# EDGAR Filing Document

**Accession Number:** 0001688897
**File Stem:** 0001410368-26-000923
**Filing Date:** 2026-1
**Character Count:** 54130
**Document Hash:** f6a5070e650471544083f1eeb9fff358
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001410368-26-000923.hdr.sgml**: 20260114

**ACCESSION NUMBER**: 0001410368-26-000923

**CONFORMED SUBMISSION TYPE**: N-CEN

**PUBLIC DOCUMENT COUNT**: 5

**CONFORMED PERIOD OF REPORT**: 20251031

**FILED AS OF DATE**: 20260114

**DATE AS OF CHANGE**: 20260114

**EFFECTIVENESS DATE**: 20260114

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** FS Credit Income Fund
- **CENTRAL INDEX KEY:** 0001688897

**ORGANIZATION NAME:**
- **EIN:** 814285943
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** N-CEN
- **SEC ACT:** 1940 Act
- **SEC FILE NUMBER:** 811-23221
- **FILM NUMBER:** 26531531

**BUSINESS ADDRESS:**
- **STREET 1:** 3025 JFK BOULEVARD, OFC 500
- **CITY:** PHILADELPHIA
- **STATE:** PA
- **ZIP:** 19104
- **BUSINESS PHONE:** 215-495-1150

**MAIL ADDRESS:**
- **STREET 1:** 3025 JFK BOULEVARD, OFC 500
- **CITY:** PHILADELPHIA
- **STATE:** PA
- **ZIP:** 19104

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** FS Diversified Income Fund
- **DATE OF NAME CHANGE:** 20161031

## Advisory

**FS CREDIT INCOME ADVISOR, LLC**

201 Rouse Boulevard

Philadelphia, PA 19112

October 17, 2024

To: FS Credit Income Fund<br> 201 Rouse Boulevard<br> Philadelphia, PA 19112

Re: Permanent Waiver of Portion of Management Fee

Pursuant to the investment advisory agreement between FS Credit Income Fund ("**FSCI**") and FS Credit Income Advisor, LLC ("**FS Credit Income Advisor**"), dated as of September 18, 2017 (as may be amended and restated from time to time) (the "**Advisory Agreement**"), FSCI has agreed to pay FS Credit Income Advisor a management fee of 1.60% of the average daily value of FSCI's gross assets, payable quarterly in arrears. This letter serves to confirm that FS Credit Income Advisor has agreed, effective December 1, 2024, to permanently waive a portion of the management fee to which it is entitled under the Advisory Agreement so that the fee received equals 1.00% of the average daily value of FSCI's gross assets (the "**Permanent Management Fee Waiver**").

In connection with this Permanent Management Fee Waiver, FS Credit Income Advisor represents that the quality and quantity of services under the Advisory Agreement will not be affected by such reduction in fees and that its obligations under the Advisory Agreement will remain unchanged in all respects. Any future amendment to increase or otherwise reinstate a management fee rate under the Advisory Agreement as in effect prior to the date of this letter must be approved by the shareholders of FSCI and to the extent required by the Investment Company Act of 1940. FSCI and FS Credit Income Advisor agree that this letter shall be attached to and made a part of the Advisory Agreement, which shall continue in full force and effect as modified hereby.

---

| |
|:---|
| Sincerely,<br>|
| /s/ Michael C. Forman |
| Michael C. Forman<br> Chief Executive Officer, FS Credit Income Advisor, LLC |

---

---

| |
|:---|
| Accepted and Agreed as of the Date<br> First Set Forth Above:<br>FS CREDIT INCOME FUND |
| By:/s/ Edward T. Gallivan, Jr. |

---

Name: Edward T. Gallivan, Jr. <br> Title: Chief Financial Officer

## Financial

G.1.a.ii - Provision of Financial Support<br>

*(a) Description of nature of support:* 

On March 31, 2025, FS Credit Income Fund, (the "Fund"), as borrower, entered into a loan agreement with Franklin Square Holdings, L.P., as lender (the "FSH Facility"), which provides for, among other things, (i) a maximum committed revolving line of credit in an aggregate principal amount up to $25,000; and (ii) a final maturity date of November 30, 2025, which may be extended upon mutual consent. Borrowings under the FSH Facility are not subject to a borrowing base test and do not bear interest.

Under the FSH Facility, the Fund has made certain representations and warranties and must comply with certain covenants and other requirements customary for facilities of this type. The FSH Facility contains events of default customary for similar financing transactions.

*(b) Person providing support:*

See (a)

*(c) Brief description of relationship between the person providing support and the Registrant:*

Franklin Square Holdings (dba Future Standard) is the Registrant's sponsor and the parent of the Registrant's investment adviser

*(d) Amount of support:*

See (a)

*(e) Security supported (if applicable):* 

Not applicable

*(f) Value of security supported on date support was initiated (if applicable):*

Not applicable

*(g) Value of security supported on date support was initiated (if applicable):* 

Not applicable

*(h) Brief description of reason for support:*

Franklin Square Holdings provided capital in the form of a revolving line of credit to make new investments and/or meet redemption requests, among other purposes.

*(i) Term of support*

See (a)

*(j) Brief description of any contractual restrictions relating to support:*

See (a)

 <br> Information Classification: Confidential <br>

## Internal

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Trustees of FS Credit Income Fund

In planning and performing our audit of the financial statements of FS Credit Income Fund (the Fund) as of and for the year ended October 31, 2025, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), we considered the Fund's internal control over financial reporting, including controls over safeguarding securities, as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements and to comply with the requirements of Form N-CEN, but not for the purpose of expressing an opinion on the effectiveness of the Fund's internal control over financial reporting. Accordingly, we express no such opinion.

