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Form 8811: Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations
IRS Form 8811 is the Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations. This form provides required information to be published in Pub. 938, with a filing deadline of no later than 30 days after startup/issue date.
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IRS Form 8811 - Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations
IRS Form 8811 is the Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations. This form provides required information to be published in Pub. 938, with a filing deadline of no later than 30 days after startup/issue date.
Risk Radar
Scan points- 1Failing to file within 30 days after the startup day or issue date is a critical deadline violation.
- 2Filing without writing "AMENDED" across the top when amending a prior submission.
- 3Not including the specific startup day on Line 8 if it is not obvious from other data.
- 4Omitting the required signature of an authorized person on the form.
- 5Failing to enter the CUSIP number for every class listed in Line 7.
Plain English
This form tells the IRS important details about an investment fund (a REMIC) or a company that issues debt securities (a CDO). By filing Form 8811, these entities ensure their information is listed publicly in the official directory. This allows others to track who manages the funds and when they started operating.
Submission Date
- Filing date: 2013-09-18 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an entity elects to be treated as a REMIC or is an issuer of a CDO, and needs to provide required information to be published in Pub. 938.
- Do not use it when filing for the first time if you are a Financial Asset Securitization Investment Trust (FASIT) and you are only amending or voiding a previously filed Form 8811; check instructions regarding this exception.
- Check Form 8811 itself when noting that an issuer is a FASIT requiring a separate statement for unlisted changes.
Form selector
Use this form or another form?
REMIC ceases to have interests outstanding
The form must be filed with the word "VOID" written across it when this occurs.
✓ Check that you write "VOID" clearly on the document.
FASIT amends information not listed on current form
If amending, a separate statement detailing the change is necessary alongside the amended Form 8811 and original copy.
✓ Check if your amendment requires an extra supporting document.
REMIC startup day before 11/10/1988 (Non-corp/trust)
The return must be signed by a residual interest holder or a fiduciary acting for the REMIC under specific conditions.
✓ Check who is signing the form based on your structure.
Deadline or filing window
The primary filing trigger is the REMIC's startup day or the CDO's issue date. The absolute deadline is no later than 30 days following that event. If information changes, a new Form 8811 must be filed within this same 30-day window.
Checklist
What you need before filling it out
REMIC/CDO Identity
Name of REMIC or issuer of CDO (Line 1) · Form 8811
Filing Deadline
No later than 30 days after startup day or issue date · Form 8811, Who Must File section
Signing Authority (Corp/Trust)
Corporate officer or trustee must sign · Form 8811, Page 2
Startup Date Requirement
For REMICs after Nov 9, 1988: signer must be able to sign the return in absence of election · Form 8811, Page 1/2
Amending Filing (FASIT)
Prepare a separate statement detailing changes not on current form · Form 8811, Who Must File section
Before you submit
- 1Verify that the entity filing is either a REMIC or an issuer of a CDO.
- 2Confirm the form was filed within 30 days after the relevant startup day or issue date.
- 3If amending, ensure you write "AMENDED" across the top of Form 8811.
- 4If ceasing interest, confirm you wrote "VOID" across the original Form 8811 copy.
- 5Verify that Line 1 (Name) and Lines 3 through 8 contain accurate information slated for Pub. 938 publication.
- 6Check that the required signature matches your entity type (e.g., trustee, corporate officer).
- 7If applicable, confirm you have included a separate statement detailing changes if filing as an FASIT.
How to file this form
- 1Complete lines 1 through 11 with accurate REMIC/CDO identifying information.
- 2Sign the return under penalties of perjury using the appropriate title (e.g., corporate officer).
- 3If applicable, write "AMENDED" across the top and include a separate statement detailing changes for FASITs.
- 4Mail Form 8811 to Department of the Treasury Internal Revenue Service at Ogden, UT 84201-0209.
Known limitations
- 1A Financial Asset Securitization Investment Trust (FASIT) should only file Form 8811 if it is amending or voiding a previously filed Form 8811.
- 2If the REMIC or another issuer ceases to have interests outstanding, a copy of the original Form 8811 must be filed with the word "VOID" written across the form.
- 3For a REMIC with a startup day after November 9, 1988, the form must be signed by a person who could sign the return of the entity in the absence of the REMIC election.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision August 2013 (Rev. 8-2013). The instructions direct users to www.irs.gov/form8811 for the latest information regarding developments related to Form 8811.
What changed or needs a fresh check
- Edition date — confirm the revision reads August 2013 (Rev. 8-2013).
- Mailing address — confirm the IRS address is Ogden, UT 84201-0209.
- Signature requirement — confirm the signer matches your entity type (e.g., corporate officer for a corporation).
