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Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interests
Use Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interests Excise Taxes on Excess Inclusions of REMIC Residual Interests, to report and pay the excise tax due under section 860E(e)(1) on any transfer of a residual interest in a REMIC to a disqualified organization, the amount due under Regulations section 1.860E-2(a)(7)(ii) if the tax under section 860E(e)(1) is to be waived, or, the excise tax due under section 860E(e)(6) on pass-through entities with interests held by disqualified organizations.
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