The management of the Fund is responsible for establishing and maintaining effective internal control over financial reporting. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of controls. A company's internal control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with U.S. generally accepted accounting principles. A company's internal control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with U.S. generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of management and directors/trustees of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use or disposition of a company's assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

A deficiency in internal control over financial reporting exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control over financial reporting, such that there is a reasonable possibility that a material misstatement of the Fund's annual or interim financial statements will not be prevented or detected on a timely basis.

Our consideration of the Fund's internal control over financial reporting was for the limited purpose described in the first paragraph and would not necessarily disclose all deficiencies in internal control that might be material weaknesses under standards established by the PCAOB. However, we noted no deficiencies in the Fund's internal control over financial reporting and its operation, including controls over safeguarding securities, that we consider to be a material weakness as defined above as of October 31, 2025.

This report is intended solely for the information and use of management and the Board of Trustees of FS Credit Income Fund and the Securities and Exchange Commission and is not intended to be and should not be used by anyone other than these specified parties.

/s/ Ernst & Young LLP

Philadelphia, Pennsylvania

December 23, 2025

## Inst

**&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;** 

**FS CREDIT INCOME FUND**

**FIFTH AMENDED AND RESTATED CLASS SHARES PLAN** 

**Adopted: September 18, 2017** 

**Amended and Restated: July 26, 2019**

**Amended and Restated: September 16, 2020**

**Amended and Restated: May 24, 2021**

**Amended and Restated: February 13, 2024**

**Amended and Restated: September 15, 2025**

**I. BACKGROUND** 

This Class Shares Plan (the "<u>Plan</u>") for FS Credit Income Fund (the "<u>Fund</u>") has been prepared to provide the Board of Trustees of the Fund (the "<u>Board</u>") with an overview of the proposed multiple class structure. The Fund is a non-diversified, closed-end management investment company registered under the Investment Company Act of 1940, as amended (the "<u>1940 Act</u>").

In an order dated September 12, 2016, the U.S. Securities and Exchange Commission (the "<u>SEC</u>") granted exemptive relief (the "<u>Exemptive Order</u>") to certain of the Fund's affiliates (the "<u>Applicants</u>"), permitting certain registered investment companies to issue multiple classes of shares with sales loads and/or asset-based distribution and/or service fees and contingent deferred sales loads ("<u>CDSC</u>s"). As a continuously offered registered closed-end management investment company, the investment adviser to which is under common control with the investment adviser to the Applicants, and which provides periodic liquidity with respect to its shares pursuant to Rule 13e-4 under the Securities Exchange Act of 1934, the Fund is eligible to rely on the Exemptive Order to offer multiple classes of its common shares of beneficial interest, par value $0.001 per share in accordance with Rule 18f-3 of the 1940 Act. Although not directly subject to Rule 18f-3 under the 1940 Act, as a condition to reliance on the Exemptive Order, the Fund must comply with the provisions of Rule 18f-3 as if they applied to the Fund.

This document sets forth the separate arrangements, characteristics, and expense allocations for each class and all related conversion features and exchange privileges, thus providing the framework for the Fund's multiple class structure. In addition, the Board's responsibilities with respect to the multiple class shares program are set forth herein. Any material amendments to the Plan will be presented to the Board for its approval.

**II. MULTIPLE CLASS SHARES STRUCTURE** 

The Fund's multiple class shares program will allow an investor to select the most appropriate expense structure. Specifically, the investor will be able to choose a share class that the investor believes is most beneficial given the amount of the investment, type of account through which the investment is made, length of time the investor expects to hold his or her shares and other relevant circumstances. The investor's choice of a class also determines how the investor's sales representative will be compensated on that sale of shares.

The Exemptive Order also authorizes the Board to create additional classes of shares that are tailored to particular types of customers and distribution channels. This flexibility will allow the Fund to quickly adapt to future changes in the marketplace.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. <u>CLASS SPECIFICATIONS</u> 

 <br> Information Classification: Limited Access <br>

------

The rights of each class of shares of the Fund shall be as set forth in applicable resolutions adopted by the Board.

With respect to each class of shares created hereunder: (i) each share of the Fund will represent an equal pro rata interest in the Fund; (ii) each new class will have a different class name (or other designation) that identifies the class as separate from any other class; (iii) each class may bear the expenses of the Fund's operations which are directly attributable to such class, to the extent consistent with Rule 18f-3 under the 1940 Act, guidance by the SEC, and, to the extent relevant, guidance issued by the Internal Revenue Service; and (iv) shareholders of each class will have exclusive voting rights regarding any matter submitted to shareholders that relates solely to such class and will have separate voting rights on any matter submitted to shareholders in which the interests of that class differ from the interests of any other class. No class of shares shall entitle the holder to conversion or exchange rights. The particular attributes of Class A, Class I, Class L, Class M, Class T, Class U and Class U-2 shares, as described in the Fund's prospectus (the "<u>Prospectus</u>") filed as part of the registration statement on Form N-2 (Registration File No. 333-215074 and Registration File No. 811-23221) (the "<u>Registration Statement</u>"), are as follows:

<u>Class A Shares</u> 

Shareholders of Class A shares will pay upfront selling commissions of up to 5.75% of the gross proceeds of Class A shares sold in the Fund's public offering. Class A shares that are issued under the Fund's distribution reinvestment plan are not subject to an upfront sales load. Class A shares are also subject to a monthly shareholder servicing fee at an annual rate of up to 0.25% of the average daily net assets of the Fund attributable to Class A shares. Class A shares will not be subject to a distribution fee or CDSC.

