×
tax forms found in
Tax Form Code
Tax Form Name

Federal Free Printable 2018 Form 1120-REIT for 2019 Federal U.S. Income Tax Return for Real Estate Investment Trusts

It appears you don't have a PDF plugin for this browser. Please use the link below to download 2018-federal-form-1120-reit.pdf, and you can print it directly from your computer.

U.S. Income Tax Return for Real Estate Investment Trusts
2018 Form 1120-REIT

Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts For calendar year 2018 or tax year beginning Department of the Treasury Internal Revenue Service A Year of REIT status election B Check if a: 1 REIT with 100% owned subsidiaries (see instructions) 2 Personal holding co. (attach Sch. PH) ▶ Please Type or Print , 2018, ending OMB No. 1545-0123 2018 , 20 Go to www.irs.gov/Form1120REIT for instructions and the latest information. Name C Employer identification number Number, street, and room or suite no. (If a P.O. box, see instructions.) D Date REIT established City or town, state, and ZIP code E Total assets (see instructions) $ F Check applicable box(es): G Identify the type of REIT (see instructions): (1) Final return (2) (1) Name change (3) Address change Equity REIT (2) Mortgage REIT (4) Amended return H PBA code (see instructions) Part I—Real Estate Investment Trust Taxable Income (see instructions) Income (EXCLUDING income required to be reported in Part II or Part IV) 1 2 3 4 5 6 7 8 Dividends . . . . . . . . . . . . . . . . . . . . Interest . . . . . . . . . . . . . . . . . . . . Gross rents from real property . . . . . . . . . . . . . Other gross rents . . . . . . . . . . . . . . . . . Capital gain net income (attach Schedule D (Form 1120)) . . . . Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) Other income (see instructions—attach statement) . . . . . . Total income. Add lines 1 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 5 6 7 8 . . . . . . . ▶ Deductions (EXCLUDING deductions directly connected with income required to be reported in Part II or Part IV) 9 10 11 12 13 14 15 16 17 18 19 20 21 Compensation of officers (see instructions—attach Form 1125-E) . . . . . . . . . . Salaries and wages (less employment credits) . . . . . . . . . . . . . . . . Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . . Interest (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other deductions (see instructions—attach statement) . . . . . . . . . . . . . . Total deductions. Add lines 9 through 18 . . . . . . . . . . . . . . . . . ▶ Taxable income before net operating loss and other special deductions. Subtract line 19 from line 8 Less: a Net operating loss deduction (see instructions) . . . 21a b Total deduction for dividends paid (Schedule A, line 7) 21b c Section 857(b)(2)(E) deduction (Schedule J, lines 2c, 2e, and 2f) 21c 9 10 11 12 13 14 15 16 17 18 19 20 21d Tax and Payments 22 23 24 25 Real estate investment trust taxable income. Subtract line 21d from line 20 . . . . . . Total tax (Schedule J, line 7) . . . . . . . . . . . . . . . . . . . . . . 2018 Net 965 tax liability paid from Form 965-B, Part II, column (k), line 2 . . . . . . . . Payments: a 2017 overpayment credited to 2018 25a b 2018 estimated tax payments . . . 25b ) d Bal ▶ 25d c Less 2018 refund applied for on Form 4466 25c ( e Tax deposited with Form 7004 . . . . . . . . . . . . . . 25e f Credits: (1) Form 2439 (2) Form 4136 25f g Refundable credit from Form 8827, line 8c . . . . . . . . . . 25g h 2018 Net 965 tax liability from Form 965-B, Part I, column (d), line 2 . 25h 26 Estimated tax penalty (see instructions). Check if Form 2220 is attached . . . . . . ▶ 27 Tax due. If line 25i is smaller than the total of lines 23, 24, and 26, enter amount owed . . . 28 Overpayment. If line 25i is larger than the total of lines 23, 24, and 26, enter amount overpaid . 29 Enter amount of line 28 you want: Credited to 2019 estimated tax ▶ Refunded ▶ 25i 26 27 28 29 Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Date Signature of officer Paid Preparer Use Only Print/Type preparer’s name Preparer’s signature ▲ ▲ Sign Here 22 23 24 May the IRS discuss this return with the preparer shown below? See instructions. Yes No Title Date Check if self-employed Firm’s name ▶ Firm’s EIN Firm’s address ▶ Phone no. For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 64114F PTIN ▶ Form 1120-REIT (2018) Form 1120-REIT (2018) Page 2 Part II—Tax on Net Income From Foreclosure Property (Section 856(e)) (see instructions) 1 Net gain or (loss) from the sale or other disposition of foreclosure property described in section 1221(a)(1) (attach statement) . . . . . . . . . . . . . . . . . . . . . . Gross income from foreclosure property (see instructions—attach statement) . . . . . . Total income from foreclosure property. Add lines 1 and 2 . . . . . . . . . . . . . Deductions directly connected with the production of income shown on line 3 (attach statement) Net income from foreclosure property. Subtract line 4 from line 3 . . . . . . . . . . Tax on net income from foreclosure property. Multiply line 5 by 21% (0.21). Enter here and on Schedule J, line 2b 2 3 4 5 6 1 2 3 4 5 6 Part III—Tax for Failure To Meet Certain Source-of-Income Requirements (Section 857(b)(5)) (see instructions) 1a b c 2a b c d e 3 4 5a b c d e 6 7 8 9 10 11 12a b c 13 14 15 16 Enter total income from Part I, line 8 . . . . . . . . . . 1a Enter total income from foreclosure property from Part II, line 3 . 1b Total. Add lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . Enter income from hedging transactions referred to in section 856(c)(5)(G) 2a Enter income from passive foreign exchange gain referred to in section 856(n)(3). See instructions . . . . . . . . . . . 