MFS Intermediate High Income Fund (the Fund) is a high-yield taxable closed-end bond fund. The Fund Seeks high current income, but may also consider capital appreciation. The Fund uses derivatives for different purposes, including to earn income and enhance returns, to increase or decrease exposure to a particular market, to manage or adjust the risk profile of the fund, or as alternatives to direct investments. The derivative instruments used by the Fund were purchased options, futures contracts, and forward foreign currency exchange contracts. The Fund purchased call options for a premium. The Fund entered into futures contracts which may be used to hedge against or obtain broad market, interest rate or currency exposure. The Fund entered into forward foreign currency exchange contracts for the purchase or sale of a specific foreign currency at a fixed price on a future date. The Fund invests in loans and loan participations or other receivables.