<u>Class I Shares</u> 

Class I shares will not carry upfront selling commissions, distribution fees, shareholder servicing fees or CDSCs.

<u>Class L Shares</u> 

Shareholders of Class L shares will pay upfront selling commissions of up to 3.50% of the gross proceeds of Class L shares sold in the Fund's public offering. Class L shares that are issued under the Fund's distribution reinvestment plan are not subject to an upfront sales load. Class L shares are also subject to a monthly shareholder servicing fee at an annual rate of up to 0.25% of the average daily net assets of the Fund attributable to Class L shares. Pursuant to a distribution plan adopted by the Fund pursuant to Rule 12b-1 under the 1940 Act (a "<u>12b-1 Plan</u>"), Class L shares will be subject to a monthly distribution fee at an annual rate equal to 0.25% of the average daily nets assets attributable to the Fund's Class L shares, subject to compliance with the limitations on aggregate sales charges as determined in accordance with applicable rules of The Financial Industry Regulatory Authority, Inc. ("<u>FINRA</u>"). Class L shares will not be subject to a CDSC.

<u>Class M Shares</u> 

Pursuant to a 12b-1 Plan, Class M shares will be subject to a monthly distribution fee at an annual rate equal to 0.25% of the average daily nets assets attributable to the Fund's Class M shares, subject to compliance with the limitations on aggregate sales charges as determined in accordance with applicable rules of FINRA. Class M Shares will not carry upfront selling commissions, shareholder servicing fees or CDSCs.

<u>Class T Shares</u> 

Shareholders of Class T shares will pay upfront selling commissions of up to 3.50% of the gross proceeds of Class T shares sold in the Fund's public offering. Class T shares that are issued under the Fund's distribution reinvestment plan are not subject to an upfront sales load. Class T shares are also subject to a monthly shareholder servicing fee at an annual rate of up to 0.25% of the average daily net assets of the Fund attributable to Class T shares. Pursuant to a 12b-1 Plan, Class T shares will be subject to a monthly distribution fee at an annual rate equal to 0.25% of the average daily nets assets attributable to the Fund's Class T shares, subject to compliance with the limitations on aggregate sales charges as determined in accordance with applicable rules of FINRA. Class T shares will not be subject to a CDSC.

 <br> Information Classification: Limited Access <br>

------

<u>Class U Shares</u> 

Pursuant to a 12b-1 Plan, Class U shares will be subject to a monthly distribution fee at an annual rate equal to 0.75% of the average daily nets assets attributable to the Fund's Class U shares, subject to compliance with the limitations on aggregate sales charges as determined in accordance with applicable rules of FINRA. Class U Shares will not carry upfront selling commissions, shareholder servicing fees or CDSCs.

<u>Class U-2 Shares</u>

Shareholders of Class U-2 shares will pay upfront selling commissions of up to 2.50% of the gross proceeds of Class U-2 shares sold in the Fund's public offering. Class U-2 shares that are issued under the Fund's distribution reinvestment plan are not subject to an upfront sales load. Class U-2 shares are also subject to a monthly shareholder servicing fee at an annual rate of up to 0.25% of the average daily net assets of the Fund attributable to Class U-2 shares. Pursuant to the 12b-1 Plan, Class U-2 shares will be subject to a monthly distribution fee at an annual rate equal to 0.50% of the average daily nets assets attributable to the Fund's Class U-2 shares, subject to compliance with the limitations on aggregate sales charges as determined in accordance with applicable rules of FINRA. Subject to some waiver exceptions, Class U-2 shares purchased without a sales charge will be subject to a CDSC equal to 1.50% of the lower of the cost or the NAV of such shares if the shares are redeemed for cash on or before the first day of the month in which the 18-month anniversary of the original purchase falls.

<u>COMPLIANCE GUIDELINES</u> 

The broker-dealer or other financial intermediary selling the Fund's shares is responsible for determining the suitability of their client's investment in the Fund, including the determination as to which class is appropriate for the investor to purchase. The initial minimum permitted purchase is $2,500 for regular accounts and $1,000 for retirement plan accounts for Class A, Class L, Class M, Class T and Class U-2 shares and additional purchases must be in increments of $100 for regular accounts and $50 for retirement plan accounts for Class A, Class L, Class M and Class T shares, except for purchases made pursuant to the Fund's distribution reinvestment plan. The minimum initial investment for Class U shares is $25,000, while subsequent investments may be made with at least $10,000, except for purchases made pursuant to the Fund's distribution reinvestment plan. The minimum initial investment for Class I shares is $1,000,000, while subsequent investments may be made in any amount. Any minimum investment requirement may be waived in the Fund's sole discretion. Class I shares may only be available through certain financial intermediaries.

**III. ALLOCATION OF EXPENSES** 

Under the multiple class shares program, expenses related to the distribution of any particular class of common shares (and such other expenses as may be permitted by rule or order of the SEC and as the Board shall by resolution deem appropriate) shall be allocated to the shares of such class based on the methodology for the allocation of expenses reviewed and approved by the Board. Any subsequent changes to the allocation methodology must similarly be reviewed and approved by the Board. However, under Rule 18f-3, the Board's approval of the Plan constitutes an approval of the included allocation of expenses.

