TD 8458, Real Estate Mortgage Investment Conduits

OMB 1545-1276

Section 860E(e) imposes an excise tax on the transfer of a residual interest in a REMIC to a disqualified party. The tax must be paid by the transferor of a pass-thru entity of which the disqualified party is an interest holder.

The latest form for TD 8458, Real Estate Mortgage Investment Conduits expires 2022-10-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
1545-1276 Supporting Statement.docx Supporting Statement A
Relief From Liability
Obligation Of REMIC To Furnish Information

All Historical Document Collections

202210-1545-005 Approved without change	Extension without change of a currently approved collection	2022-10-31
201906-1545-013 Approved without change	Extension without change of a currently approved collection	2019-08-28
201603-1545-006 Approved without change	Extension without change of a currently approved collection	2016-04-29
201301-1545-006 Approved without change	Extension without change of a currently approved collection	2013-02-28
200912-1545-004 Approved without change	Extension without change of a currently approved collection	2009-12-30
200610-1545-006 Approved without change	Extension without change of a currently approved collection	2006-10-31
200310-1545-011 Approved without change	Extension without change of a currently approved collection	2003-10-16
200009-1545-024 Approved without change	Extension without change of a currently approved collection	2000-09-26
199709-1545-023 Approved without change	Extension without change of a currently approved collection	1997-09-24
199410-1545-002 Approved without change	Revision of a currently approved collection	1994-10-03
199211-1545-029 Approved with change	No material or nonsubstantive change to a currently approved collection	1992-11-30
199109-1545-008 Approved without change	New collection (Request for a new OMB Control Number)	1991-09-06