2025›Instructions for Form 1120-REIT
Specific 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
- 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
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