Skip to content
ChatProjectCodes

2025›Instructions for Form 1120-REIT›General Instructions

Electronic Filing

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

REITs can generally electronically file (e-file) Form 1120-REIT, related forms, schedules, and attachments; Form 7004 (automatic extension of time to file); and Forms 940, 941, and 944 (employment tax returns). If there is a balance due, the REIT can authorize an electronic funds withdrawal while e-filing. Form 1099 and other information returns can also be electronically filed. The option to e-file does not, however, apply to certain returns.

REITs are required to e-file Form 1120-REIT if the REIT files 10 or more returns of any type during the calendar year (including income tax, employment tax, excise tax, and information returns). See Regulations section 301.6011-5. However, these REITs can request a waiver of electronic filing requirements.

For more information on e-filing, see E-file for Business and Self-employed Taxpayers on IRS.gov

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — Instruction 1120-REIT — Instructions for Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts
Instruction 1120-REIT — Instructions for Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.