The Board receives quarterly and annual statements concerning, as applicable, distribution expenditures under the Fund's Rule 12b-1 plans. These statements, including the allocations upon which they are based, are presented to the Trustees for review.

**IV. BOARD RESPONSIBILITIES** 

The responsibilities of the Board under the multiple class shares program and Rule 18f-3 are as follows:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A. <u>BOARD APPROVALS</u> 

The Board must approve the initial Plan and all material amendments to the Plan. Specifically, these approvals require the vote of a majority of the trustees and a majority of the trustees who are not "interested persons" of the Fund, as such term is defined under the 1940 Act (the "<u>Independent Trustees</u>"). In order to approve the Plan or an amended Plan, the Board must find that the Plan, including the expense allocation, is in the best interest of each class individually and the Fund as a whole. Before any vote on the Plan, the Trustees are obligated to request and evaluate, and any agreement relating to a class arrangement shall require the parties thereto to furnish, such information as may be reasonably necessary to evaluate the Plan.

 <br> Information Classification: Limited Access <br>

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;B. <u>MONITORING FOR CONFLICTS OF INTEREST</u> 

On an ongoing basis, and pursuant to their fiduciary responsibility under the 1940 Act, the trustees monitor the Fund for the existence of any material conflicts between the interests of the shareholders of different classes. If such a conflict arises, the Board, including a majority of the Independent Trustees, will take such action as is reasonably necessary to eliminate the conflict. The Fund's investment adviser, FS Credit Income Advisor, LLC ("<u>FS Credit Income Advisor</u>"), has agreed that it will be responsible for reporting any potential or existing conflicts to the Trustees. If a conflict among classes arises, FS Credit Income Advisor will remedy such conflict at its own expense.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;C. <u>APPROVAL OF RULE 12b-1 PLANS</u> 

The implementation of the multiple class shares program has not altered the requirement under Rule 12b-1 that the Board annually approve the Fund's 12b-1 Plan and any related agreements.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;D. <u>DIVIDEND RATE APPROVAL</u> 

The Board will be responsible for approving the Fund's dividend distribution policy.

**V. CONCLUSION** 

The foregoing information provides an overview of FS Credit Income Fund's multiple class structure. In addition, this document provides the Board with an outline of their duties in monitoring the class shares program. Therefore, it is suggested that each trustee retain this document for use in connection with their future responsibilities with regard to the multiple class shares program.

 <br> Information Classification: Limited Access <br>

# Form N-CEN: Annual Report for Registered Investment Companies

## N-CEN: Filer Information
**Submission Type:** N-CEN
**CIK:** 0001688897

## N-CEN: Series/Class (Contract) Information

### N-CEN: Part A: General Information

**Item A.1.a - Report for period ending:** 2025-10-31

**Item A.1.b - Does this report cover a period of less than 12 months?:** No

## N-CEN: Part B: Information About the Registrant

- **Item B.1.a - Full name of Registrant:** FS Credit Income Fund

- **Item B.1.b - Investment Company Act file number:** 811-23221

- **Item B.1.c - CIK:** 0001688897

- **Item B.1.d - LEI:** 549300BXKIPDIJFNPT82

- **Item B.2.a - Street 1:** 3025 JFK Boulevard

- **Item B.2.a - Street 2:** OFC 500

- **Item B.2.b - City:** PHILADELPHIA

- **Item B.2.c - State:** PA

- **Item B.2.e - Zip Code:** 19104

- **Item B.2.f - Telephone:** 215-495-1150

- **Item B.2.g - Public Website:** https://www.futurestandard.com

### Item B.3 - Location of books and records

**Location books Record: 1**

- **a. Name of person (e.g., a custodian of records):** ALPS Distributors, Inc.

- **b. Street 1:** 1290 Broadway

- **Street 2:** Suite 1100

- **c. City:** Denver

- **d. State, if applicable:** CO

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 80203

- **g. Telephone number:** 303-623-2577

- **h. Briefly describe the books and records kept at this location:** Applicable records related to its function as distributor.

**Location books Record: 2**

- **a. Name of person (e.g., a custodian of records):** FS Credit Income Advisor, LLC

- **b. Street 1:** 3025 JFK Boulevard

- **Street 2:** OFC 500

- **c. City:** Philadelphia

- **d. State, if applicable:** PA

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 19104

- **g. Telephone number:** 215-495-1150

- **h. Briefly describe the books and records kept at this location:** Applicable records related to its function as investment advisor and administrator.

**Location books Record: 3**

- **a. Name of person (e.g., a custodian of records):** FS Credit Income Fund

- **b. Street 1:** 3025 JFK Boulevard

- **Street 2:** OFC 500

- **c. City:** Philadelphia

- **d. State, if applicable:** PA

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 19104

- **g. Telephone number:** 215-495-1150

- **h. Briefly describe the books and records kept at this location:** Applicable records required to be maintained by the registrant except for those relating to the activities of the registrant's custodian, transfer agent, investment adviser, administrators, and distributor.

**Location books Record: 4**

- **a. Name of person (e.g., a custodian of records):** SS&C GIDS, Inc.

- **b. Street 1:** 801 Pennsylvania Ave.

