About Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interests

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, or
  • the excise tax due on pass-through entities with interests held by disqualified organizations.

Current Products


Recent Developments

New Mailing Addresses for Certain Forms -- 22-MAR-2019:
Mail Form 8831 to:
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999

2017 Fiscal Tax Year Filers Must Use Blended Corporate Tax Rates -- 17-APR-2018


Other Items You May Find Useful


Comment on Form 8831

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.