Excise Taxes on Excess Inclusions of REMIC Residual Interests

OMB 1545-1379

Form 8831 is used by a real estate mortgage investment conduit (REMIC) to figure its excise tax liability under Code sections 860E(e)(1), 860E(e)(6), and 860E-2(a)(7)(ii). IRS uses the information to determine the correct tax liability of the REMIC.

The latest form for Excise Taxes on Excess Inclusions of REMIC Residual Interests expires 2023-01-31 and can be found here.

Latest Forms, Documents, and Supporting Material

Document Name
Form 8831 Excise Taxes on Excess Inclusions of REMIC Residual Interests Form and Instruction
1545-1379 SS 2023-01-31.docx Supporting Statement A
Excise Taxes on Excess Inclusions of REMIC Residual Interests Form and Instruction

All Historical Document Collections

202212-1545-019 Approved without change	Extension without change of a currently approved collection	2023-01-31
201909-1545-020 Approved without change	Extension without change of a currently approved collection	2019-12-27
201608-1545-023 Approved without change	Extension without change of a currently approved collection	2016-09-30
201307-1545-020 Approved without change	Extension without change of a currently approved collection	2013-07-30
201005-1545-058 Approved without change	Extension without change of a currently approved collection	2010-05-27
200701-1545-022 Approved without change	Extension without change of a currently approved collection	2007-03-16
200402-1545-009 Approved without change	Extension without change of a currently approved collection	2004-02-10
200102-1545-008 Approved without change	Extension without change of a currently approved collection	2001-02-23
199804-1545-022 Approved without change	Extension without change of a currently approved collection	1998-04-29
199504-1545-011 Approved without change	Revision of a currently approved collection	1995-04-27
199302-1545-002 Approved without change	New collection (Request for a new OMB Control Number)	1993-02-17