Independent form guide. BrieflyGo is not affiliated with or endorsed by IRS, USCIS, SSA, DOL, or any U.S. government agency. Official forms are sourced from public government websites.
Official form guide
Form 8811: Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations
IRS Form 8811 is an information return used by Real Estate Mortgage Investment Conduits (REMICs) and issuers of collateralized debt obligations to report required data for publication in Pub. 938. It must be filed within 30 days after the REMIC’s startup day or the CDO’s issue date.
Need help with Form 8811?
Open it in the AI Editor for field guidance, checks, and PDF export.
Need help? AI Editor guides you through every field of Form 8811.
Start filling →Form Overview
IRS Form 8811 - Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations
IRS Form 8811 is an information return used by Real Estate Mortgage Investment Conduits (REMICs) and issuers of collateralized debt obligations to report required data for publication in Pub. 938. It must be filed within 30 days after the REMIC’s startup day or the CDO’s issue date.
Risk Radar
Scan points- 1Missing the 30‑day filing deadline after the startup day causes the filing to be omitted from Pub. 938.
- 2Failing to file within 30 days after the REMIC’s startup day or CDO’s issue date.
- 3Omitting “AMENDED” across the top when updating previously filed information.
- 4Signing the form with a person not authorized to sign the entity’s return.
- 5Leaving line 7 CUSIP number blank or incorrect.
Plain English
Form 8811 collects basic identifying details about a REMIC or CDO, such as its address, the official’s name, title and contact information, the CUSIP number and the startup or issue date. The completed form is then mailed to the IRS.
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.
AI co-pilot
Fill it faster. Catch mistakes before you file.
What this form is for
- Use this form when a REMIC or issuer of a CDO must provide the information required for publication in Pub. 938.
- Do not use it when the entity is not a REMIC or CDO issuer, or when filing a regular tax return.
- Check Form 8111 instead when the required information is not on the current version of Form 8811.
Form selector
Use this form or another form?
Need to file a correction not covered on the current Form 8811
The source directs to prepare a separate statement if information is missing on the current form
✓ Verify that the separate statement is prepared
New REMIC or CDO filing
Required to provide startup day or issue date and other identifying data for Pub. 938
✓ Confirm startup day or issue date is within 30 days
Interests cease and a void filing is required
Must write “VOID” across the form and send a copy of the original
✓ Ensure “VOID” is clearly marked on the top of the form
Deadline or filing window
The filing trigger is the REMIC’s startup day or the CDO’s issue date. The form must be mailed within 30 days of that date. No extension is provided; late filings are not accepted for inclusion in Pub. 938.
Checklist
What you need before filling it out
Name of REMIC or issuer of CDO
Legal name of the entity · Form 8811 line 1
Employer identification number
EIN document or IRS notice · Form 8811 line 2
CUSIP number(s)
CUSIP assignment records · Form 8811 line 7
Startup day or issue date
Incorporation or issuance documentation · Form 8811 line 8
Signature
Authorized signatory signature · Form 8811 signature block
Before you submit
- 1Verify the startup day or issue date is within 30 days of filing.
- 2Check that lines 1 through 8 are fully completed.
- 3Confirm CUSIP numbers are entered accurately.
- 4Write “AMENDED” across the top if filing an amendment.
- 5Write “VOID” across the top if filing a void.
- 6Obtain the required signature based on entity type.
- 7Date the signature line.
- 8Include a copy of the original Form 8811 when filing an amendment.
- 9Mail the completed form to the address listed on the form.
- 10Retain a copy of the mailed form for your records.
How to file this form
- 1Gather required information (name, EIN, address, CUSIP, startup day or issue date).
- 2Complete lines 1‑8 on Form 8811.
- 3Mark the form with “AMENDED”, “VOID”, or leave unmarked as appropriate.
- 4Obtain the authorized signature according to entity requirements.
- 5Date the signed form.
- 6Mail the completed form to the IRS address provided on the form.
- 7Keep a copy of the mailed form as proof of filing.
Known limitations
- 1FASITs may file Form 8811 only when amending or voiding a previously filed Form 8811.
- 2When a FASIT amends information not on the current form, a separate statement must be prepared.
- 3If the REMIC or issuer ceases to have interests outstanding, a copy of the original Form 8811 must be filed with “VOID” written across the form.
- 4When filing an amendment, the word “AMENDED” must be written across the top of the form.
- 5Line 6 must not be completed if the address is the same as entered in line 3.
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->Form 8811 (Rev. August 2013) is the current edition; the source directs users to the latest information page at www.irs.gov/form8811. The source notes a new filing address for Form 8811.
What changed or needs a fresh check
- Edition date — confirm the revision reads August 2013 (08/13).