- **Street 2:** Suite 219095

- **c. City:** Kansas City

- **d. State, if applicable:** MO

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 64105-1307

- **g. Telephone number:** 816-550-3900

- **h. Briefly describe the books and records kept at this location:** Applicable records related to its function as transfer agent.

**Location books Record: 5**

- **a. Name of person (e.g., a custodian of records):** State Street Bank and Trust Company

- **b. Street 1:** 1 Congress Street

- **Street 2:** Suite 1

- **c. City:** Boston

- **d. State, if applicable:** MA

- **e. Foreign country, if applicable:** US

- **f. Zip code and zip code extension, or foreign postal code:** 02114

- **g. Telephone number:** 617-786-3000

- **h. Briefly describe the books and records kept at this location:** Custody and Accounting Records.

- **Item B.4.a - Is this the first filing by the Registrant?:** No

- **Item B.4.b - Is this the last filing by the Registrant?:** No

- **Item B.5.a - Is the Registrant part of a family of investment companies?:** Yes

- **Item B.5.a.i - Full name of family of investment companies:** Future Standard

### Item B.6 - Organization

- [ ] a. Open-end management investment company registered under the Act on Form N-1A

- [x] b. Closed-end management investment company registered under the Act on Form N-2

- [ ] c. Separate account offering variable annuity contracts which is registered under the Act as a management investment company on Form N-3

- [ ] d. Separate account offering variable annuity contracts which is registered under the Act as a unit investment trust on Form N-4

- [ ] e. Small business investment company registered under the Act on Form N-5

- [ ] f. Separate account offering variable insurance contracts which is registered under the Act as a unit investment trust on Form N-6

- [ ] g. Unit investment trust registered under the Act on Form N-8B-2

- **Item B.6.i - Total number of Series:** —

- **Item B.7 - Is the Registrant the issuer of a class of securities registered under the Securities Act?:** Yes

### Item B.8 - Directors

| Name              | Is Interested Person?   | Other Investment Company File Numbers   |
|:---|:---|:---|
| Brian R. Ford     | No                      | N/A                                     |
| Holly E. Flanagan | No                      | N/A                                     |
| Jack Markell      | No                      | N/A                                     |
| Michael C. Forman | Yes                     | 811-22802                               |
| Tyson A. Pratcher | No                      | N/A                                     |

### Item B.9. Chief compliance officer.

**Chief compliance officer Record: 1**

- **a. Full Name:** James F. Volk

- **b. CRD Number, if any:** 002726098

- **c. Street Address 1:** 3025 JFK Boulevard

- **   Street Address 2:** OFC 500

- **d. City:** Philadelphia

- **e. State, if applicable:** PA

- **f. Foreign country, if applicable:** US

- **g. Zip code:** 19104

- **h. Telephone number:** XXXXXX

- **i. Has the chief compliance officer changed since the last filing?:** No

If the chief compliance officer is compensated or employed by any person other than the Registrant, provide:

**CCO employer Record: 1**

- **i. Name of the person:** —

- **ii. Person’s IRS Employer Identification Number:** —

### Item B.10. Matters for security holder vote.

- **Were any matters submitted by the Registrant for its security holders’ vote during the reporting period?** —

| Series Name   | Series ID   |
|:---|:---|
| N/A           | N/A         |

- **Item B.11.a - Have there been any material legal proceedings?:** No

- **Item B.11.b - Has any proceeding previously reported been terminated?:** No

- **Item B.12.a - Were any claims with respect to the Registrant filed under a fidelity bond?:** No

- **Item B.13.a - Are the Registrant's officers or directors covered under any insurance policy?:** Yes

- **Item B.13.a.i - If yes, were any claims filed under the policy during the reporting period?:** No

- **Item B.15.a.i - Release numbers:**
  - IC-32257
  - IC-33871
  - IC-35561

### Item B.16. Principal underwriters.

**Principal underwriter Record: 1**

- **i. Full name:** ALPS Distributors, Inc.

- **ii. SEC file number:** 8-34626

- **iii. CRD number:** 000016853

- **iv. LEI, if any:** 254900LKY4W5JQXP6213

- **v. State, if applicable:** CO

- **vi. Foreign country, if applicable:** US

- **vii. Is the principal underwriter an affiliated person...?:** No

- **b. Have any principal underwriters been hired or terminated during the reporting period?** No

### Item B.17. Independent public accountant.

**Public accountant Record: 1**

- **a. Full Name:** Ernst & Young LLP

- **b. PCAOB Number:** 42

- **c. LEI, if any:** 254900Y3CIB1KF938C31

- **d. State, if applicable:** PA

- **e. Foreign country, if applicable:** US

- **f. Has the independent public accountant changed since the last filing?** No

- **Item B.18 - Did an independent public accountant's report on internal control note any material weaknesses?:** No

- **Item B.19 - Did an independent public accountant issue an opinion other than an unqualified opinion?:** No

- **Item B.21 - Have there been any changes in accounting principles or practices?:** No

## Part C: Additional Questions for Management Investment Companies

### Management Investment Record: 1 - FS Credit Income Fund

**Item C.1. Background information.**

- **a. Full Name of the Fund:** FS Credit Income Fund

- **c. LEI:** 549300BXKIPDIJFNPT82

- **d. Is this the first filing on this form by the Fund?:** No

**Item C.2. Classes of open-end management investment companies.**

- **a. How many Classes of shares of the Fund (if any) are authorized?:** 0

- **b. How many new Classes of shares of the Fund were added during the reporting period?:** 0

