Form 8811 Information Return for Real Estate Mortgage Investment C

Form

8811

Information Return for Real Estate Mortgage Investment
Conduits (REMICs) and Issuers of Collateralized Debt Obligations

(Rev. August 2013)
Department of the Treasury
Internal Revenue Service

▶

OMB No. 1545-1099

Information about Form 8811 and its instructions is at www.irs.gov/form8811.

Caution. A Financial Asset Securitization Investment Trust (FASIT) should only file this form if it is amending or voiding a previously
filed Form 8811. See When To File.
Check below to indicate type of filer (see Who Must File):
REMIC
Issuer of collateralized debt obligation (CDO)
1 Name of REMIC or issuer of CDO

2 Employer identification number

3 Address (see instructions)

4 Name and title of the representative to be contacted by the public (see instructions)

5 Telephone number of representative
(optional)

6 Address of the representative to be contacted by the public (if different from REMIC’s or issuer’s)

8 Startup day or issue date (mm/dd/yyyy)

7 CUSIP number(s) (see instructions)

9 Name and title of the representative to be contacted by the IRS (see instructions)

10 Telephone number of representative

11 Address of the representative to be contacted by the IRS

Under penalties of perjury, I declare that I have examined this return, including accompanying statements, and to the best of my knowledge and belief,
it is true, correct, and complete.

Signature (see instructions)

▲

▲

Please
Sign
Here

Date

General Instructions

Who Must File

Section references are to the Internal
Revenue Code unless otherwise noted.

Form 8811 must be filed by entities that
elect to be treated as a REMIC and by
issuers of CDOs.

Future Developments
For the latest information about
developments related to Form 8811 and
its instructions, such as legislation
enacted after they were published, go to
www.irs.gov/form8811.

What's New
There is a new filing address for Form
8811. See Where To File, later.

Purpose of Form
A REMIC or issuer of a CDO (defined in
Regulations section 1.6049-7(d)(2)) uses
Form 8811 to provide the information
required by Regulations section
1.6049-7(b)(1)(ii) to be published in the
directory of REMICs and issuers of
CDOs, Pub. 938, Real Estate Mortgage
Investment Conduits (REMICs) Reporting
Information (And Other Collateralized
Debt Obligations (CDOs)).

Title

If the REMIC or another issuer ceases
to have interests outstanding, file a copy
of the original Form 8811 with the word
“VOID” written across the form.

When To File

The IRS lists any changes or voided
issues in Pub. 938.

File Form 8811 no later than 30 days
after the startup day of the REMIC or
issue date of the CDO.

Use and Availability of Information
on This Form

The REMIC or issuer of a CDO must
file a new Form 8811 within 30 days after
the change of any of the information
provided on a previously filed Form 8111.
When completing a new Form 8811
for this purpose, write the word
“AMENDED” across the top of the form.
If the issuer is a FASIT, and the
information being amended does not
appear on the current version of the
form, prepare a separate statement
detailing the information that is being
changed. File the amended Form 8811, a
copy of the original Form 8811 (with the
word “COPY” written across the top of
the form), and the separate statement (if
required).

For Paperwork Reduction Act Notice, see page 2.

Cat. No. 10460C

The information on line 1 and lines 3
through 8 will be published in Pub. 938.
Pub. 938 is only available on the
Internet. To get Pub. 938, visit IRS.gov.

Where To File
Send Form 8811 to:
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0209

Signatures
REMIC with a startup day after
November 9, 1988. For a REMIC with a
startup day after November 9, 1988,
Form 8811 must be signed by a person
who could sign the return of the entity in
the absence of the REMIC election.
Form 8811 (Rev. 8-2013)

Form 8811 (Rev. 8-2013)

Thus, the return of a REMIC that is a
corporation or trust must be signed by a
corporate officer or a trustee,
respectively. For REMICs that consist of
segregated pools of assets, the return
must be signed by a person who could
sign the return of the entity that owns the
assets of the REMIC under applicable
state law.
REMIC with a startup day before
November 10, 1988. A REMIC with a
startup day before November 10, 1988,
may elect to apply the rules applicable to
REMICs with a startup day after
November 9, 1988. Otherwise, Form
8811 must be signed by a residual
interest holder or, as provided in section
6903, by a fiduciary who is acting for the
REMIC and who has given adequate
notice as prescribed in Regulations
section 301.6903-1(b). The term
“fiduciary” means a guardian, trustee,
executor, administrator, receiver,
conservator, or any person acting in any
fiduciary capacity for any person.
Issuer of a CDO. Form 8811 must be
signed by a person who could sign the
return of the issuer of the CDO.

Specific Instructions
Line 3
Enter the number, street, room or suite
number (or P.O. box number), city or
town, state, and zip code. You may enter
a website address only if the address
takes you directly to a webpage that
contains all the address information
specified in the prior sentence.

Lines 4, 5, and 6
Enter the name, title, and either the
address or the address and telephone
number of the official or representative
designated by the REMIC or issuer of

Page

the CDO to provide information
necessary to figure the amount of
interest and original issue discount (OID)
that the holder is required to report on
the appropriate tax return. You may
enter a website address in line 6 only if
the address takes you directly to a
webpage that contains all the address
information specified in the instructions
for line 3.
Note. Do not complete line 6 if the entry
would be the same address that was
entered in line 3.

Line 7
Enter the Committee on Uniform
Security Identification Procedure
(CUSIP) number assigned to each class
of REMIC regular interest or to each
CDO.

Line 8
The startup day is the day on which the
REMIC issued all of its regular and
residual interests. However, a sponsor
may contribute property to a REMIC in
exchange for regular and residual
interests over any period of 10
consecutive days and the REMIC may
designate any one of those 10 days as
the startup day. The day so designated
is then the startup day, and all interests
are treated as issued on that day. For
non-REMIC debt obligations, the issue
date is defined in section 1275(a)(2).

Lines 9, 10, and 11
Enter the name and title, address, and
telephone number of the official or
representative of the REMIC or issuer of
the CDO whom the IRS may contact with
questions concerning this form. This
information will not appear in Pub. 938.

2

Paperwork Reduction Act Notice
We ask for the information on this form
to carry out the internal revenue laws of
the United States. You are required to
give us the information. We need it to
ensure that you are complying with these
laws and to allow us to figure and
collect the right amount of tax.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any internal revenue
law. Generally, tax returns and return
information are confidential, as required
by section 6103.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
average time is:
Recordkeeping .

.

.

. 3 hr., 6 min.

Learning about the law
or the form . . . . .

.

35 min.

Preparing, copying,
assembling, and
sending the form
to the IRS . . . .

.

40 min.

.

.

If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear
from you. You can send your comments
to:
Internal Revenue Service
Tax Forms and Publications
SE:W:CAR:MP:TFP
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224