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).

Purpose of Form 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 the corporation.

2025年1月29日 · Form 8875 is required for entities electing to be treated as a REIT or a Qualified REIT Subsidiary (QRS) under the Internal Revenue Code. This election provides tax …

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 …

For tax years beginning after July 30, 2008, a corporation is eligible to be treated as a taxable REIT subsidiary when providing rights to operate a health care facility if certain conditions are met. See Purpose of Form for more information.

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]

2019年11月11日 · To make a TRS election, the REIT and the corporation must jointly file IRS Form 8875, Taxable REIT Subsidiary Election. The election effective date must occur within the following time window:

2025年3月7日 · Under Internal Revenue Code (IRC) Section 856 (l), a REIT must own stock in the subsidiary, either directly or indirectly. Both entities must file IRS Form 8875, “Taxable REIT Subsidiary Election,” to notify the IRS of the TRS designation.

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.

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