Publication 938 - Real Estate Mortgage Investment Conduits (Remics) Reporting Information - Internal Revenue Service
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33Publication 938
Introduction
(Rev. May 2017 )
Section references are to the Internal Revenue
Cat. No. 10647L
Code unless otherwise noted.
Department
This publication contains directories relating
Real Estate
of the
to real estate mortgage investment conduits
Treasury
(REMICs) and collateralized debt obligations
Internal
Mortgage
(CDOs). The directory for each calendar quarter
Revenue
is based on information submitted to the IRS
Service
during that quarter.
Investment
For each quarter, there is a directory of new
REMICs and CDOs and, if required, a section
containing amended listings. You can use the
Conduits
directory to find the representative of the RE
MIC or the issuer of the CDO from whom you
can request tax information. The amended list
(REMICs)
ing section shows changes to previously listed
REMICs and CDOs. The update for each calen
dar quarter will be added to this publication ap
Reporting
proximately six weeks after the end of the quar
ter.
Publication 938 is only available on the In
Information
ternet. To get Publication 938, including prior is
sues, visit IRS.gov.
Future developments. The IRS has created a
(And Other
page on IRS.gov that includes information
about Publication 938 at IRS.gov/Pub938. Infor
Collateralized Debt
mation about any future developments affecting
Publication 938 (such as legislation enacted af
Obligations (CDOs))
ter we release it) will be posted on that page.
Other information. Publication 550, Invest
ment Income and Expenses, discusses the tax
treatment that applies to holders of these in
vestment products. For other information about
REMICs, see sections 860A through 860G and
the regulations issued under those sections.
Who May Request
Information
The persons listed below, or their agent or rep
resentative, should follow the procedures in this
publication to request tax information from the
representative of the REMIC or the issuer of the
CDO.
1. Any broker who holds a REMIC regular in
terest or CDO for itself or as a nominee for
an actual holder.
2. A middleman who holds a REMIC regular
interest or CDO as a nominee for an actual
holder and who is required to file an infor
mation return with respect to the regular
interest or CDO.
3. The following persons, if they hold their
REMIC regular interest or CDO directly
and not through a nominee.
a. A corporation.
b. A fiscal year taxpayer.
c. A dealer in securities or commodities
required to register as such under the
laws of the United States or a state.
Get forms and other information faster and easier at:
d. A real estate investment trust (as de
•
IRS.gov
(English)
•
IRS.gov/Korean
(한국어)
fined in section 856).
•
IRS.gov/Spanish
(Español)
•
IRS.gov/Russian
(Pусский)
•
IRS.gov/Chinese
•
IRS.gov/Vietnamese
(TiếngViệt)
(中文)
May 26, 2017
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