Skip to content
ChatProjectCodes

2025›Instructions for Form 1120-REIT›Specific Instructions

Item H. PBA Code (Equity REITs Only)

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 only one code that best reflects the principal business activity of an equity REIT from the selection below.

  • 531110– Lessors of Residential Buildings & Dwellings.

8 Instructions for Form 1120-REIT (2025)

  • 531120– Lessors of Nonresidential Buildings (except Miniwarehouses).

  • 531130– Lessors of Miniwarehouses & Self-Storage Units.

  • 531190– Lessors of Other Real Estate Property.

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.