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Form 8927: Determination Under Section 860(e)(4) by a Qualified Investment Entity
IRS Form 8927 is a Determination Under Section 860(e)(4) by a Qualified Investment Entity, filed to make a determination under section 860(e)(4). The form covers calendar year 20 or tax period beginning , 20 , and ending , 20.
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IRS Form 8927 - Determination Under Section 860(e)(4) by a Qualified Investment Entity
IRS Form 8927 is a Determination Under Section 860(e)(4) by a Qualified Investment Entity, filed to make a determination under section 860(e)(4). The form covers calendar year 20 or tax period beginning , 20 , and ending , 20.
Risk Radar
Scan points- 1Ensure the filer signs under penalties of perjury; this validates the entire determination.
- 2Filing without providing the correct Name and Address of the RIC or REIT.
- 3Entering an incorrect Employer identification number (EIN) on Form 8927.
- 4Omitting the required Signature, Title, or Date fields.
- 5Not verifying that the tax period covers calendar year 20 or a specific range.
Plain English
This form tells the IRS that a specific investment company has decided it qualifies as a Qualified Investment Entity for tax purposes. By filing Form 8927, the company officially states its determination under section 860(e)(4). When filed correctly, this document acts as an official statement attached to your tax return for that year.
Submission Date
- Filing date: 2016-12-13 23:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when a Regulated Investment Company (RIC) or Real Estate Investment Trust (REIT) seeks to make a self-determination under section 860(e)(4).
- Do not use it when the determination is being made by another party, as Form 8927 documents the RIC/REIT's own self-determination.
- Check Rev. Proc. 2009-28 or 2009-20 I.R.B. 1011 instead when seeking more detailed procedural information.
Form selector
Use this form or another form?
Your entity is a REIT but you are filing an amendment to an existing return
You need to attach this determination statement to the relevant tax year's amended or supplemental return.
✓ Check before you continue
You are unsure if your RIC/REIT qualifies for self-determination under section 860(e)(4)
This form confirms the entity is making the determination, which supports the filing of other income tax returns.
✓ Check before you continue
You are filing this form to support a specific change in your RIC/REIT's operational status for the year
This Revenue Procedure dictates the details and date of determination, which Form 8927 references.
✓ Check before you continue
Deadline or filing window
The filing trigger is when the RIC or REIT seeks to make a self-determination under section 860(e)(4). Generally, the date Form 8927 is mailed serves as the date of determination. Specific details regarding timing are found in Section 4 of Rev. Proc. 2009-28.
Checklist
What you need before filling it out
Name of regulated investment company (RIC) or real estate investment trust (REIT)
The entity's full name. · Form 8927 Header/Line 1
Employer identification number (EIN)
The official EIN for the filing RIC/REIT. · Form 8927 Header/Line 2
Service Center where the tax return... was or will be filed
The specific IRS Service Center location. · Form 8927 Header/Line 5
Date of Determination
Generally, the date Form 8927 is mailed. · Section 4 reference on p.1
Purpose of Form
To make a determination under section 860(e)(4). · General Instructions (p.1)
Filer Identity
The RIC or REIT itself. · Who Must File section
Before you submit
- 1Verify that the form is dated for calendar year 20 or tax period beginning , 20, and ending , 20.
- 2Confirm the Name of regulated investment company (RIC) or real estate investment trust (REIT) is accurate.
- 3Ensure the Employer identification number (EIN) listed matches the entity's official EIN.
- 4Verify that the correct Service Center where the tax return will be filed is entered.
- 5Check that an authorized officer has signed the form under penalties of perjury.
- 6Confirm a Title and Date are provided next to the signature.
- 7Ensure the filing accompanies or relates to an amendment/supplement to the relevant tax return.
How to file this form
- 1Complete all required fields on Form 8927, including the entity name, EIN, and service center information.
- 2Determine the date of determination under section 860(e)(4), which is generally the mailing date of Form 8927.
- 3Sign the form under penalties of perjury as an officer of the RIC or REIT.
- 4Mail the completed Form 8927 to Internal Revenue Service, P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409.
Known limitations
- 1The determination under section 860(e)(4) applies to a calendar year 20 or tax period beginning , 20 , and ending , 20.
- 2A RIC or REIT must file Form 8927 with the Internal Revenue Service to make a self-determination under section 860(e)(4).
- 3The general date of determination is the date Form 8927 is mailed, unless Section 4 of Rev. Proc. 2009-28 dictates otherwise.
