notice. |                                                                                                                                         |

| How? | All financial companies need to share customers' personal information to run their everyday business. In the section below, we list the reasons financial companies can share their 
 customers' personal information; the reasons M