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Other Items Related To Form 1120-REIT

Form 926, Return by a U.S. Transferor of Property to a Foreign Corporation
This form is used to report certain transfers of tangible or intangible property to a foreign corporation required by section 6038B.

Form 966, Corporate Dissolution or Liquidation
A corporation (or a farmer’s cooperative) files this form if it adopts a resolution or plan to dissolve the corporation or liquidate any of its stock.

Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust
This form is used by personal holding companies, regulated investment companies, and real estate investment trusts to claim a deficiency dividend deduction under section 547 or 860.

Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
Use this form to report tax withheld on certain income of foreign persons, including nonresident aliens, foreign partnerships, foreign corporations, foreign estates, and foreign trusts.

Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
Use this form report amounts paid to foreign persons, and to report amounts withheld under Chapter 3 of the Internal Revenue Code or to report distributions of effectively connected income by a publicly traded partnership or nominee.

Form 1042-T, Annual Summary and Transmittal of Forms 1042-S
Use this form to transmit paper Forms 1042-S, Foreign Person's U.S. Source Income Subject to Withholding, to the Internal Revenue Service.

Form 1099-DIV, Dividends and Distributions
This form is used by banks and other financial institutions to report dividends and other distributions to taxpayers and to the IRS.

Form 2438, Undistributed Capital Gains Tax Return
Regulated investment companies (RICs) and real estate investment trusts (REITs) file this form when they are electing to designate undistributed capital gains under section 852(b)(3)(D) or 857(b)(3)(D).

Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains
Use Form 2439 to provide shareholders the amount of undistributed long-term capital gains.

Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations
Certain U.S. citizens and residents who are officers, directors, or shareholders in certain foreign corporations file this form and schedules to satisfy the reporting requirements of sections 6038 and 6046, and the related regulations.

Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
Corporations file this form to provide information required under sections 6038A and 6038C when reportable transactions occur with a foreign or domestic related party.

Form 8275, Disclosure Statement
Taxpayers and tax return preparers use this form to disclose items or positions that are not otherwise adequately disclosed on a tax return to avoid certain penalties.

Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business
Each person engaged in a trade or business who, in the course of that trade or business, receives more than $10,000 in cash in one transaction or in two or more related transactions, must file this form.

Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
Real estate investment trusts (REITs) use this form to figure and pay the excise tax on undistributed income under section 4981.

Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
A U.S. person that is a direct or indirect shareholder of a passive foreign investment company (PFIC) or qualified electing fund (QEF) files this form when they receive certain direct or indirect distributions from a PFIC, recognize a gain on a direct or indirect disposition of PFIC stock, or are making an election reportable in Part II of the form.

Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships
A U.S. person files this form to report the information required under section 6038 (reporting with respect to controlled foreign partnerships), section 6038B (reporting of transfers to foreign partnerships), or section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).

Form 8875, Taxable REIT Subsidiary Election
A corporation (other than a REIT (Real Estate Investment Trust) or an ineligible corporation) and a REIT use this form to jointly elect to have the corporation treated as a taxable REIT subsidiary under section 856(l).

Form 8886, Reportable Transaction Disclosure Statement
Use Form 8886 to disclose information for each reportable transaction in which you participated.

Form 8927, Determination Under Section 860(e)(4) by a Qualified Investment Entity
File this form to make a determination under Internal Revenue Code section 860(e)(4).

Schedule D (Form 1120), Capital Gains and Losses
Use this schedule to report sales and exchanges of capital assets and gains on distributions to shareholders of appreciated capital assets.

Schedule N (Form 1120), Foreign Operations of U.S. Corporations
Corporations may have to file this schedule if, at any time during the tax year, they had assets in or operated a business in a foreign country or a U.S. possession.

Page Last Reviewed or Updated: 19-Nov-2014