2025›Instructions for Form 1120-REIT
General Instructions
Instruction 1120-REIT — Instructions for Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- 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
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