2025›Instructions for Form 1120-REIT›General Instructions
Who Must File
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
A corporation, trust, or association that meets certain conditions (discussed below) must file Form 1120-REIT if it elects to be treated as a REIT for the tax year (or has made that election for a prior tax year and the election has not been terminated or revoked). The election is made by figuring taxable income as a REIT on Form 1120-REIT.
Qualified opportunity funds. If the REIT intends to self-certify as a qualified opportunity fund (QOF), the REIT must file Form 1120-REIT and attach Form 8996, even if it had no income or expenses to report. See Schedule K, Question 12, later. Also, see the Instructions for Form 8996.
Get a plain-English answer with a citation back to this text.
Ask AI about this code