Use this form to report and pay: excise tax on any transfer of a residual interest in a REMIC to a disqualified organization, the amount due if the tax is waived, or the excise tax due on pass-through entities with interests held by disqualified organizations. Current Revision Form 8831 PDF Recent Developments Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 New Mailing Addresses for Certain Forms -- 22-MAR-2019: Mail Form 8831 to: Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 Other Items You May Find Useful All Revisions for Form 8831 Other Current Products Related About Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return About Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns About Form W-12, IRS Paid Preparer Tax Identification Number (PTIN) Application and Renewal