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

Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020

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

Other Items You May Find Useful