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Tennessee Free Printable Financial Institution Franchise and Excise Captive REIT Disclosure for 2019 Tennessee Captive REIT Disclosure Form

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Captive REIT Disclosure Form
Financial Institution Franchise and Excise Captive REIT Disclosure

RV-F1320201 (4/18) Taxable Year Account No./FEIN Taxpayer Name Financial Institution Franchise and Excise Tax Captive REIT Disclosure Has taxpayer requested and received a tax ruling from the Department of Revenue regarding captive REIT(s) disclosed on this form? Yes No Complete a REIT Disclosure below for each captive REIT from which the taxpayer received dividends, directly or indirectly, during the taxable year. REIT Disclosure Name of REIT FEIN Location Address City, State, ZIP Code Amount of dividend received REIT’s principal business activity Describe the taxpayer’s relationship to the captive REIT. Attach an organizational chart to show the REIT’s ownership. REIT Disclosure Name of REIT FEIN Location Address City, State, ZIP Code Amount of dividend received REIT’s principal business activity Describe the taxpayer’s relationship to the captive REIT. Attach an organizational chart to show the REIT’s ownership. REIT Disclosure Name of REIT FEIN Location Address City, State, ZIP Code Amount of dividend received REIT’s principal business activity Describe the taxpayer’s relationship to the captive REIT. Attach an organizational chart to show the REIT’s ownership. Instructions: Financial Institution Franchise and Excise Tax Captive REIT Disclosure General Information Any financial institution that receives dividends, directly or indirectly, from one or more captive real estate investment trusts (“captive REITs”) must complete the Financial Institution Franchise and Excise Tax Captive REIT Disclosure form. A captive REIT is an entity with an election in effect under 26 U.S.C. § 856(c)(1), in which the taxpayer, directly or indirectly, has at least 80% ownership interest by value determined in accordance with generally accepted accounting principles and whose shares are not traded on a national stock exchange. This form must be filed with Form FAE174, which is due on the 15th day of the 4th month following the close of the taxable year. Failure to file this form will result in the disallowance of the dividends received deduction provided in Tenn. Code Ann. § 67-4-2006(b)(2)(A) with respect to any direct or indirect dividends received from a captive REIT. Additionally, failure to disclose a captive REIT dividend will result in a 50% penalty on the amount of any underpayment arising from the disallowance of the 80% owned dividend received deduction. Instructions Enter the taxable period shown on the Franchise and Excise Financial Institution Tax Return, the legal name of the taxpayer, and the taxpayer’s franchise and excise tax nine-digit account number or the federal employer identification number. Check the appropriate box to indicate whether or not the taxpayer has requested and received a binding letter ruling, in accordance with Tenn. Code Ann. § 67-1-109, pertaining to the Captive REIT(s) disclosed on this form. REIT Disclosure Complete a REIT Disclosure section for each captive REIT from which the taxpayer received dividends, directly or indirectly, during the taxable year. Attach additional forms as needed.  Enter the legal name, address, and FEIN of the REIT on the appropriate lines. Use the address of the REIT’s principal office or place of business.  Enter the amount of dividends received, directly or indirectly, from the captive REIT.  Provide a complete description of the captive REIT’s principal business activity.  Provide a complete description of the relationship between the taxpayer and the captive REIT. If the captive REIT is indirectly owned, show the ownership from the REIT to the taxpayer. Attach an organizational chart to show the REIT’s ownership.
Extracted from PDF file 2018-tennessee-form-fae-reitdisc.pdf, last modified April 2018

More about the Tennessee Form FAE-ReitDisc Corporate Income Tax TY 2018

We last updated the Captive REIT Disclosure Form in January 2019, so this is the latest version of Form FAE-ReitDisc, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form FAE-ReitDisc directly from TaxFormFinder. You can print other Tennessee tax forms here.

Other Tennessee Corporate Income Tax Forms:

TaxFormFinder has an additional 65 Tennessee income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form FAE-170 Franchise and Excise Tax Return Kit
Form BUS415-2 County Business Tax Return - Classification 2
Form FAE-183 Franchise and Excise Tax Annual Exemption Renewal
Form FAE-173 Application for Extension of Time to File
BUS-Schd-B Payment to Subcontractor Worksheet - Schedule B

Download all TN tax forms View all 66 Tennessee Income Tax Forms


Form Sources:

Tennessee usually releases forms for the current tax year between January and April. We last updated Tennessee Form FAE-ReitDisc from the Department of Revenue in January 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 Tennessee Form FAE-ReitDisc

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


2018 Form FAE-ReitDisc

Financial Institution Franchise and Excise Captive REIT Disclosure

2016 Form FAE-ReitDisc

Financial Institution Franchise Excise Tax Captive REIT Disclosure Form

2015 Form FAE-ReitDisc

Financial Institution Franchise Excise Tax Captive REIT Disclosure Form

Financial Institution Franchise Excise Tax Captive REIT Disclosure Form 2012 Form FAE-ReitDisc

Financial Institution Franchise Excise Tax Captive REIT Disclosure Form


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