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Mailing Addresses for Forms 1120-REIT And the total assets at the end of the tax year are Use the following IRS center address $10 million or more, or less than $10M and Schedule M-3 is filedDepartment of the Treasury Internal Revenue Service Ogden, UT 84201-00123 more rows Aug 15, 2022
Unless exempt under section 501, all domestic corporations (including corporations in bankruptcy) must file an income tax return whether or not they have taxable income. Domestic corporations must file Form 1120, unless they are required, or elect to file a special return.
Typically, for federal and state income tax purposes, REITs are taxed as corporations regardless of how they were organized. For purposes of state alternative or non-income taxes, however, how a REIT is organized matters greatly.
Ordinary income dividends are reported in Box 1. Qualified dividends in Box 1b. Capital gains distributions are generally reported in Box 2a.
Use Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, to report the income, gains, losses, deductions, credits, certain penalties, and to figure the income tax liability of a REIT.
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Use Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, to report the income, gains, losses, deductions, credits, certain penalties, and to figure the income tax liability of a REIT.
Corporation, trusts, and associations electing to be treated as Real Estate Investment Trusts file this form to report their. income, gains, losses, deductions, credits, certain penalties and. income tax liability.
The majority of REIT dividends are taxed as ordinary income up to the maximum rate of 37% (returning to 39.6% in 2026), plus a separate 3.8% surtax on investment income. Taxpayers may also generally deduct 20% of the combined qualified business income amount which includes Qualified REIT Dividends through Dec.
Domestic corporations use this form to: Report their income, gains, losses, deductions, credits. Figure their income tax liability.
Ordinary income dividends are reported in Box 1. Qualified dividends in Box 1b. Capital gains distributions are generally reported in Box 2a.

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