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 Revision

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

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