2b Enter income from sources referred to in sections 856(c)(5)(J)(i). See instructions . . . . . . . . . . . . . . . . . . 2c Subtract lines 2a, 2b, and 2c from line 1c . . . . . . . . 2d Multiply line 2d by 95% (0.95) . . . . . . . . . . . . . . . . . . . . Enter income on line 1c from sources referred to in section 856(c)(2) . . . . . . . Subtract line 3 from line 2e. (If zero or less, enter -0-.) . . . . . . . . . . . . Enter income from hedging transactions referred to in section 856(c)(5)(G) 5a Enter income from real estate foreign exchange gain referred to in 5b section 856(n)(2). See instructions . . . . . . . . . . . Enter income from sources referred to in section 856(c)(5)(J)(i). See instructions . . . . . . . . . . . . . . . . . . 5c Subtract lines 5a, 5b, and 5c from line 1c . . . . . . . . 5d Multiply line 5d by 75% (0.75) . . . . . . . . . . . . . . . . . . . . Enter income on line 1c from sources referred to in section 856(c)(3) . . . . . . . Subtract line 6 from line 5. (If zero or less, enter -0-.) . . . . . . . . . . . . Enter the greater of line 4 or line 7. (If line 8 is zero, do not complete the rest of Part III.) Enter the amount from Part I, line 20 . . . . . . . . . . . . . . . . . . Enter the net capital gain from Schedule D (Form 1120), line 17 . . . . . . . . . Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . Enter total income from Part I, line 8 . . . . . . . . . . 12a Enter the net short-term capital gain from Schedule D (Form 1120), line 7. (If line 7 is a loss, enter -0-.) . . . . . . . . . . 12b Add lines 12a and 12b . . . . . . . . . . . . . . . . . . . . . . Enter capital gain net income from Part I, line 5 . . . . . . . . . . . . . . Subtract line 13 from line 12c . . . . . . . . . . . . . . . . . . . . Divide line 11 by line 14. Carry the result to five decimal places . . . . . . . . . Section 857(b)(5) tax. Multiply line 8 by line 15. Enter here and on Schedule J, line 2c . . . 1c . . . . . . 2e 3 4 . . . . . . . . . . . . . . 5e 6 7 8 9 10 11 . . . . . . . . . . 12c 13 14 15 16 . Part IV—Tax on Net Income From Prohibited Transactions (see instructions) 1 2 3 Gain from sale or other disposition of section 1221(a)(1) property (other than foreclosure property) . Deductions directly connected with the production of income shown on line 1 . . . . . . Tax on net income from prohibited transactions. Subtract line 2 from line 1. Enter here and on Schedule J, line 2d . . . . . . . . . . . . . . . . . . . . . . . . Schedule A 1 2 3 4 5 6 7 1 2 3 Deduction for Dividends Paid (see instructions) Dividends paid (other than dividends paid after the end of the tax year). Do not include dividends considered paid in the preceding tax year under section 857(b)(9) or 858(a), or deficiency dividends as defined in section 860 Dividends paid in the 12-month period following the close of the tax year under a section 858(a) election to treat the dividends as paid during the tax year . . . . . . . . . . . Dividends declared in October, November, or December deemed paid on December 31 under section 857(b)(9) Consent dividends (attach Forms 972 and 973) . . . . . . . . . . . . . . . . Deficiency dividends (section 860) (Attach Form 976) . . . . . . . . . . . . . . Total dividends paid. Add lines 1 through 5 . . . . . . . . . . . . . . . . . . Total deduction for dividends paid. If there is net income from foreclosure property on Part II, line 5, see instructions for limitation on the deduction for dividends paid. Otherwise, enter the total dividends paid from line 6 here and on line 21b of page 1 . . . . . . . . . . . 1 2 3 4 5 6 7 Form 1120-REIT (2018) Page 3 Form 1120-REIT (2018) Schedule J 1 2a b c d e f g 3a b c d e 4 5 6 7 Tax Computation (see instructions) Check if the REIT is a member of a controlled group (attach Schedule O (Form 1120)) . Important: Members of a controlled group, see instructions. Tax on REIT taxable income . . . . . . . . . . . . . 2a Tax from Part II, line 6 . . . . . . . . . . . . . . . . 2b Tax from Part III, line 16 . . . . . . . . . . . . . . . 2c Tax from Part IV, line 3 . . . . . . . . . . . . . . . 2d Tax imposed under section 857(b)(7)(A) (see instructions) . . . . 2e Tax imposed under sections 856(c)(7) and 856(g)(5) . . . 2f Income tax. Add lines 2a through 2f . . . . . . . . . . . . . . . . . . Foreign tax credit (attach Form 1118) . . . . . . . . . . 3a Credit from Form 8834 (see instructions) . . . . . . . . . 3b General business credit (attach Form 3800) . . . . . . . . 3c Other credits (attach statement—see instructions) . . . . . . 3d Total credits. Add lines 3a through 3d . . . . . . . . . . . . . . . . . Subtract line 3e from line 2g . . . . . . . . . . . . . . . . . . . . Personal holding company tax (attach Schedule PH (Form 1120)) . . . . . . . . Other taxes. Check if from: Form 4255 Form 8611 Other (attach statement) Total tax. Add lines 4 through 6. Enter here and on line 23, page 1 . . . . . . . . Schedule K Check method of accounting: a Cash b Accrual c Other (specify) ▶ 2 At the end of the tax year, did the REIT own, directly or indirectly, 50% or more of the voting stock of a domestic corporation? (For rules of attribution, see section 267(c).) . . . . . . If “Yes,” attach a statement showing: (a) name and employer identification number (EIN), (b) percentage owned, and (c) taxable income or (loss) before NOL and special deductions of such corporation for the tax year ending with or within your tax year. Is the REIT a subsidiary in a parent-subsidiary controlled group? . . . . . . . . . . If “Yes,” enter the name and EIN of the parent corporation ▶ 4 Yes No 6 . 