Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interest
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, and
- the excise tax due on pass-through entities with interests held by disqualified organizations.
Other Items You May Find Useful:
Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns
Comment on Form 8831
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