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Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interest

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.

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Page Last Reviewed or Updated: 03-Nov-2016