About Form 1120-REIT Additional Related Items

 

About Form 2438, Undistributed Capital Gains Tax Return

Information about Form 2438, Undistributed Capital Gains Tax Return, including recent updates, related forms and instructions on how to file. 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).

About Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains

Information about Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, including recent updates, related forms and instructions on how to file. Use this form to provide shareholders the amount of undistributed long-term capital gains.

About Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations

Information about Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations, including recent updates, related forms, and instructions on how to file. File Form 5471 to satisfy the reporting requirements of sections 6038 and 6046, and the related regulations.

About Form 5472, Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business

Information about Form 5472, including recent updates, related forms, and instructions on how to file. Corporations file Form 5472 to provide information required under sections 6038A and 6038C when reportable transactions occur with a foreign or domestic related party.

About Form 8275, Disclosure Statement

Information about Form 8275, Disclosure Statement, including recent updates, related forms, and instructions on how to file. Taxpayers and tax return preparers use Form 8275 to disclose items or positions that are not otherwise adequately disclosed on a tax return to avoid certain penalties.

About Form 8300, Report of Cash Payments Over $10,000 Received In a Trade or Business

Information about Form 8300, Report of Cash Payments Over $10,000 Received In a Trade or Business, including recent updates, related forms and instructions on how to file.

About Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts

Information about Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts, including recent updates, related forms and instructions on how to file. Real estate investment trusts (REITs) use this form to figure and pay the excise tax on undistributed income under section 4981.

About Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund

Information about Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, including recent updates, related forms, and instructions on how to file. Shareholders file Form 8621 if they receive certain PFIC direct/indirect distributions.

About Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships

Information about Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, including recent updates, related forms, and instructions on how to file. Form 8865 is used 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 acquisitions, dispositions, and changes in foreign partnership interests).

About Form 8875, Taxable REIT Subsidiary Election

Information about Form 8875, Taxable REIT Subsidiary Election, including recent updates, related forms and instructions on how to file. 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).

About Form 8886, Reportable Transaction Disclosure Statement

Information about Form 8886, Reportable Transaction Disclosure Statement, including recent updates, related forms and instructions on how to file. Form 8886 is used to disclose participation in reportable transactions by taxpayers as described in regulations 1.6011-4.

About Form 8927, Determination Under Section 860(e)(4) by a Qualified Investment Entity

Information about Form 8927, Determination Under Section 860(e)(4) by a Qualified Investment Entity, including recent updates, related forms and instructions on how to file. File this form to make a determination under Internal Revenue Code section 860(e)(4).

About Schedule D (Form 1120), Capital Gains and Losses

Information about Schedule D (Form 1120), Capital Gains and Losses, including recent updates, related forms and instructions on how to file. Use this schedule to: figure the overall gain or loss from transactions reported on Form 8949; report certain transactions the corporation does not have to report on Form 8949; and report capital gain distributions not reported directly on Form 1120.

About Schedule N (Form 1120), Foreign Operations of U.S. Corporations

Information about Schedule N (Form 1120), Foreign Operations of U.S. Corporations, including recent updates, related forms and instructions on how to file. 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.