8811
Information Return for Real Estate Mortgage Investment
Form
Conduits (REMICs) and Issuers of Collateralized Debt Obligations
OMB No. 1545-1099
(Rev. August 2013)
Department of the Treasury
Information about Form 8811 and its instructions is at
▶
Internal Revenue Service
Caution. A Financial Asset Securitization Investment Trust (FASIT) should only file this form if it is amending or voiding a previously
filed Form 8811. See When To File.
Check below to indicate type of filer (see Who Must File):
REMIC
Issuer of collateralized debt obligation (CDO)
2 Employer identification number
1 Name of REMIC or issuer of CDO
3 Address (see instructions)
4 Name and title of the representative to be contacted by the public (see instructions)
5 Telephone number of representative
(optional)
6 Address of the representative to be contacted by the public (if different from REMIC’s or issuer’s)
8 Startup day or issue date (mm/dd/yyyy)
7 CUSIP number(s) (see instructions)
10 Telephone number of representative
9 Name and title of the representative to be contacted by the IRS (see instructions)
11 Address of the representative to be contacted by the IRS
Please
Under penalties of perjury, I declare that I have examined this return, including accompanying statements, and to the best of my knowledge and belief,
it is true, correct, and complete.
Sign
Here
Signature (see instructions)
Date
Title
General Instructions
Who Must File
If the REMIC or another issuer ceases
to have interests outstanding, file a copy
Form 8811 must be filed by entities that
Section references are to the Internal
of the original Form 8811 with the word
elect to be treated as a REMIC and by
Revenue Code unless otherwise noted.
“VOID” written across the form.
issuers of CDOs.
Future Developments
The IRS lists any changes or voided
When To File
issues in Pub. 938.
For the latest information about
File Form 8811 no later than 30 days
developments related to Form 8811 and
Use and Availability of Information
after the startup day of the REMIC or
its instructions, such as legislation
on This Form
issue date of the CDO.
enacted after they were published, go to
The information on line 1 and lines 3
The REMIC or issuer of a CDO must
through 8 will be published in Pub. 938.
file a new Form 8811 within 30 days after
What's New
Pub. 938 is only available on the
the change of any of the information
Internet. To get Pub. 938, visit IRS.gov.
There is a new filing address for Form
provided on a previously filed Form 8111.
8811. See Where To File, later.
Where To File
When completing a new Form 8811
for this purpose, write the word
Purpose of Form
Send Form 8811 to:
“AMENDED” across the top of the form.
Department of the Treasury
A REMIC or issuer of a CDO (defined in
If the issuer is a FASIT, and the
Internal Revenue Service
Regulations section 1.6049-7(d)(2)) uses
information being amended does not
Ogden, UT 84201-0209
Form 8811 to provide the information
appear on the current version of the
required by Regulations section
Signatures
form, prepare a separate statement
1.6049-7(b)(1)(ii) to be published in the
detailing the information that is being
REMIC with a startup day after
directory of REMICs and issuers of
changed. File the amended Form 8811, a
November 9, 1988. For a REMIC with a
CDOs, Pub. 938, Real Estate Mortgage
copy of the original Form 8811 (with the
startup day after November 9, 1988,
Investment Conduits (REMICs) Reporting
word “COPY” written across the top of
Form 8811 must be signed by a person
Information (And Other Collateralized
the form), and the separate statement (if
who could sign the return of the entity in
Debt Obligations (CDOs)).
required).
the absence of the REMIC election.
8811
For Paperwork Reduction Act Notice, see page 2.
Form
(Rev. 8-2013)
Cat. No. 10460C