Company: CIF
Filing Date: 2025-07-28
Form Type: N-CSRS
Source: 0001683863-25-006222
Chunk: 15

Company: MFS INTERMEDIATE HIGH INCOME FUND
Filing Date: 2025-07-28
Form: N-CSRS
Chunk 15
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 analyzed the fund’s tax positions taken on federal and state tax returns for all open tax years and does not believe that there are any uncertain tax positions that require recognition of a tax liability. Foreign taxes, if any, have been accrued by the fund in the accompanying financial statements in accordance with the applicable foreign tax law. Foreign income taxes may be withheld by certain countries in which the fund invests. Additionally, capital gains realized by the fund on securities issued in or by certain foreign countries may be subject to capital gains tax imposed by those countries.

Distributions to shareholders are
recorded on the ex-dividend date. The fund employs a managed distribution policy whereby the fund seeks to pay monthly distributions based on an annual rate of 9.50% of the fund’s average monthly net asset
value. As a result, distributions may exceed actual earnings which may result in a tax return of capital. Distributions in any year may include a substantial return of capital component. For the six months ended May
31, 2025, the amount of distributions estimated to be a tax return of capital was approximately $600,975 which is reported as distributions from other sources in the Statements of Changes in Net Assets. All or a
portion of this amount may be redesignated as ordinary income and/or capital gains at fiscal year end. Please refer to the Financial Highlights for distributions of tax returns of capital made during the prior five
years. Income and capital gain distributions are determined in

31

Notes to Financial Statements (unaudited) - continued

accordance with income tax regulations, which may differ from U.S. generally accepted accounting principles. Certain capital accounts in the financial statements are periodically adjusted for permanent differences in order to reflect their tax character. These adjustments have no impact on net assets or net asset value per share. Temporary differences which arise from recognizing certain items of income, expense, gain or loss in different periods for financial statement and tax purposes will reverse at some time in the future. Book/tax differences primarily relate to amortization of premium and accretion of discount of debt securities. The tax character of distributions made during the current period will be determined at fiscal year end. The tax character of distributions declared to shareholders for the last fiscal year is as follows:

|                                                          | Year ended 
   11/30/24 |
| Ordinary income (including any short-term capital gains) | $1,870,641 |
| Tax return of capital (b)                                |  1,327,359 |
| Total distributions                                      | $