- **c. How many Classes of shares of the Fund were terminated during the reporting period?:** 0

**Item C.3. Type of fund.**

- [ ] Exchange-Traded Fund or Exchange-Traded Managed Fund or offers a Class that itself is an Exchange-Traded Fund or Exchange-Traded Managed Fund

-   [ ] i. Exchange-Traded Fund

-   [ ] ii. Exchange-Traded Managed Fund

- [ ] b. Index Fund

- [ ] c. Seeks to achieve performance results that are a multiple of a benchmark, the inverse of a benchmark, or a multiple of the inverse of a benchmark

- [x] d. Interval Fund

- [ ] e. Fund of Funds

- [ ] f. Master-Feeder Fund

- [ ] g. Money Market Fund

- [ ] h. Target Date Fund

-   [ ] i. Underlying fund to a variable annuity or variable life insurance contract

- [ ] N/A

**Item C.4 - Does the Fund seek to operate as a 'non-diversified company'?** No

**Item C.5 - Does the fund invest in a controlled foreign corporation?** No

**Item C.6. Securities lending.**

- **a. Is the Fund authorized to engage in securities lending transactions?** Yes

- **f. Provide the monthly average of the value of portfolio securities on loan during the reporting period:** —

- **g. Provide the net income from securities lending activities:** —

**Item C.7. Reliance on certain statutory exemption and rules.**

Did the Fund rely on the following rules?

- Rule 18f-4 (17 CFR 270.18f-4)

- Rule 18f-4(e) (17 CFR 270.18f-4(e))

- Rule 32a-4 (17 CFR 270.32a-4)

**Item C.8. Expense limitations.**

- **a. Did the Fund have an expense limitation arrangement?** Yes

- **b. Were any expenses reduced or waived?** Yes

- **c. Are the fees waived subject to recoupment?** Yes

- **d. Were any expenses previously waived recouped during the period?** No

**Item C.9. Investment advisers.**

**Investment Advisers Record: 1**

- **i. Full name:** FS Credit Income Advisor, LLC

- **ii. SEC file number:** 801-111674

- **iii. CRD number:** 000289579

- **iv. LEI, if any:** 549300T13MILT3UCB546

- **v. State, if applicable:** PA

- **vi. Foreign country, if applicable:** US

- **vii. Was the investment adviser hired during the reporting period?:** No

**Item C.10. Transfer agents.**

**Transfer Agents Record: 1**

- **i. Full name:** SS&C GIDS, Inc.

- **ii. SEC file number:** 84-00448

- **iii. LEI, if any:** 21B7QCD05XOK0YTYOP98

- **iv. State, if applicable:** MO

- **v. Foreign country, if applicable:** US

- **vi. Is the transfer agent an affiliated person of the Fund or its investment adviser(s)?:** No

- **vii. Is the transfer agent a sub-transfer agent?:** No

- **b. Has a transfer agent been hired or terminated during the reporting period?** No

**Item C.11. Pricing services.**

**Pricing Services Record: 1**

- **i. Full name:** Bloomberg L.P.

- **ii. LEI, if any, or provide and describe other identifying number:** 549300B56MD0ZC402L06

- **iii. State, if applicable:** NY

- **iv. Foreign country, if applicable:** US

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

**Pricing Services Record: 2**

- **i. Full name:** Houlihan Lokey Capital, Inc.

- **ii. LEI, if any, or provide and describe other identifying number:** 549300B11MJB2D0QCW35

- **iii. State, if applicable:** CA

- **iv. Foreign country, if applicable:** US

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

**Pricing Services Record: 3**

- **i. Full name:** ICE Data Services, Inc.

- **Description of other identifying number:** Tax ID

- **iii. State, if applicable:** GA

- **iv. Foreign country, if applicable:** US

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

**Pricing Services Record: 4**

- **i. Full name:** London Stock Exchange Group PLC

- **ii. LEI, if any, or provide and describe other identifying number:** 213800QAUUUP6I445N30

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

**Pricing Services Record: 5**

- **i. Full name:** PricingDirect Inc.

- **ii. LEI, if any, or provide and describe other identifying number:** 549300WIC0TOJ7N7GD54

- **iii. State, if applicable:** NY

- **iv. Foreign country, if applicable:** US

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

**Pricing Services Record: 6**

- **i. Full name:** S&P Global Inc.

- **ii. LEI, if any, or provide and describe other identifying number:** Y6X4K52KMJMZE7I7MY94

- **iii. State, if applicable:** NY

- **iv. Foreign country, if applicable:** US

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

**Pricing Services Record: 7**

- **i. Full name:** Valuation Research Corporation

- **Description of other identifying number:** Tax ID

- **iii. State, if applicable:** WI

- **iv. Foreign country, if applicable:** US

- **v. Is the pricing service an affiliated person of the Fund or its investment adviser(s)?:** No

- **b. Was a pricing service hired or terminated during the reporting period?** Yes

**Item C.12. Custodians.**

**a. Provide the following information about each person that provided custodial services to the Fund during the reporting period:**

**Custodians Record: 1**

- **i. Full name:** BANCO CITI MEXICO S.A. INSTITUCION DE BANCA MULTIPLE, GRUPO FINANCIERO CITI MEXICO

- **ii. LEI, if any:** 529900H31AYI6WA1J534

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 2**

- **i. Full name:** Banco Itau Uruguay S.A.

