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Form 8875: Taxable REIT Subsidiary Election
IRS Form 8875 is a Taxable REIT Subsidiary Election filed under section 856(I)(1) of the Internal Revenue Code. This form allows an electing REIT to be treated as a taxable REIT subsidiary, and this election does not require IRS consent.
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IRS Form 8875 - Taxable REIT Subsidiary Election
IRS Form 8875 is a Taxable REIT Subsidiary Election filed under section 856(I)(1) of the Internal Revenue Code. This form allows an electing REIT to be treated as a taxable REIT subsidiary, and this election does not require IRS consent.
Risk Radar
Scan points- 1If the TRS's EIN changes (e.g., due to a merger), the election terminates automatically; a new Form 8875 must be made.
- 2Filing without both required signatures (officer of TRS and officer of electing REIT).
- 3Using an incorrect EIN for the taxable REIT subsidiary in Part I or Part II.
- 4Not including a P.O. box number when one is available instead of a street address.
- 5Failing to complete lines 13a/13b if the subsidiary previously filed a federal income tax return.
Plain English
This form allows a Real Estate Investment Trust (REIT) that owns stock in another corporation to elect for that corporation to be taxed like a Taxable REIT Subsidiary. By filing Form 8875, the electing REIT formally tells the IRS how it wants this subsidiary treated for tax purposes. This election can be made at any time during the tax year.
Submission Date
- Filing date: 2014-09-11 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 A corporation (other than a REIT or ineligible corporation) and a REIT jointly elect to have the corporation treated as a taxable REIT subsidiary (TRS) under section 856(l).
- Do not use it when the election requires IRS consent, although Form 8875 itself does not require IRS consent.
- Check Form 8822-B instead when notifying the IRS of a change in address or responsible party after filing Form 8875.
Form selector
Use this form or another form?
A corporation is ineligible to be treated as a Taxable REIT Subsidiary because it operates or manages a lodging facility
The election cannot be made if the corporation directly or indirectly engages in these activities.
✓ Check that the TRS meets all eligibility criteria.
The electing REIT owns stock in the subsidiary, but the REIT's filing status is not specified on Part I
The form allows a company to jointly elect this treatment, and the relationship must exist for the election to apply.
✓ Check that the REIT directly or indirectly owns stock in the TRS.
The taxable REIT subsidiary (TRS) owns 35% of another lower tier corporation's voting power/value
If this condition is met, a required statement with the other corporation's name and EIN must be attached.
✓ Check line 16 to determine if an attachment is necessary.
Deadline or filing window
The parties can make this election at any time during the tax year, but the effective date is determined by when the form is filed and what is entered on line 11. There is no specific deadline listed for filing to achieve a certain effect date; rather, the timing dictates the effectiveness.
Checklist
What you need before filling it out
Purpose of Form
A corporation (other than a REIT or an ineligible corporation) and a REIT · General Instructions
Effective Date
Depends upon when Form 8875 is filed · Page 2, When To Make the Election
TRS EIN Change
The employer identification number (EIN) of the TRS changes as a result of a change in status · Page 2, Specific Instructions
Required Attachment for Line 16 Yes
See instructions for required attachment · Page 1, Line 16
Revocation Process
Jointly filing a new Form 8875 and writing “REVOCATION” across the top · Page 2, Revocation of Election
TRS Eligibility Check (Lodging)
Does not operate or manage a lodging facility · Page 1, Purpose of Form
Before you submit
- 1Verify that Part I details the Name, EIN, and Date incorporated/organized for the taxable REIT subsidiary.
- 2Confirm that Part II lists the Name and address for the electing REIT.
- 3Check Line 16 to see if the TRS owns 35% of another lower tier corporation's voting power or value (and attach required documents if 'Yes').
- 4Ensure both the officer of the taxable REIT subsidiary and the officer of the electing REIT have signed the form.
- 5Confirm that the date signed for both signatories is filled out.
- 6If revoking an election, verify that the word “REVOCATION” is written across the top of Form 8875.
- 7Verify that the filing address used is Ogden, UT 84201 (do not attach to returns).
How to file this form
- 1Complete Part I by providing the Name, EIN, and incorporation details for the taxable REIT subsidiary.
- 2Complete Part II by listing the Name and address of the electing REIT.
- 3Sign Form 8875 with the officer(s) authorized to sign the tax returns of both the TRS and the electing REIT. If revoking, write “REVOCATION” across the top.
- 4Mail or submit Form 8875 to the Department of the Treasury Internal Revenue Service at Ogden, UT 84201.
Known limitations
- 1A corporation that is a REIT or an ineligible corporation uses Form 8875 to jointly elect to be treated as a taxable REIT subsidiary (TRS) under section 856(l).
- 2A corporation cannot be treated as a TRS if it directly or indirectly operates or manages a lodging facility or a health care facility.
