A corporation (other than a REIT (Real Estate Investment Trust) or an ineligible corporation) and a REIT use this form to jointly elect to have the corporation treated as a taxable REIT subsidiary under section 856(l). Current Revision Form 8875 PDF Recent Developments None at this time. Other Items You May Find Useful All Revisions for Form 8875 About Publication 583, Starting a Business and Keeping Records Other Current Products Related Items About Form 1120, U.S. Corporation Income Tax Return About Form 8822-B, Change of Address or Responsible Party - Business About Form SS-4, Application for Employer Identification Number (EIN)