Forms and Publications Search Results

Rental Real Estate Income and Expenses of a Partnership or an S Corporation

Real estate investment trusts (REITs) use Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts, to figure and pay the excise tax on undistributed income under section 4981.

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.

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.

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

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)).

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

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.

Publication 5550, Real Estate Property Foreclosure and Cancellation of Debt Audit Technique Guide, discusses the tax consequences for real estate property that is disposed of through foreclosure, short sale, deed in lieu of foreclosure, and abandonments.

Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust