Investment Income


Forms and Instructions

Relevant Forms

Form 976 Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust

Form 1066 U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
Instructions for Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return

Form 1066 (Schedule Q) Quarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation

Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts
Instructions for Form 1120 REIT, U.S. Income Tax Return for Real Estate Investment Trusts

Form 1120-RIC U.S. Income Tax Return for Regulated Investment Companies
Instructions for Form 1120-RIC, U.S. Income Tax Return For Regulated Investment Companies

Form 3468 Investment Credit

Form 4255 Recapture of Investment Credit

Form 4952 Investment Interest Expense Deduction

Form 8612 Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts

Form 8613 Return of Excise Tax on Undistributed Income of Regulated Investment Companies

Form 8615 Tax for Certain Children Who Have Investment Income of More Than $1,900
Instructions for Form 8615, Tax for Certain Children Who Have Investment Income of More Than $1,900

Form 8621 Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund
Instructions for Form 8621, Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund

Form 8621-A Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company
Instructions for Form 8621-A, Return by a Shareholder Making Certain Late Elections To End Treatment as a Passive Foreign Investment Company

Form 8811 Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations

Form 8831 Excise Taxes on Excess Inclusions of REMIC Residual Interests

Form 8874-A Notice of Qualified Equity Investment for New Markets Credit

Form 8875 Taxable REIT Subsidiary Election

Form 8927 Determination Under Section 860(e)(4) by a Qualified Investment Entity

Form 8942 Application for Certification of Qualified Investments Eligible for Credits and Grants Under the Qualifying Therapeutic Discovery Project Program
Instructions for Form 8942, Application for Certification of Qualified Investments Eligible for Credits and Grants Under the Qualifying Therapeutic Discovery Project Program


Publications

Related Publications

Publication 550 Investment Income and Expenses

Publication 938 Real Estate Mortgage Investment Conduits (REMICS) Reporting Information (And Other Collateralized Debt Obligations (CDOs))

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - What Happens After I File?

Publication 17 - Your Federal Income Tax (For Individuals) - Investment Interest

Publication 17 - Your Federal Income Tax (For Individuals) - Tax for Certain Children Who Have Investment Income of More Than $1,900

Publication 550 - Investment Income and Expenses - Investment Income

Publication 570 - Tax Guide for Individuals With Income from U.S. Possessions - Possession Source Income

Publication 929 - Tax Rules for Children and Dependents - Tax for Certain Children Who Have Investment Income of More Than $1,900