2g . . . . . . . . . . 3e 4 5 6 7 During this tax year, did the REIT pay dividends (other than stock dividends and distributions in exchange for stock) in excess of the REIT’s current and accumulated earnings and profits? (See sections 301 and 316.) . . . . . . . . . If “Yes,” file Form 5452. Check this box if the REIT issued publicly offered debt instruments with original issue discount ▶ If so, the REIT may have to file Form 8281. Enter the amount of tax-exempt interest received or accrued during the tax year ▶ $ 7 8 9 Enter the available NOL carryover from prior tax years. (Do not reduce it by any deduction on line 21a, page 1.) . ▶ $ 10 Did the corporation have an election under section 163(j) for any real property trade or business or any farming business in effect during the tax year? (see instructions) . . . . . . . . . . . . . 11 Does the corporation satisfy one of the following conditions and the corporation does not own a pass-through entity with current year, or prior year carryover, excess business interest expense? (see instructions) . . . . . . . . . . . . . At the end of the tax year, did any individual, partnership, corporation, estate, or trust own, directly or indirectly, 50% or more of the REIT’s voting stock? (For rules of attribution, see section 856(h).) If “Yes,” attach a statement showing name and identifying number. (Do not include any information already entered in 3 above.) Enter percentage owned ▶ 5 At any time during the tax year, did one foreign person own, directly or indirectly, at least 25% of: (a) the total voting power of all classes of stock of the REIT entitled to vote, or (b) the total value of all classes of stock of the REIT? If “Yes,” enter: a Percentage owned ▶ b Owner’s country ▶ c . Other Information (see instructions) 1 3 ▶ The REIT may have to file Form 5472. Enter number of Forms 5472 attached ▶ a Yes No The corporation’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years preceding the current tax year do not exceed $25 million, and the corporation is not a tax shelter; or b The corporation only has business interest expense from (1) an electing real property trade or business, (2) an electing farming business, or (3) certain utility businesses under section 163(j)(7). If “No,” complete and attach Form 8990. Is the REIT attaching Form 8996 to certify as a Qualified 12 Opportunity Fund . . . . . . . . . . . If “Yes,” enter amount from Form 8996, line 13 . . . ▶ $ Form 1120-REIT (2018) Page 4 Form 1120-REIT (2018) Schedule L Balance Sheets per Books Beginning of tax year End of tax year (a) (b) (c) Assets Cash . . . . . . . . . . . . Trade notes and accounts receivable . . ) ( Less allowance for bad debts . . . . ( U.S. government obligations . . . . Tax-exempt securities (see instructions) . Other current assets (attach statement) . Loans to shareholders . . . . . . Mortgage and real estate loans . . . Other investments (attach statement) . . Buildings and other depreciable assets . ) ( Less accumulated depreciation . . . ( Land (net of any amortization) . . . . Intangible assets (amortizable only) . . ) ( Less accumulated amortization . . . ( Other assets (attach statement) . . . Total assets . . . . . . . . . . Liabilities and Shareholder’s Equity 14 Accounts payable . . . . . . . . 15 Mortgages, notes, bonds payable in less than 1 year 16 Other current liabilities (attach statement) 17 Loans from shareholders . . . . . . 18 Mortgages, notes, bonds payable in 1 year or more 19 Other liabilities (attach statement) . . . 20 Capital stock: a Preferred stock . . b Common stock . . 21 Additional paid-in capital . . . . . . 22 Retained earnings—Appropriated (attach statement) 23 Retained earnings—Unappropriated . . 24 Adjustments to shareholders’ equity (see instructions—attach statement) . . ( ) 25 Less cost of treasury stock . . . . . 26 Total liabilities and shareholders’ equity . Schedule M-1 Reconciliation of Income (Loss) per Books With Income per Return (see instructions) 1 Net income (loss) per books . . . . 7 Income recorded on books this year not included on this return (itemize): $ 2a Federal income tax Tax-exempt interest $ b Less: Section 856(c)(7) tax, 856(g)(5) tax, 857(b)(5) tax, section 857(b)(7) tax, and 8 Deductions on this return not ) built-in gains tax . $ ( charged against book income this ▶ c Balance . . . . . . . . . year (itemize): $ 3 Excess of capital losses over capital gains a Depreciation . b Net operating loss deduction (line 4 Income subject to tax not recorded on 21a, page 1) . $ books this year (itemize): c Deduction for dividends paid (line 5 Expenses recorded on books this year 21b, page 1) . $ not deducted on this return (itemize): a Depreciation . . . $ 9 Net income from foreclosure property b Section 4981 tax . $ 10 Net income from prohibited transactions c Travel and entertainment $ 11 Add lines 7 through 10 . . . 12 REIT taxable income (line 22, 6 Add lines 1 through 5 . . . . . . page 1)—line 6 less line 11 . . Schedule M-2 Analysis of Unappropriated Retained Earnings per Books (Schedule L, line 23) 5 Distributions: a Cash . . . 1 Balance at beginning of year . . . 2 Net income (loss) per books . . . . b Stock . . 3 Other increases (itemize): c Property . . 6 Other decreases (itemize): 7 Add lines 5 and 6 . . . . . 4 Add lines 1, 2, and 3 . . . . . . 8 Balance at end of year (line 4 less line 7) 1 2a b 3 4 5 6 7 8 9a b 10 11a b 12 13 (d) ) ) ) ( ) Form 1120-REIT (2018)
Extracted from PDF file 2018-federal-form-1120-reit.pdf, last modified December 2018

