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Federal Free Printable Form 8811 (Rev. August 2013) for 2019 Federal Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations

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Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations
Form 8811 (Rev. August 2013)

Form 8811 Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations (Rev. August 2013) Department of the Treasury Internal Revenue Service ▶ OMB No. 1545-1099 Information about Form 8811 and its instructions is at www.irs.gov/form8811. Caution. A Financial Asset Securitization Investment Trust (FASIT) should only file this form if it is amending or voiding a previously filed Form 8811. See When To File. Check below to indicate type of filer (see Who Must File): REMIC Issuer of collateralized debt obligation (CDO) 1 Name of REMIC or issuer of CDO 2 Employer identification number 3 Address (see instructions) 4 Name and title of the representative to be contacted by the public (see instructions) 5 Telephone number of representative (optional) 6 Address of the representative to be contacted by the public (if different from REMIC’s or issuer’s) 8 Startup day or issue date (mm/dd/yyyy) 7 CUSIP number(s) (see instructions) 9 Name and title of the representative to be contacted by the IRS (see instructions) 10 Telephone number of representative 11 Address of the representative to be contacted by the IRS Under penalties of perjury, I declare that I have examined this return, including accompanying statements, and to the best of my knowledge and belief, it is true, correct, and complete. Signature (see instructions) ▲ ▲ Please Sign Here Date General Instructions Who Must File Section references are to the Internal Revenue Code unless otherwise noted. Form 8811 must be filed by entities that elect to be treated as a REMIC and by issuers of CDOs. Future Developments For the latest information about developments related to Form 8811 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8811. What's New There is a new filing address for Form 8811. See Where To File, later. Purpose of Form A REMIC or issuer of a CDO (defined in Regulations section 1.6049-7(d)(2)) uses Form 8811 to provide the information required by Regulations section 1.6049-7(b)(1)(ii) to be published in the directory of REMICs and issuers of CDOs, Pub. 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Title If the REMIC or another issuer ceases to have interests outstanding, file a copy of the original Form 8811 with the word “VOID” written across the form. When To File The IRS lists any changes or voided issues in Pub. 938. File Form 8811 no later than 30 days after the startup day of the REMIC or issue date of the CDO. Use and Availability of Information on This Form The REMIC or issuer of a CDO must file a new Form 8811 within 30 days after the change of any of the information provided on a previously filed Form 8111. When completing a new Form 8811 for this purpose, write the word “AMENDED” across the top of the form. If the issuer is a FASIT, and the information being amended does not appear on the current version of the form, prepare a separate statement detailing the information that is being changed. File the amended Form 8811, a copy of the original Form 8811 (with the word “COPY” written across the top of the form), and the separate statement (if required). For Paperwork Reduction Act Notice, see page 2. Cat. No. 10460C The information on line 1 and lines 3 through 8 will be published in Pub. 938. Pub. 938 is only available on the Internet. To get Pub. 938, visit IRS.gov. Where To File Send Form 8811 to: Department of the Treasury Internal Revenue Service Ogden, UT 84201-0209 Signatures REMIC with a startup day after November 9, 1988. For a REMIC with a startup day after November 9, 1988, Form 8811 must be signed by a person who could sign the return of the entity in the absence of the REMIC election. Form 8811 (Rev. 8-2013) Form 8811 (Rev. 8-2013) Thus, the return of a REMIC that is a corporation or trust must be signed by a corporate officer or a trustee, respectively. For REMICs that consist of segregated pools of assets, the return must be signed by a person who could sign the return of the entity that owns the assets of the REMIC under applicable state law. REMIC with a startup day before November 10, 1988. A REMIC with a startup day before November 10, 1988, may elect to apply the rules applicable to REMICs with a startup day after November 9, 1988. Otherwise, Form 8811 must be signed by a residual interest holder or, as provided in section 6903, by a fiduciary who is acting for the REMIC and who has given adequate notice as prescribed in Regulations section 301.6903-1(b). The term “fiduciary” means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. Issuer of a CDO. Form 8811 must be signed by a person who could sign the return of the issuer of the CDO. Specific Instructions Line 3 Enter the number, street, room or suite number (or P.O. box number), city or town, state, and zip code. You may enter a website address only if the address takes you directly to a webpage that contains all the address information specified in the prior sentence. Lines 4, 5, and 6 Enter the name, title, and either the address or the address and telephone number of the official or representative designated by the REMIC or issuer of Page the CDO to provide information necessary to figure the amount of interest and original issue discount (OID) that the holder is required to report on the appropriate tax return. You may enter a website address in line 6 only if the address takes you directly to a webpage that contains all the address information specified in the instructions for line 3. Note. Do not complete line 6 if the entry would be the same address that was entered in line 3. Line 7 Enter the Committee on Uniform Security Identification Procedure (CUSIP) number assigned to each class of REMIC regular interest or to each CDO. Line 8 The startup day is the day on which the REMIC issued all of its regular and residual interests. However, a sponsor may contribute property to a REMIC in exchange for regular and residual interests over any period of 10 consecutive days and the REMIC may designate any one of those 10 days as the startup day. The day so designated is then the startup day, and all interests are treated as issued on that day. For non-REMIC debt obligations, the issue date is defined in section 1275(a)(2). Lines 9, 10, and 11 Enter the name and title, address, and telephone number of the official or representative of the REMIC or issuer of the CDO whom the IRS may contact with questions concerning this form. This information will not appear in Pub. 938. 2 Paperwork Reduction Act Notice We ask for the information on this form to carry out the internal revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and return information are confidential, as required by section 6103. The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping . . . . 3 hr., 6 min. Learning about the law or the form . . . . . . 35 min. Preparing, copying, assembling, and sending the form to the IRS . . . . . 40 min. . . If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. NW, IR-6526 Washington, DC 20224
Extracted from PDF file 2018-federal-form-8811.pdf, last modified November 2005

More about the Federal Form 8811 Corporate Income Tax TY 2018

We last updated the Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations in February 2019, so this is the latest version of Form 8811, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 8811 directly from TaxFormFinder. You can print other Federal tax forms here.

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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 8811 from the Internal Revenue Service in February 2019.

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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 8811

We have a total of seven past-year versions of Form 8811 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 8811

Form 8811 (Rev. August 2013)

2017 Form 8811

Form 8811 (Rev. August 2013)

2016 Form 8811

Form 8811 (Rev. August 2013)

Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations 2015 Form 8811

Form 8811 (Rev. August 2013)

Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations 2013 Form 8811

Form 8811 (Rev. August 2013)

Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations 2012 Form 8811

Form 8811 (Rev. July 2011)

Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations 2011 Form 8811

Form 8811 (Rev. July 2011)


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