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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

Electronic filing. Beginning in mid-February 2026, real estate investment trusts (REITs) will be able to file Form 1120-REIT electronically. See Electronic Filing, later.

Increase in penalty for failure to file. For tax returns required to be filed in 2026, the minimum penalty for failure to file a return that is over 60 days late has increased to the smaller of the tax due or $525. See Late filing of return, later.

Electronic payments. If the REIT has access to U.S. banking services or electronic payment systems, it should use direct deposit for any refunds and pay electronically for any payments, whenever possible.

line 24b. For more information, see the instructions for Line 24b and Line 25h.

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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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