2025›Instructions for Form 1120-REIT›Specific Instructions
Period Covered
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
File the 2025 return for calendar year 2025 and fiscal years that begin in 2025 and end in 2026. For a fiscal year return, fill in the tax year in the space at the top of the form.
The 2025 Form 1120-REIT can also be used if:
The REIT has a tax year of less than 12 months that begins and ends in 2026, and
The 2026 Form 1120-REIT is not available at the time the REIT is required to file its return.
The REIT must show its 2026 tax year on the 2025 Form 1120-REIT and take into account any tax law changes that are effective for tax years beginning after December 31, 2025.
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