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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.

Current Products

Form 8831

Recent Developments


Other Items You May Find Useful:

All Revisions for Form 8831

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

Other Current Products


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Page Last Reviewed or Updated: 2013-04-09