U.S. Income Tax Return for Real Estate Investment Trusts
Section references are to the Internal Revenue Code unless otherwise noted.
2007
Table of Contents
- Instructions for Form 1120-REIT - Introductory Material
- General Instructions
- Purpose of Form
- Who Must File
- General Requirements To Qualify as a REIT
- Other Requirements
- Termination of Election
- Taxable REIT Subsidiaries (TRS)
- When To File
- Who Must Sign
- Paid Preparer Authorization
- Assembling the Return
- Depository Methods of Tax Payment
- Estimated Tax Payments
- Interest and Penalties
- Accounting Methods
- Accounting Period
- Rounding Off to Whole Dollars
- Recordkeeping
- Other Forms That May Be Required
- Statements
- Specific Instructions
- Period Covered
- Name and Address
- Item B. 100%-owned Subsidiaries and Personal Holding Companies
- Item C. Employer Identification Number (EIN)
- Item D. Date REIT Established
- Item E. Total Assets
- Item F. Final Return, Name Change, Address Change, or Amended Return
- Item G. Type of REIT
- Item H. PBA Code (Equity REITs Only)
- Part I—Real Estate Investment Trust Taxable Income
- Part II—Tax on Net Income From Foreclosure Property
- Part III—Tax for Failure To Meet Certain Source-of-Income Requirements
- Part IV—Tax on Net Income From Prohibited Transactions
- Schedule A—Deduction for Dividends Paid
- Schedule J—Tax Computation
- Line 1
- Line 2a-Tax on REIT Taxable Income
- Line 2e
- Line 2f-Taxes Imposed Under Section 856(c)(7) and Section 856(g)(5)
- Line 2g-Alternative Minimum Tax (AMT)
- Line 2h-Income Tax
- Line 3a-Foreign Tax Credit
- Line 3b-Qualifed Electric Vehicle Credit
- Line 3c-General Business Credit
- Line 3d-Other credits
- Line 5-Personal Holding Company Tax
- Line 6-Other Taxes
- Line 7-Total Tax
- Schedule K—Other Information
- Schedule L-Balance Sheets per Books
- Schedule M-1
- Instructions for Form 1120-REIT - Notices
- Index
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