- Fee — Not stated in the official source.
- Mailing address — confirm the address is Department of the Treasury Internal Revenue Service, Ogden, UT 84201-0209.
- Signature — confirm the signatory meets the entity‑specific requirements (corporate officer, trustee, residual interest holder, or fiduciary).
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 8811 for your records.
- 2Keep books or records related to the form as long as they may become material in the administration of any internal revenue law.
- 3Ensure the confidentiality of the return information as required by section 6103.
- 4If an error is discovered, file an amended Form 8811 with “AMENDED” across the top.
- 5If the entity ceases interests, file a copy of the original Form 8811 with “VOID” across the form.
- 6Retain the mailing receipt as proof of filing.
Sources
- SRCInstructions p.1 — FASITs may file Form 8811 only when amending or voiding a previously filed Form 8811.
- SRCInstructions p.1 — If a FASIT amendment information is not on the current form, a separate statement must be prepared.
- SRCInstructions p.1 — To void, file a copy of the original Form 8811 with “VOID” written across the form.
- SRCInstructions p.1 — For amendments, write the word “AMENDED” across the top of the form.
- SRCInstructions p.2 — Do not complete line 6 if the address would be the same as entered in line 3.
- SRCInstructions p.2 — Records related to the form must be retained as long as they may become material in tax administration.
- SRCInstructions p.2 — Tax return information is confidential per section 6103.
- SRCInstructions p.1 — Form 8811 must be filed no later than 30 days after the startup day of the REMIC or issue date of the CDO.
- SRCInstructions p.1 — The filing address is Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0209.
- SRCNot stated in the official source — verify on the agency site
Common confusion points
Do I need to file Form 8811 if I am a regular REMIC?
The form is required for REMICs that elect REMIC treatment.
→ Confirm the entity elected REMIC status and that the filing deadline (30 days after startup) applies.
Can a FASIT file a new Form 8811 for its original information?
FASITs are limited to filing only amendments or voids of a prior Form 8811.
→ Check that you are amending or voiding an existing filing before submitting.
What should I write on the form if I am correcting information?
The instructions require the word “AMENDED” across the top for corrections.
→ Verify that the word AMENDED is clearly written on the top of the page.
When should I use the word “VOID” on the form?
Void is used when the REMIC or issuer no longer has outstanding interests.
→ Ensure the entity has ceased all interests before marking VOID.
Do I need to fill line 6 if the address is the same as line 3?
The form instructs not to complete line 6 if it duplicates line 3.
→ Leave line 6 blank when the addresses match.
Who must sign the Form 8811 for a REMIC with a startup day after Nov 9, 1988?
Signature must be by a person who could sign the return in the absence of the REMIC election.
→ Confirm the signer meets that authority requirement.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8111 — to prepare a separate statement for FASIT amendments not on the current form.
Questions about IRS Form 8811
What is IRS Form 8811 used for?
Form 8811 collects basic identifying details about a REMIC or CDO, such as its address, the official’s name, title and contact information, the CUSIP number and the startup or issue date. The completed form is then mailed to the IRS.
Who must file IRS Form 8811?
Entities that elect to be treated as a REMIC and issuers of CDOs must file IRS Form 8811.
What information does IRS Form 8811 require?
The form requires the address (line 3), the official’s name, title and address (lines 4‑6), the CUSIP number (line 7) and the startup day or issue date (line 8), plus contact information on lines 9‑11.
When is IRS Form 8811 due?
File Form 8811 no later than 30 days after the startup day of the REMIC or the issue date of the CDO. A new form is also required within 30 days after any change to the previously reported information.
Where do I file IRS Form 8811?
Send the completed Form 8811 to the Internal Revenue Service, Ogden, UT 84201‑0209.
How do I complete IRS Form 8811?
Enter the mailing address on line 3, then provide the official’s name, title and address on lines 4‑6. Enter the CUSIP number on line 7 and the startup day or issue date on line 8. Include a contact official’s name, title, address and telephone on lines 9‑11. Write “AMENDED” across the top for updates or “VOID” for a voided filing, sign, date and title, and mail to the IRS address.
What happens if IRS Form 8811 is filed incorrectly?
If the filing is late or incorrect, the IRS may not list the REMIC or CDO in Pub. 938, affecting its public directory status.
Do I need to file Form 8811 if I am a regular REMIC?
The form is required for REMICs that elect REMIC treatment. Confirm the entity elected REMIC status and that the filing deadline (30 days after startup) applies.
Source transparency
Copyright & Licensing - US Government Forms
BrieflyGo links to and explains official public form sources. We are not a government agency, and this page is for general form guidance, not legal advice.
Understand the agreement before you sign it.
Review risky clauses in plain English, fix the document, and keep it moving toward signature.