- **ii. LEI, if any:** 549300HU8OQS1VTVXN55

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 3**

- **i. Full name:** Citibank, National Association (Ciudad Autonoma de Buenos Aires, Ciudad Autonoma de Buenos Aires, AR, Branch)

- **ii. LEI, if any:** 579100KKDGKCFFKKF005

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 4**

- **i. Full name:** Citibank, National Association (Sao Paulo, Sao Paulo, BR, Branch)

- **ii. LEI, if any:** E57ODZWZ7FF32TWEFA76

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 5**

- **i. Full name:** Clearstream Banking S.A.

- **ii. LEI, if any:** 549300OL514RA0SXJJ44

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)

**Custodians Record: 6**

- **i. Full name:** Deutsche Bank Aktiengesellschaft (Amsterdam, Noord Holland, NL, Branch)

- **ii. LEI, if any:** 7LTWFZYICNSX8D621K86

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 7**

- **i. Full name:** Euroclear Bank

- **ii. LEI, if any:** 549300OZ46BRLZ8Y6F65

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign securities depository - rule 17f-7 (17 CFR 270.17f-7)

**Custodians Record: 8**

- **i. Full name:** First Abu Dhabi Bank MISR S.A.E.

- **ii. LEI, if any:** 549300FRMQH3ELEXQI94

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 9**

- **i. Full name:** FirstRand Bank Limited

- **ii. LEI, if any:** ZAYQDKTCATIXF9OQY690

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 10**

- **i. Full name:** Intesa Sanpaolo S.p.A.

- **ii. LEI, if any:** 2W8N8UU78PMDQKZENC08

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 11**

- **i. Full name:** Mizuho Bank, Ltd. (Minato ku, Tokyo, JP, Branch)

- **ii. LEI, if any:** RB0PEZSDGCO3JS6CEU02

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 12**

- **i. Full name:** Royal Bank of Canada

- **ii. LEI, if any:** ES7IP3U3RHIGC71XBU11

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 13**

- **i. Full name:** Skandinaviska Enskilda Banken AB (Oslo, Oslo, NO, Branch)

- **ii. LEI, if any:** F3JS33DEI6XQ4ZBPTN86

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 14**

- **i. Full name:** Stanbic IBTC Bank Ltd

- **ii. LEI, if any:** 549300NIVXF92ZIOVW61

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 15**

- **i. Full name:** Standard Chartered Bank Ghana PLC

- **ii. LEI, if any:** 549300WFGKTC3MGDCX95

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 16**

- **i. Full name:** State Street Bank International GmbH

- **ii. LEI, if any:** ZMHGNT7ZPKZ3UFZ8EO46

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 17**

- **i. Full name:** State Street Bank and Trust Company

- **ii. LEI, if any:** 571474TGEMMWANRLN572

- **iii. State, if applicable:** MA

- **iv. Foreign country, if applicable:** US

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** No

- **vii. With respect to the custodian, check below to indicate the type of custody:** Bank - section 17(f)(1) (15 U.S.C. 80a-17(f)(1))

**Custodians Record: 18**

- **i. Full name:** State Street Bank and Trust Company (Edinburgh, GB, Branch)

- **ii. LEI, if any:** 571474TGEMMWANRLN572

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 19**

- **i. Full name:** State Street Trust Company Canada

- **ii. LEI, if any:** 549300L71XG2CTQ2V827

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 20**

- **i. Full name:** The Hongkong and Shanghai Banking Corporation Limited (Sydney, NSW, AU, Branch)

- **ii. LEI, if any:** 2HI3YI5320L3RW6NJ957

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 21**

- **i. Full name:** UBS Switzerland AG

- **ii. LEI, if any:** 549300WOIFUSNYH0FL22

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

**Custodians Record: 22**

- **i. Full name:** UniCredit Bank Austria AG

- **ii. LEI, if any:** D1HEB8VEU6D9M8ZUXG17

- **v. Is the custodian an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the custodian a sub-custodian?:** Yes

- **vii. With respect to the custodian, check below to indicate the type of custody:** Foreign custodian - rule 17f-5 (17 CFR 270.17f-5)

- **b. Was a custodian hired or terminated during the reporting period?** Yes

**Item C.13 - Shareholder Servicing Agents**

**Shareholder Servicing Agents Record: 1**

- **i. Full name:** SS&C GIDS, Inc.

- **ii. LEI, if any:** 21B7QCD05XOK0YTYOP98

- **iii. State, if applicable:** MO

- **iv. Foreign country, if applicable:** US

- **v. Is the shareholder servicing agent an affiliated person?:** No

- **vi. Is the shareholder servicing agent a sub-shareholder servicing agent?:** No

- **b. Has a shareholder servicing agent been hired or terminated during the reporting period?** No

**Item C.14. Administrators.**

**a. Provide the following information about each administrator of the Fund:**

**Administrators Record: 1**

- **i. Full name:** FS Credit Income Advisor, LLC

- **ii. LEI, if any, or other identifying number:** 549300T13MILT3UCB546

- **iii. State, if applicable:** PA

- **iv. Foreign country, if applicable:** US

- **v. Is the administrator an affiliated person of the Fund or its investment adviser(s)?:** Yes

- **vi. Is the administrator a sub-administrator?:** No

**Administrators Record: 2**

- **i. Full name:** State Street Bank and Trust Company

- **ii. LEI, if any, or other identifying number:** 571474TGEMMWANRLN572

- **iii. State, if applicable:** MA

- **iv. Foreign country, if applicable:** US

- **v. Is the administrator an affiliated person of the Fund or its investment adviser(s)?:** No

