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Instructions for Form 1120-REIT

• Changes To Note
• Photographs of Missing Children
• Unresolved Tax Issues
• How To Get Forms and Publications
  • Personal computer
  • CD-ROM
  • By Phone and in Person

• How To Access the Internal Revenue Bulletin (I.R.B.)
• General Instructions
  • Purpose of Form
  • Who Must File
  • General Requirements To Qualify as a REIT
  • Termination of Election
  • Taxable REIT Subsidiaries
  • When To File
  • Who Must Sign
  • Paid Preparer Authorization
  • Other Forms, Returns, Schedules, and Statements That May Be Required
    • Statements
    • Assembling the Return

  • Accounting Methods
  • Accounting Periods
  • Rounding Off to Whole Dollars
  • Recordkeeping
  • Depository Method of Tax Payment
    • Electronic Deposit Requirement
    • Deposits With Form 8109

  • Estimated Tax Payments
  • Interest and Penalties

• Specific Instructions
  • Period Covered
  • Name and Address
  • Item B. 100%-owned Subsidiaries and Personal Holding Companies
    • REITs with 100%-owned Subsidiaries
    • Personal Holding Companies

  • Item C. Employer Identification Number (EIN)
  • Item D. Date REIT Established
  • Item E. Total Assets
  • Item F. Final Return, Name Change, Address Change, or Amended Return
  • Part I - Real Estate Investment Trust Taxable Income
    • Income
    • Deductions
      • Limitations on Deductions

    • Tax and Payments

  • Part II - Tax on Net Income From Foreclosure Property
  • Part III - Tax for Failure To Meet Certain Source-of-Income Requirements
  • Part IV - Tax on Net Income From Prohibited Transactions
  • Schedule A - Deduction for Dividends Paid
  • Schedule J - Tax Computation
    • Lines 1 and 2
    • Line 3a-Tax on REIT Taxable Income
    • Line 3e
    • Line 3f-Alternative Minimum Tax (AMT)
    • Line 3g-Income Tax
    • Line 4a-Foreign Tax Credit
    • Line 4b
    • Line 4c-General Business Credit
    • Line 4d-Credit for Prior Year Minimum Tax
    • Line 6-Personal Holding Company Tax
    • Line 7-Other Taxes
      • Recapture of Investment Credit
      • Recapture of Low-Income Housing Credit
      • Other

    • Line 8-Total Tax

  • Schedule K - Other Information
    • Question 3
    • Question 5
    • Item 8
    • Item 9

  • Schedule L - Balance Sheets per Books
  • Schedule M-1 Reconciliation of Income (Loss) per Books With Income per Return

• Paperwork Reduction Act Notice.

Index

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W

• Where to file

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