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2025›Instructions for Form 1120-REIT›Specific Instructions

Item B. 100%-Owned Subsidiaries and Personal Holding Companies

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 With 100%-Owned Subsidiaries Check this box if this return is filed for a REIT with 100%-owned REIT subsidiaries under section 856(i). These subsidiaries are not treated as separate corporations.

Do not check this box for a taxable REIT subsidiary. See the instructions for Taxable REIT Subsidiaries , earlier.

Personal Holding Companies Personal holding companies must attach to Form 1120-REIT a Schedule PH (Form 1120), U.S. Personal Holding Company (PHC) Tax. See the Instructions for Schedule PH (Form 1120) for details.

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▸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

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