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Additional Items Related To Form 1120-REIT

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 this form 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) files this form if they: receive certain direct or indirect distributions from a PFIC, recognize a gain on a direct or indirect disposition of PFIC stock, are reporting information with respect to a QEF or section 1296 mark-to-market election, are making an election reportable in Part II of the form, or are required to file an annual report pursuant to section 1298(f).

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 this form 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: 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.

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: 04-Aug-2016