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->The current edition is Revision December 2016 (Rev. 12-2016). The source provides a link to www.irs.gov/form8927 for more information, but does not specify any changes from other revisions.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2016 (Rev. 12-2016).
- Fee — Not stated in the official source.
- Mailing address — confirm P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409.
- Signature — ensure an authorized officer signs and provides their title on Form 8927.
Quick Facts
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After you file
- 1Retain books or records relating to Form 8927 and its instructions as long as the contents may become material in the administration of any Internal Revenue law.
- 2Keep a copy of the completed Form 8927.
- 3The IRS will treat the properly filed Form 8927 as a statement by the taxpayer attached to an amendment or supplement to a return of tax for the relevant tax year for purposes of section 860(e)(4).
- 4If filing comments, send them to the Internal Revenue Service; Tax Forms and Publications Division at 1111 Constitution Ave., N.W.; IR-6526; Washington, DC 20224.
Sources
- SRCForm 8927 (Rev. December 2016) is titled Determination Under Section 860(e)(4) by a Qualified Investment Entity.
- SRCThe form covers calendar year 20 or tax period beginning , 20 , and ending , 20 [Form p.1].
- SRCA RIC or REIT must file Form 8927 with the Internal Revenue Service to make a self-determination under section 860(e)(4) [Form p.1].
- SRCForm 8927 is filed with the IRS at P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409 [Form p.1].
- SRCGenerally, the date of determination under section 860(e)(4) is the date Form 8927 is mailed (see Section 4 of Rev. Proc. 2009-28) [Form p.1].
- SRCIf mail delivery issues arise, show the P.O. box number instead of the street address for the RIC or REIT [Form p.1].
Common confusion points
Where should I mail Form 8927?
The form lists a street address and sometimes a P.O. box—which one do I use for the RIC or REIT's name/address?
What is the date of determination if it says 'generally'?
The general rule is that the date Form 8927 is mailed is the date of determination under section 860(e)(4)
→ Check Section 4 of Rev. Proc. 2009-28 for specific details.
Does this form apply to all RICs or REITs?
It applies to a RIC or REIT that seeks to make a self-determination under section 860(e)(4)
→ Ensure the filing entity is one of these two types.
What happens if my mail isn't delivered to the street address?
If the post office doesn't deliver mail to the street address and the corporation has a P.O. box, show the number instead on Form 8927
→ Use the P.O. box number in this scenario.
If the RIC or REIT receives mail through an accountant, what do I write?
Write 'C/O' followed by the third party’s name and street address or P.O. box on the street address line of Form 8927
→ Use C/O to designate a third-party recipient.
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⚠ If something goes wrong
- If comments are concerning accuracy or simplicity, send them to the IRS; Tax Forms and Publications Division.
Questions about IRS Form 8927
What is IRS Form 8927 used for?
This form tells the IRS that a specific investment company has decided it qualifies as a Qualified Investment Entity for tax purposes. By filing Form 8927, the company officially states its determination under section 860(e)(4). When filed correctly, this document acts as an official statement attached to your tax return for that year.
Who must file IRS Form 8927?
A RIC or REIT that seeks to make a self-determination under section 860(e)(4) must file Form 8927 with the Internal Revenue Service.
What information does IRS Form 8927 require?
The form collects identifying information such as the Name of regulated investment company (RIC) or real estate investment trust (REIT), its Employer identification number (EIN), and the address. The filer also signs and dates the document to declare that it is true, correct, and complete.
When is IRS Form 8927 due?
Form 8927 should be filed when the RIC or REIT seeks to make a self-determination under section 860(e)(4). Generally, the date Form 8927 is mailed is considered the date of determination under section 860(e)(4).
Where do I file IRS Form 8927?
File Form 8927 with the Internal Revenue Service at P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409. The form is filed as a statement attached to the amendment or supplement of the relevant tax return.
How do I complete IRS Form 8927?
First, enter the full name and address of the RIC or REIT filing the form into the designated fields. Next, fill in the specific tax period information (calendar year 20 or tax period beginning , 20 , and ending , 20). Finally, an officer must sign the document, providing their Title and Date.
What happens if IRS Form 8927 is filed incorrectly?
By signing under penalties of perjury, the filer declares that the information on Form 8927 is true, correct, and complete. Failure to accurately file means the determination may not be recognized by the IRS for section 860(e)(4).
What is the date of determination if it says 'generally'?
The general rule is that the date Form 8927 is mailed is the date of determination under section 860(e)(4) Check Section 4 of Rev. Proc. 2009-28 for specific details.
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