Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs))

Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt obligations (CDOs). The directory for each calendar quarter is based on information submitted to the IRS during that quarter.

Form 8811, Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations

A REMIC or issuer of a CDO (defined in Regulations section 1.6049-7(d)(2)) uses Form 8811 to provide the information required by Regulations section 1.6049-7(b)(1)(ii) to be published in the directory of REMICs and issuers of CDOs, Pub. 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)).

Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts

Corporation, trusts, and associations electing to be treated as Real Estate Investment Trusts file Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, to report their income, gains, losses, deductions, credits, certain penalties and income tax liability.

Instructions for Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts

Corporation, trusts, and associations electing to be treated as Real Estate Investment Trusts file Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, to report their income, gains, losses, deductions, credits, certain penalties and income tax liability.

Form 1099-S, Proceeds from Real Estate Transactions (Info Copy Only)

File Form 1099-S, Proceeds from Real Estate Transactions (Info Copy Only), to report the sale or exchange of real estate.

Instructions for Form 1099-S, Proceeds From Real Estate Transactions

File Form 1099-S, Proceeds from Real Estate Transactions (Info Copy Only), to report the sale or exchange of real estate.

Form 1040 (Schedule E), Supplemental Income and Loss

Form 1040 (Schedule E), Supplemental Income and Loss, is used by filers to report income from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs).

Instructions for Schedule E (Form 1040), Supplemental Income and Loss

Form 1040 (Schedule E), Supplemental Income and Loss, is used by filers to report income from rental real estate, royalties, partnerships, S corporations, estates, trusts, and residual interests in real estate mortgage investment conduits (REMICs).

Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

Partners, S corporation shareholders, beneficiaries of an estate or trust, owners of a foreign trust, or residual interest holders in a real estate mortgage investment conduit (REMIC) file Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), if they wish to report items differently than the way they were reported to them on Schedule K-1, Schedule Q, or a foreign trust statement.

Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

Partners, S corporation shareholders, beneficiaries of an estate or trust, owners of a foreign trust, or residual interest holders in a real estate mortgage investment conduit (REMIC) file Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), if they wish to report items differently than the way they were reported to them on Schedule K-1, Schedule Q, or a foreign trust statement.