Federal housing law
Instruction 1120-REIT — Instructions for Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 1 chapter · 44 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Form 1120-REIT
Overview- Future Developments
- What’s New
- Photographs of Missing Children
- The Taxpayer Advocate Service
- How To Get Forms and Publications
▸General Instructions
Overview- Purpose of Form
- Who Must File
- General Requirements To Qualify as a REIT
- Other Requirements
- Termination of Election
- Taxable REIT Subsidiaries (TRS)
- Electronic Filing
- When To File
- Who Must Sign
- Paid Preparer Authorization
- Assembling the Return
- Tax Payments
- Estimated Tax Payments
- Interest and Penalties
- Accounting Methods
- Accounting Period
- Rounding Off to Whole Dollars
- Recordkeeping
- Other Forms That May Be Required
- Statements
▸Specific Instructions
Overview- Period Covered
- Name and Address
- Item B. 100%-Owned Subsidiaries and Personal Holding Companies
- Item C. Employer Identification Number (EIN)
- Item D. Date Entity Established
- Item E. Total Assets
- Item F. Final Return, Name Change, Address Change, or Amended Return
- Item G. Type of REIT
- Item H. PBA Code (Equity REITs Only)
- Part I—Real Estate Investment Trust Taxable Income
- 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
- Schedule K—Other Information
- Schedule L—Balance Sheets per Books
- Schedule M-1