Corporation, trusts, and associations electing to be treated as Real Estate Investment Trusts file this form to report their income, gains, losses, deductions, credits, certain penalties and income tax liability. Current revision Form 1120-REIT PDF Instructions for Form 1120-REIT (Print version PDF) Recent developments Guidance on determining a corporation’s estimated tax payment –- 20 -JUN-2023 Other items you may find useful All Revisions for Form 1120-REIT About Publication 15, (Circular E), Employer's Tax Guide About Publication 463, Travel, Entertainment, Gift, and Car Expenses About Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities About Publication 535, Business Expenses Other current products Related items About Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation About Form 966, Corporate Dissolution or Liquidation About Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding About Form 1042-T, Annual Summary and Transmittal of Forms 1042-S About Form 1099-DIV, Dividends and Distributions