- 3A corporation cannot be treated as a TRS if it provides rights to any brand name for a lodging or health care facility to another person (under franchise, license, or otherwise).
- 4If the securities of a corporation are owned directly or indirectly by more than one electing REIT, each electing REIT must file a separate Form 8875.
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 September 2014. The source directs users to www.irs.gov/form8875 for information about the form and its instructions, but it does not specify a separate 'latest information' page.
What changed or needs a fresh check
- Edition date — confirm the revision date reads September 2014.
- Mailing address — confirm the form is mailed to Ogden, UT 84201 (do not attach it to tax returns).
- Signature — ensure both the officer of the TRS and the officer of the electing REIT sign the form.
- Form Number — confirm the document is Form 8875.
- Part I/II filing — confirm that Part I details the TRS and Part II details the Electing REIT.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed Form 8875.
- 2The election is irrevocable unless both the corporation and the REIT consent to revoke it.
- 3To revoke the election, file a new Form 8875, write “REVOCATION” across the top, and provide both signatures.
- 4The revocation becomes effective on the date the new Form 8875 is filed.
Sources
- SRCForm 8875 (Rev. September 2014) is the Taxable REIT Subsidiary Election under section 856(I)(1) of the Internal Revenue Code (Instructions p.1).
- SRCThe election does not require IRS consent to take effect (Purpose of Form p.1).
- SRCThe corporation and REIT can make this election at any time during the tax year, but the effective date depends on filing (When To Make the Election p.2).
- SRCFile Form 8875 with the Department of the Treasury Internal Revenue Service in Ogden, UT 84201 (Where To File p.2).
- SRCThe election is irrevocable unless both the corporation and REIT consent to revoke it by jointly filing a new Form 8875 marked 'REVOCATION' (Revocation of Election p.2).
- SRCThe effective date on line 11 cannot be more than two months and 15 days prior to filing or twelve months after filing (Line 11 p.2).
Common confusion points
When should I make the election?
The corporation and REIT can file it at any time during the tax year.
→ Check line 11 to determine the specific effective date.
What happens if my subsidiary already filed a federal income tax return?
If 'Yes' on line 12, complete lines 13a (tax year ending date) and 13b (check type of return).
→ Ensure you fill out both lines 13a and 13b.
Does the election require IRS consent to be valid?
No, the election itself does not require IRS consent.
→ Confirm this fact in Part III of Form 8875.
Where exactly do I send the form?
File it with the Department of the Treasury Internal Revenue Service at Ogden, UT 84201.
→ Do not attach Form 8875 to the corporation’s or REIT’s tax returns.
What if we don't have an EIN yet?
If the TRS has not received its EIN by the return due date, enter “Applied for” in the space for the EIN (lines 2 and 6).
→ Verify that you entered "Applied for" instead of leaving it blank or using a placeholder.
What is the deadline for setting the effective date on line 11?
The election date cannot be more than two months and 15 days prior to filing, nor can it be more than twelve months after filing.
→ Calculate this range relative to your intended filing date.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- If you are one of multiple electing REITs, each must file their own separate Form 8875.
Questions about IRS Form 8875
What is IRS Form 8875 used for?
This form allows a Real Estate Investment Trust (REIT) that owns stock in another corporation to elect for that corporation to be taxed like a Taxable REIT Subsidiary. By filing Form 8875, the electing REIT formally tells the IRS how it wants this subsidiary treated for tax purposes. This election can be made at any time during the tax year.
Who must file IRS Form 8875?
A corporation (other than a REIT or an ineligible corporation) and a REIT must jointly file Form 8875 to make the Taxable REIT Subsidiary election, provided the REIT directly or indirectly owns stock in the corporation.
What information does IRS Form 8875 require?
Part I identifies the taxable REIT subsidiary by name, EIN, incorporation date/state, and its contact information. Part II details the electing REIT's information (name, EIN, etc.), while Part III provides specific election dates and history regarding prior tax returns.
When is IRS Form 8875 due?
The corporation and the REIT can make this election at any time during the tax year; however, the effective date of the election depends upon when Form 8875 is filed (see line 11).
Where do I file IRS Form 8875?
Form 8875 must be mailed to the Department of the Treasury Internal Revenue Service in Ogden, UT 84201. It should not be attached to either the corporation’s or REIT’s tax returns.
How do I complete IRS Form 8875?
First, complete Part I with the subsidiary's details, followed by Part II for the electing REIT’s information. Next, fill out Part III detailing the election date and prior return history. Finally, both the officer of the taxable REIT subsidiary and the officer of the electing REIT must sign and date the form.
What happens if IRS Form 8875 is filed incorrectly?
If the election is made and then later revoked without both parties consenting, it remains irrevocable unless a new Form 8875 is filed. Failure to file correctly can lead to incorrect tax treatment under section 856(l).
When should I make the election?
The corporation and REIT can file it at any time during the tax year. Check line 11 to determine the specific effective date.
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