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2025›Instructions for Form 1120-REIT›Specific Instructions

Item C. Employer Identification Number (EIN)

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

Enter the REIT’s EIN. If the REIT does not have an EIN, it must apply for one. An EIN can be applied for in the following ways.

  • Online – Go to IRS.gov/EIN . The EIN is issued immediately once the application information is validated.

  • By faxing or mailing Form SS-4, Application for Employer Identification Number.

Note: REITs located in the United States or U.S. territories can use the online application process.

EIN applied for but not received. If the REIT has not received its EIN by the time the return is due, enter “Applied for” in the space for the EIN. See the Instructions for Form SS-4 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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