For the latest information about developments related to Form 1125-E and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1125e.

For tax years beginning in 2012, real estate investment trusts (REITs) must use Form 1125-E to report compensation of officers if the REIT has total receipts of $500,000 or more. See Who Must File, below.