Publication 938 - Real Estate Mortgage Investment Conduits (Remics) Reporting Information - Internal Revenue Service Page 2
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33e. An entity registered at all times during
directly from the REMIC or the issuer of the
The representative or issuer must provide
the tax year under the Investment
CDO) should request the information from the
the information to you by the later of:
Company Act of 1940.
nominee instead of from the REMIC or the is
The 30th day after the close of the calen
suer of the CDO. The request should be made
dar quarter for which you request the infor
f. A common trust fund (as defined in
of the nominee in the same manner as specified
mation, or
section 584(a)).
below for requesting information from the repre
The 14th day after the receipt of your re
g. A financial institution such as a mutual
sentative.
quest.
savings bank, savings and loan asso
The representative or issuer can provide the
ciation, building and loan association,
How To Request
information to you by telephone, by written
cooperative bank, homestead associ
statement sent by first class mail, by printing the
ation, credit union, industrial loan as
Information
information in a publication that is generally
sociation or bank, or other similar or
read by and available to persons who may re
ganization.
quest the information (for example, a webpage),
Use the directory to find the representative of
h. Any trust that is exempt from tax un
or by any other method agreed to by both par
the REMIC or issuer of the CDO. You can re
der section 664(c) (a charitable re
ties. If the information is published, the repre
quest information from the representative or is
mainder annuity trust or a charitable
sentative or issuer must notify you by telephone
suer by telephone or mail. If only an address is
remainder unitrust).
or in writing of the publication in which the infor
listed in the directory, you must request the in
mation will appear, the date of its appearance,
formation in writing. Your request must specify
i. A REMIC.
and, if possible, the page number.
the calendar quarters and the classes of REMIC
Note. A person listed in (3) above who
regular interests or CDOs for which you need
holds an interest through a nominee (instead of
the information.
Page 2
Publication 938 (May 2017 )
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