- Filing deadline — confirm the filing must occur no later than 30 days after the startup day or issue date.
- New Filing Address — confirm you are sending it to the specified Ogden, UT address.
Quick Facts
Downloads
After you file
- 1Retain copies of the filed Form 8811 and any separate statements detailing changes.
- 2If amending, retain a copy of the original Form 8811 with the word "COPY" written across the top.
- 3The IRS lists any changes or voided issues in Pub. 938.
- 4Book or records relating to Form 8811 must be retained as long as their contents may become material in the administration of any internal revenue law.
Sources
- SRCInstructions p.1 — The purpose of Form 8811 is to provide information required by Regulations section 1.6049-7(b)(1)(ii) for publication in Pub. 938.
- SRCInstructions p.1 — Filing deadline: No later than 30 days after the startup day of the REMIC or issue date of the CDO.
- SRCInstructions p.1 — A new Form 8811 must be filed within 30 days after the change of any information on a previously filed form, and "AMENDED" must be written across the top.
- SRCInstructions p.2 — Line 7 requires entering the Committee on Uniform Security Identification Procedure (CUSIP) number assigned to each class of REMIC regular interest or CDO.
- SRCInstructions p.1 — The filing address for Form 8811 is Department of the Treasury Internal Revenue Service, Ogden, UT 84201-0209.
- SRCInstructions p.2 — Line 8 specifies that the startup day is the day the REMIC issued all its regular and residual interests (though a designated date can be used if property was contributed over 10 consecutive days).
- SRCInstructions p.1 — The information on line 1 and lines 3 through 8 will be published in Pub. 938.
- SRCInstructions p.2 — Lines 9, 10, and 11 provide the name, title, address, and telephone number of an official or representative whom the IRS may contact regarding Form 8811 information.
Common confusion points
When should I file a new Form 8811?
File it within 30 days after the startup day of the REMIC or issue date of the CDO, or within 30 days after any change to previously filed information.
→ Check 'When To File' on page 1.
What do I do if my FASIT needs to amend Form 8811 but the change isn't on the current form?
Prepare a separate statement detailing the information being changed, and file that along with the amended Form 8811 and a copy of the original.
→ Refer to the instructions regarding FASIT filings on page 1.
What is the difference between filing an amendment vs. voiding?
An amendment updates existing information; voiding indicates the entity/issue has ceased having interests outstanding (file 'VOID').
→ Check the specific filing scenario described in the instructions on page 1.
Do I need to enter the website address in Line 6, or is it optional?
You may enter a website address in line 6 only if it directs directly to a webpage containing all the address information specified for line 3.
→ Review the notes accompanying lines 4, 5, and 6 on page 2.
What happens if I file an amended Form 8811?
You must file the amended form, a copy of the original (marked "COPY"), and any separate statement (if required).
→ This procedure is detailed under 'When To File' on page 1.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you are a FASIT amending Form 8811, the separate statement details the specific change being made.
Questions about IRS Form 8811
What is IRS Form 8811 used for?
This form tells the IRS important details about an investment fund (a REMIC) or a company that issues debt securities (a CDO). By filing Form 8811, these entities ensure their information is listed publicly in the official directory. This allows others to track who manages the funds and when they started operating.
Who must file IRS Form 8811?
Form 8811 must be filed by entities that elect to be treated as a REMIC and by issuers of CDOs.
What information does IRS Form 8811 require?
The form collects information such as the entity's address (Line 3), designated contact/representative details (Lines 4, 5, 6), the CUSIP number for each class (Line 7), and the startup day (Line 8). Lines 9, 10, and 11 provide additional contacts for IRS inquiries.
When is IRS Form 8811 due?
The REMIC or issuer of a CDO must file Form 8811 no later than 30 days after the startup day of the REMIC or issue date of the CDO. A new form is due within 30 days after any change in previously filed information.
Where do I file IRS Form 8811?
Form 8811 must be sent to the Department of the Treasury Internal Revenue Service at Ogden, UT 84201-0209. The information on lines 1 and 3 through 8 will be published in Pub. 938.
How do I complete IRS Form 8811?
First, complete all relevant lines with specific details like addresses and CUSIP numbers. If amending, write "AMENDED" across the top; if voiding, write "VOID." Finally, the form must be signed by a person who could sign the return of the entity (or issuer).
What happens if IRS Form 8811 is filed incorrectly?
The source does not specify a monetary penalty for incorrect filing but requires the entity to provide the information as required by internal revenue laws, implying failure results in non-compliance.
When should I file a new Form 8811?
File it within 30 days after the startup day of the REMIC or issue date of the CDO, or within 30 days after any change to previously filed information. Check 'When To File' on page 1.
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