2024年9月11日 · A corporation (other than a REIT (Real Estate Investment Trust) or an ineligible corporation) and a REIT use this form to jointly elect to have the corporation treated as a taxable REIT subsidiary under section 856 (l).

A corporation (other than a REIT or an ineligible corporation) and a REIT use Form 8875 to jointly elect to have the corporation treated as a taxable REIT subsidiary (TRS) under section 856(l). The corporation and the REIT can make this election if the REIT directly or indirectly owns stock in …

2025年1月29日 · Learn about Form 8875, its filing requirements, key sections, and how to correct errors to ensure compliance and proper documentation. Form 8875 plays a crucial role for entities electing Real Estate Investment Trust (REIT) status. Understanding this form is essential for compliance with IRS regulations and optimizing tax benefits.

In order to become a TRS, a corporation should have stock owned directly or indirectly by a REIT. The application for TRS is done by the REIT and the corporation through Form 8875. The TRSs are usually organized as limited liability companies (LLC) per law hence it is dismissed for federal income taxation. [3] [4]

2024年9月11日 · To make a TRS election, a REIT and a corporation that is either partially or wholly owned by the REIT, file a joint election via Form 8875. The effective date of the election cannot be more than 2 months and 15 days before the election is filed or more than 12 months after the date the election is filed.

2019年11月11日 · If a REIT acquires more than 35% of another corporation (by vote or stock value), the IRS will consider the target corporation to be a TRS, although the REIT must update its Form 8875 filing. A TRS cannot revoke election unless both parties complete a …

Download or print the 2023 Federal Form 8875 (Taxable REIT Subsidiary Election) for FREE from the Federal Internal Revenue Service.

2023年5月25日 · According to the Announcement, this Form is to be used for taxable years beginning after 2000 for eligible entities to elect treatment as a TRS. The instructions to Form 8875 provide that the subsidiary and the REIT can make the …

To make a TRS election, the REIT and corporation must jointly file IRS Form 8875. The effective date of the election must occur within a specific time window: no more than 45 days before the filing, and no more than 12 months after the filing.

A corporation (other than a REIT or an ineligible corporation) and a REIT use Form 8875 to jointly elect to have the corporation treated as a taxable REIT subsidiary (TRS) under section 856(l). The corporation and the REIT can make this election if the REIT directly or indirectly owns stock in …