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Federal forms, ICRs, and supporting documents

OMB control number

Excise Taxes on Excess Inclusions of REMIC Residual Interests

OMB 1545-1379 · TREAS/IRS.

OMB 1545-1379

Internal Revenue Code (IRC) section 860E(e)(1) provides rules for the taxation of an entity on any transfer of a residual interest in a real estate mortgage investment conduit (REMIC) to a disqualified organization. IRC section 860E(e)(6) provides rules for the taxation of a pass-through entity with interests held by disqualified organizations. Regulations section 1.860E-2(a)(7)(ii) provides rules for the taxation of an entity which waives the tax under section 860E(e)(1).

The latest form for Excise Taxes on Excess Inclusions of REMIC Residual Interests expires 2029-06-30 and is listed under ICR 202512-1545-007.

Latest Forms, Documents, and Supporting Material

Latest forms, documents, and information collections
DocumentType
Form 8831 Excise Taxes on Excess Inclusions of REMIC Residual InterestsForm and Instruction
SS 1545-1379-MM.docxSupporting Statement A
Excise Taxes on Excess Inclusions of REMIC Residual Interests Form and Instruction
Excise Taxes on Excess Inclusions of REMIC Residual Interests Form and Instruction

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202512-1545-007 Extension without change of a currently approved collection 2026-03-31
202212-1545-019 Extension without change of a currently approved collection 2023-01-31 Approved without change
201909-1545-020 Extension without change of a currently approved collection 2019-12-27 Approved without change
201608-1545-023 Extension without change of a currently approved collection 2016-09-30 Approved without change
201307-1545-020 Extension without change of a currently approved collection 2013-07-30 Approved without change
201005-1545-058 Extension without change of a currently approved collection 2010-05-27 Approved without change
200701-1545-022 Extension without change of a currently approved collection 2007-03-16 Approved without change
200402-1545-009 Extension without change of a currently approved collection 2004-02-10 Approved without change
200102-1545-008 Extension without change of a currently approved collection 2001-02-23 Approved without change
199804-1545-022 Extension without change of a currently approved collection 1998-04-29 Approved without change
199504-1545-011 Revision of a currently approved collection 1995-04-27 Approved without change
199302-1545-002 New collection (Request for a new OMB Control Number) 1993-02-17 Approved without change