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Form 8831: Excise Taxes on Excess Inclusions of REMIC Residual Interests
IRS Form 8831 is used to report and pay the excise tax on transfers of REMIC residual interests to disqualified organizations, and on excess inclusions for pass‑through entities; filing is required by April 15 of the year after the transfer.
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IRS Form 8831 - Excise Taxes on Excess Inclusions of REMIC Residual Interests
IRS Form 8831 is used to report and pay the excise tax on transfers of REMIC residual interests to disqualified organizations, and on excess inclusions for pass‑through entities; filing is required by April 15 of the year after the transfer.
Risk Radar
Scan points- 1Missing the April 15 filing or payment deadline triggers up to 25 % penalties.
- 2Failing to file a separate Form 8831 for each transfer of a residual interest.
- 3Omitting the ending date of the pass‑through entity’s tax year on line 8.
- 4Entering an incorrect amount on line 9 for excess inclusions.
- 5Using the wrong tax rate when calculating line 10.
Plain English
This form tells the IRS how much tax you owe when you move a REMIC residual interest to an organization that cannot hold it, or when a partnership has excess inclusions. You list the excess amount, calculate the tax, and show any payments already made.
Submission Date
- Filing date: 2019-03-13 23:00:17
- 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 you transferred a residual interest in a REMIC to a disqualified organization after March 31, 1988, or when a pass‑through entity is liable for the excise tax under section 860E(e)(6).
- Do not use it when the transfer occurred before March 31, 1988 or when you are not liable for any excise tax under sections 860E(e)(1) or 860E(e)(6).
- Check Form 7004 instead when you need an automatic extension of time to file Form 8831.
Form selector
Use this form or another form?
Need an automatic filing extension
Extension grants additional filing time but does not extend payment deadline
✓ Verify the request covers Form 8831 and that tax payment is still due by the original date
Preparing Form 8831 as a paid preparer
PTIN is required for paid preparers filing tax returns
✓ Ensure a valid PTIN is obtained or renewed before filing
Reporting an excise tax on a REMIC residual interest transfer
This is the required form to calculate and remit the tax
✓ Omitting required sections leads to filing rejection
Deadline or filing window
A transfer of a REMIC residual interest triggers a filing requirement; the return and tax must be filed and paid by April 15 of the year after the transfer. If more time is needed to file, Form 7004 can be used to request an automatic extension, but it does not extend the payment deadline. Pass‑through entities must file by the 15th day of the fourth month after their tax year ends, with no extension for payment.
Checklist
What you need before filling it out
Section A—Information on the Transfer
Transfer date · Transfer agreement or internal records
Question 2 (steps taken)
Statement of actions taken after discovery · Taxpayer’s internal notes
Identifying number
Taxpayer’s SSN or EIN · Prior tax return or IRS notice
Excise tax calculation
Computation of tax under section 860E(e)(1) or 860E(e)(6) · Worksheets or tax software
Signature line
Authorized signature · Taxpayer or authorized officer
Before you submit
- 1Verify the transfer date entered in Section A matches the actual transfer.
- 2Confirm you answered the “steps taken” question accurately.
- 3Ensure the identifying number (SSN/EIN) is correct.
- 4Calculate the excise tax or waiver amount as required.
- 5Attach any affidavit that relieves liability, if applicable.
- 6Sign the form in the designated signature area.
- 7Write “Form 8831” on any check or money order.
- 8Include your name, address, and identifying number on the payment.
- 9If filing after the deadline, complete Form 7004 for an extension.
- 10Retain a copy of the completed Form 8831 and payment confirmation.
How to file this form
- 1Determine liability and collect transfer documentation.
- 2Complete Section A with the transfer date and answer the steps‑taken question.
- 3Compute the excise tax or waiver amount and enter it on the form.
- 4Sign the form and attach any required affidavit.
- 5Prepare payment by check payable to “United States Treasury” or via EFTPS, referencing Form 8831.
- 6Mail the signed Form 8831 and payment to the IRS filing address.
- 7Keep a copy of the mailed form and payment receipt as proof of filing.
Known limitations
- 1Does not apply to transfers made before March 31, 1988 — source: Form p.4 Who Must File
- 2Does not apply if the transfer was under a binding contract effective on March 31, 1988 — source: Form p.4 Who Must File
- 3Does not apply to parties not liable for the excise tax under sections 860E(e)(1), 860E(e)(6), or the waived amount under Regulations 1.860E-2(a)(7)(ii) — source: Form p.4 Who Must File
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.
