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

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

What Is IRS Form 1120-REIT?

IRS Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, is a form filed with the Internal Revenue Service (IRS) by corporations, trusts, and associations electing to be treated as Real Estate Investment Trusts (REITs) in order to report their income, deductions, credits, gains, losses, certain penalties, and their income tax liability.

Alternate Name:

  • Real Estate Investment Trust Tax Return.

Form 1120-REIT was issued by the IRS and last revised in 2023. Download a fillable version of the Real Estate Investment Trust Tax Return through the link below.

ADVERTISEMENT

IRS Form 1120-REIT Instructions

Detailed information is provided in the IRS-distributed Form 1120-REIT instructions. This Real Estate Investment Trust Tax Return must be signed and dated by the REIT's president, vice president, chief accounting officer, treasurer, assistant treasurer, or any corporate officer authorized to sign. A return that is filed by a receiver, trustee, or assignee on behalf of a REIT must be signed by the fiduciary. Generally, anyone who gets paid to prepare the return is required to sign it and fill in the "Paid Preparer Use Only" section.

In general, a REIT is required to file this return by the 15th day of the 4th month after the end of its tax year. A REIT that has dissolved is required to file by the 15th day of the 4th month after the date of its dissolution. If the REIT's tax year ends on June 30, the REIT is required to file the return by the 15th day of the 3rd month after the end of the REIT's tax year. If the due date falls on a weekend or legal holiday, the form may be filed on the next business day.

If a REIT does not meet the filing deadline, including extensions, a penalty of 5% of the unpaid tax for each month or day the return is late, and up to a maximum of 25%, shall apply. The minimum penalty for filing 60 or more days late is the tax due or $210, whichever is smaller. If the REIT can demonstrate that failure to file the Form 1120-REIT on time was due to reasonable cause, the penalty will not be imposed.


IRS 1120-REIT Related Forms:

Other Revisions

Download IRS Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts

4.7 of 5 (104 votes)
  • IRS Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts

    1

  • IRS Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts, Page 2

    2

  • IRS Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts, Page 3

    3

  • IRS Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts, Page 4

    4

  • IRS Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts, Page 5

    5

  • IRS Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts, Page 1
  • IRS Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts, Page 2
  • IRS Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts, Page 3
  • IRS Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts, Page 4
  • IRS Form 1120-REIT U.S. Income Tax Return for Real Estate Investment Trusts, Page 5
Prev 1 2 3 4 5 Next
ADVERTISEMENT