More about the Federal Form 1120-REIT Corporate Income Tax Tax Return TY 2018

We last updated the U.S. Income Tax Return for Real Estate Investment Trusts in December 2018, so this is the latest version of Form 1120-REIT, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 1120-REIT directly from TaxFormFinder. You can print other Federal tax forms here.

Other Federal Corporate Income Tax Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 941 Employer's Quarterly Federal Tax Return
Form 1120-H U.S. Income Tax Return for Homeowners Associations
Form 9465 Installment Agreement Request
Form 4562 Depreciation and Amortization (Including Information on Listed Property)
990 (Schedule O) Supplemental Information to Form 990 or 990-EZ

Download all  tax forms View all 775 Federal Income Tax Forms


Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 1120-REIT from the Internal Revenue Service in December 2018.

Show Sources >

Form 1120-REIT is a Federal Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 1120-REIT

We have a total of eight past-year versions of Form 1120-REIT in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 1120-REIT

2018 Form 1120-REIT

2017 Form 1120-REIT

2016 Form 1120-REIT

2016 Form 1120-REIT

2016 Form 1120-REIT

U.S. Income Tax Return for Real Estate Investment Trusts 2015 Form 1120-REIT

2015 Form 1120-REIT

U.S. Income Tax Return for Real Estate Investment Trusts 2014 Form 1120-REIT

2014 Form 1120-REIT

U.S. Income Tax Return for Real Estate Investment Trusts 2013 Form 1120-REIT

2013 Form 1120-REIT

U.S. Income Tax Return for Real Estate Investment Trusts 2012 Form 1120-REIT

2012 Form 1120-REIT

U.S. Income Tax Return for Real Estate Investment Trusts 2011 Form 1120-REIT

2011 Form 1120-REIT


TaxFormFinder Disclaimer:

While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.

** This Document Provided By TaxFormFinder.org **
Source: http://www.taxformfinder.org/federal/form-1120-reit