What is IRS Form 1120 REIT?

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.

Is a REIT a corporation for tax purposes?

For all practical purposes, REITs are generally exempt from taxation at the trust level as long they distribute at least 90% of their income to their unitholders. However, even REITs adhering to this rule still face corporate taxation on any retained income.

Can a REIT be a corporation?

The net effect of these rules is that an entity formed as a trust, partnership, limited liability company or corporation can be a ReIT. Publicly traded ReITs are typically corporations or business trusts.

How are REITs taxed in 2019?

REITs receive special tax treatment so long as they pay out at least 90% of their income as dividends (REITs often pay out close to 100%). For federal income tax purposes, REITs file a form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts (downloads as a PDF).

Are REITs considered passive income?

The dividend income that REITs can provide makes them an attractive investment option for those looking for a form of passive income and for those retired who need an income stream. REITs pay out nearly all of their profits as dividends.

How are REITs treated for tax purposes?

The dividend payments made by the REIT are taxed to the unitholder as ordinary income, unless they are considered qualified dividends, which are taxed as capital gains. Otherwise, the dividend will be taxed at the unitholder's top marginal tax rate. ... These payments also reduce the cost basis for the unitholder.

What tax return does a REIT file?

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

How is REIT income reported?

Investors buy shares in the trust, and the REIT passes income from its holdings to those investors. Because real estate generates different kinds of cash flow, the income that investors receive from a REIT can fall into different categories, each with its own tax rules.

Do you pay taxes on REIT dividends?

Taxation to Unitholders The dividend payments made by the REIT are taxed to the unitholder as ordinary income, unless they are considered qualified dividends, which are taxed as capital gains. Otherwise, the dividend will be taxed at the unitholder's top marginal tax rate.

Should REITs be in a taxable account?

It used to be a commonplace among financial planners that Reits should go only in a tax-deferred account, since they pay high dividends taxed at ordinary rates. It's time to give that blanket rule a rest. Many Reits are taxed lightly and do fine in taxable accounts. ... For most investors, this rate is 15% or 20%.

Get IRS 1120-REIT 2015

Ctions) , 20 Information about Form 1120-REIT and its instructions is available at www.irs.gov/form1120reit. A Year of REIT status election B Check if a: 1 REIT with 100% , 2015, ending OMB No. 1545-0123 Please Type or Print 2 Personal holding co. (attach Sch. PH) 2015 Name C Employer identification number Number, street, and room or suite no. (If a P.O. box, see instructions.) D Date REIT established City or town, state, and ZIP code E Total assets (see instructions) $ (1) Final.

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