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Fillable formOpen in Editor->Form 8831 is the Rev. April 2018 edition. The form directs filers to www.irs.gov/Form8831 for the latest information and notes that updates will be incorporated into the next revision.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. April 2018
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm the form is signed before submission
- Website — verify latest information at www.irs.gov/Form8831
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8831 and all supporting documents — source: Form p.5 Books or records
- 2Retain books and records related to the form for as long as they may become material to IRS administration — source: Form p.5 Books or records
- 3Monitor for interest and penalties if tax is not paid by the due date — source: Form p.5 Interest and Penalties
- 4If more time is needed before the deadline, file Form 7004 for an automatic extension (note: extension does not cover payment) — source: Form p.4 When To File
Sources
- SRCForm p.4 Who Must File — transfers after March 31, 1988 are subject to filing
- SRCForm p.4 Who Must File — transfers under a binding contract effective on that date are exempt
- SRCForm p.4 Who Must File — filing required only for parties liable under sections 860E(e)(1), 860E(e)(6), or waived amount
- SRCForm p.5 Books or records — retain copies and records for as long as they may be material
- SRCForm p.5 Interest and Penalties — interest charged on taxes not paid by the due date
- SRCForm p.4 When To File — use Form 7004 for extension; extension does not cover payment
- SRCForm p.4 When To File — filing deadline for excise tax under section 860E(e)(1) is April 15 of the following year
- SRCForm p.4 When To File — pass‑through entity deadline is the 15th day of the 4th month after tax year close
- SRCForm p.4 When To File — if deadline falls on weekend/holiday, file on next business day
- SRCForm p.2 Part I — file a separate Form 8831 for each transfer
Common confusion points
When is the filing deadline for the excise tax under section 860E(e)(1)?
The deadline is April 15 of the year following the transfer, which can be confused with other tax dates.
→ Verify the deadline is April 15 of the following year on Form p.4 When To File.
Do pass‑through entities also file by April 15?
Pass‑through entities follow a different rule: the 15th day of the 4th month after their tax year ends.
→ Check the due date on Form p.4 When To File for section 860E(e)(6).
Do I need a separate Form 8831 for each transfer?
The instructions state a separate form per transfer, which may be overlooked.
→ Confirm you have one Form 8831 per transfer as noted on Form p.2 Part I.
Does a binding contract on March 31, 1988 exempt me from filing?
The exemption language can be misread.
→ Ensure the contract was in effect on that date, per Form p.4 Who Must File.
What if the filing deadline falls on a weekend or legal holiday?
The rule pushes the deadline to the next business day, which some filers miss.
→ Verify the next non‑holiday business day as instructed on Form p.4 When To File.
Does filing Form 7004 also extend the payment deadline?
Form 7004 only extends filing time, not payment.
→ Confirm payment is still due on the original date per Form p.4 When To File.
Workflow map
Related forms and next steps
Before
Current
After
⚠ If something goes wrong
- Form 7004 — note that the extension does not extend the payment deadline
Questions about IRS Form 8831
What is IRS Form 8831 used for?
This form tells the IRS how much tax you owe when you move a REMIC residual interest to an organization that cannot hold it, or when a partnership has excess inclusions. You list the excess amount, calculate the tax, and show any payments already made.
Who must file IRS Form 8831?
You must file IRS Form 8831 if you transferred a residual interest in a REMIC to a disqualified organization after March 31 1988, or if a pass‑through entity is liable for the tax on excess inclusions under section 860E(e)(6).
What information does IRS Form 8831 require?
The form collects the amount of excess inclusions on line 9, calculates the tax due on line 10, totals the liability on line 11, records any payment made with Form 7004 on line 12, and shows the remaining amount due on line 13.
When is IRS Form 8831 due?
For transfers subject to section 860E(e)(1), the return and payment are due by April 15 of the year following the calendar year of the transfer. A pass‑through entity’s tax is due the 15th day of the fourth month after its tax year ends.
How do I complete IRS Form 8831?
Complete Part I by entering the transfer’s ending tax‑year date and the amount of excess inclusions on line 9, then compute the tax on line 10 using the highest rate. If filing for a pass‑through entity, fill Part II with the entity’s tax‑year end on line 8 and the excess inclusions on line 9, then calculate tax on line 10. Transfer the totals to Part III, enter any payment made with Form 7004 on line 12, and compute the amount due on line 13. Sign the form before mailing or e‑filing.
What happens if IRS Form 8831 is filed incorrectly?
Late filing incurs a penalty of 5 % per month up to 25 % and late payment adds a 0.5 % per month penalty up to 25 %, plus interest on unpaid tax.
When is the filing deadline for the excise tax under section 860E(e)(1)?
The deadline is April 15 of the year following the transfer, which can be confused with other tax dates. Verify the deadline is April 15 of the following year on Form p.4 When To File.
Do pass‑through entities also file by April 15?
Pass‑through entities follow a different rule: the 15th day of the 4th month after their tax year ends. Check the due date on Form p.4 When To File for section 860E(e)(6).
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