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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.

Information about Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interests, including recent updates, related forms and instructions on how to file. 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.

Use the chart to determine where to file Form 7004 based on the tax form you complete.

Find IRS mailing addresses to file forms beginning with the number 8.

Learn how to e-file an automated extension using Form 7004 and the restrictions that apply.