- **vi. Is the administrator a sub-administrator?:** Yes

- **b. Has a third-party administrator been hired or terminated during the reporting period?** No

**Item C.15 - Affiliated broker-dealers.**

**Broker Dealers Record: 1**

- **a. Full name:** FS Investment Solutions, LLC

- **b. SEC file number:** 8-67718

- **c. CRD number:** 000145244

- **e. State, if applicable:** PA

- **f. Foreign country, if applicable:** US

- **g. Total commissions paid to the affiliated broker-dealer for the reporting period::** $0.00

**Item C.16. Brokers.**

**a. For each of the ten brokers that received the largest dollar amount of brokerage commissions...**

**Brokers Record: 1**

- **i. Full name of broker:** J.P. Morgan Securities LLC

- **ii. SEC file number:** 8-35008

- **iii. CRD number:** 000000079

- **iv. LEI, if any:** ZBUT11V806EZRVTWT807

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $283.04

**Brokers Record: 2**

- **i. Full name of broker:** Goldman Sachs & Co. LLC

- **ii. SEC file number:** 8-129

- **iii. CRD number:** 000000361

- **iv. LEI, if any:** FOR8UP27PHTHYVLBNG30

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $32.17

**Brokers Record: 3**

- **i. Full name of broker:** Stifel, Nicolaus & Company, Incorporated

- **ii. SEC file number:** 8-1447

- **iii. CRD number:** 000000793

- **iv. LEI, if any:** 5WUVMA08EYG4KEUPW589

- **v. State, if applicable:** MO

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $566.05

**Brokers Record: 4**

- **i. Full name of broker:** RBC Capital Markets, LLC

- **ii. SEC file number:** 8-45411

- **iii. CRD number:** 000031194

- **iv. LEI, if any:** 549300LCO2FLSSVFFR64

- **v. State, if applicable:** NY

- **vi. Foreign country, if applicable:** US

- **vii. Gross commissions paid by the Fund for the reporting period:** $2,168.07

**Aggregate Commission:** $3,049.33

**Item C.17.a. Principal transaction counterparties.**

| Name                                | SEC file number   | CRD number   | LEI                  | State   | Country   | Total Purchase/Sale ($)   |
|:---|:---|:---|:---|:---|:---|:---|
| J.P. Morgan Securities LLC          | 8-35008           | 000000079    | ZBUT11V806EZRVTWT807 | NY      | US        | $421,085,812.64           |
| Goldman Sachs & Co. LLC             | 8-129             | 000000361    | FOR8UP27PHTHYVLBNG30 | NY      | US        | $130,887,178.25           |
| Jefferies LLC                       | 8-15074           | 000002347    | 58PU97L1C0WSRCWADL48 | NY      | US        | $83,546,043.62            |
| Deutsche Bank Securities Inc.       | 8-17822           | 000002525    | 9J6MBOOO7BECTDTUZW19 | NY      | US        | $40,688,842.27            |
| Citigroup Global Markets Inc.       | 8-8177            | 000007059    | MBNUM2BPBDO7JBLYG310 | NY      | US        | $32,050,802.81            |
| Morgan Stanley & Co. LLC            | 8-15869           | 000008209    | 9R7GPTSO7KV3UQJZQ078 | NY      | US        | $74,225,355.22            |
| Barclays Capital Inc.               | 8-41342           | 000019714    | AC28XWWI3WIBK2824319 | NY      | US        | $180,340,740.18           |
| BofA Securities, Inc.               | 8-69787           | 000283942    | 549300HN4UKV1E2R3U73 | NY      | US        | $85,799,837.48            |
| GoldenTree Asset Management UK LLP  | N/A               | N/A          | 5493004NQ5KX34LFJH21 |  |  | $32,482,774.65            |
| State Street Bank and Trust Company | N/A               | N/A          | 571474TGEMMWANRLN572 | MA      | US        | $558,235,438.94           |

- **Item C.17.b - Aggregate value of principal purchase/sale transactions:** $1,787,564,355.31

- **Item C.18 - Did the Fund pay commissions for 'brokerage and research services'?:** No

- **Item C.19.a - Fund's monthly average net assets:** $642,734,745.37

**Item C.20. Lines of credit, interfund lending and interfund borrowing.**

- **b. Did the Fund engage in interfund lending?** —

- **c. Did the Fund engage in interfund borrowing?** —

## N-CEN: Part G: Attachments

**Item G.1a. Attachments.**

Attachments applicable to all Registrants. All Registrants shall file the following attachments, as applicable, with the current report. Indicate the attachments filed with the current report by checking the applicable items below:

- [ ] i. Legal proceedings

- [ ] ii. Provision of financial support

- [x] iii. Independent public accountant's report on internal control (management investment companies other than small business investment companies only)

- [ ] iv. Change in accounting principles and practices

- [ ] v. Information required to be filed pursuant to exemptive orders

- [ ] vi. Other information required to be included as an attachment pursuant to Commission rules and regulations

## N-CEN: Signature

Pursuant to the requirements of the Investment Company Act of 1940, the Registrant has duly caused this report to a be signed on its behalf by the undersigned hereunto duly authorized.

**Registrant:** FS Credit Income Fund

**Date:** 2026-01-13

**Signature:** William Goebel

**Title:** Chief Financial Officer