Publication 5886-B (sp), Clean Energy Efficiency Incentives and Residential Real Estate Properties (Spanish Version)

Publication 5886-B (sp), Clean Energy Efficiency Incentives and Residential Real Estate Properties for housing developers, building owners and resident landlords (Spanish Version)

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, should be used by corporate taxpayers and REITs. This form is used to report a taxpayer’s net 965 tax liability for each tax year in which a taxpayer must pay or include section 965 amounts.

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, should be used by corporate taxpayers and REITs. This form is used to report a taxpayer’s net 965 tax liability for each tax year in which a taxpayer must pay or include section 965 amounts.

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 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return

File Form 1066 to report the income, deductions, and gains and losses from the operation of a REMIC. In addition, the form is filed by the REMIC to report and pay the taxes on net income from prohibited transactions, net income from foreclosure property, and contributions after the startup day.

Instructions for Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return

File Form 1066 to report the income, deductions, and gains and losses from the operation of a REMIC. In addition, the form is filed by the REMIC to report and pay the taxes on net income from prohibited transactions, net income from foreclosure property, and contributions after the startup day.

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 1066 (Schedule Q), Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation

Schedule Q (Form 1066) is used by Real Estate Mortgage Investment Conduits (REMIC) to notify the residual interest holders of their share of the REMIC's quarterly taxable income (or net loss), excess inclusion, and section 212 expenses.

Form 8875, Taxable REIT Subsidiary Election

A corporation (other than a REIT (Real Estate Investment Trust) or an ineligible corporation) and a REIT use Form 8875, Taxable REIT Subsidiary Election, to jointly elect to have the corporation treated as a taxable REIT subsidiary under section 856(l).