Form 8811 - Information Return For Real Estate Mortgage Investment Conduits (Remics) And Issuers Of Collateralized Debt Obligations Page 2

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2
Form 8811 (Rev. 8-2013)
Page
Paperwork Reduction Act Notice
Thus, the return of a REMIC that is a
the CDO to provide information
corporation or trust must be signed by a
necessary to figure the amount of
We ask for the information on this form
corporate officer or a trustee,
interest and original issue discount (OID)
to carry out the internal revenue laws of
respectively. For REMICs that consist of
that the holder is required to report on
the United States. You are required to
segregated pools of assets, the return
the appropriate tax return. You may
give us the information. We need it to
enter a website address in line 6 only if
must be signed by a person who could
ensure that you are complying with these
sign the return of the entity that owns the
the address takes you directly to a
laws and to allow us to figure and
assets of the REMIC under applicable
webpage that contains all the address
collect the right amount of tax.
state law.
information specified in the instructions
You are not required to provide the
for line 3.
REMIC with a startup day before
information requested on a form that is
November 10, 1988. A REMIC with a
Note. Do not complete line 6 if the entry
subject to the Paperwork Reduction Act
startup day before November 10, 1988,
would be the same address that was
unless the form displays a valid OMB
may elect to apply the rules applicable to
entered in line 3.
control number. Books or records
REMICs with a startup day after
relating to a form or its instructions must
Line 7
November 9, 1988. Otherwise, Form
be retained as long as their contents
Enter the Committee on Uniform
8811 must be signed by a residual
may become material in the
Security Identification Procedure
interest holder or, as provided in section
administration of any internal revenue
(CUSIP) number assigned to each class
6903, by a fiduciary who is acting for the
law. Generally, tax returns and return
of REMIC regular interest or to each
REMIC and who has given adequate
information are confidential, as required
CDO.
notice as prescribed in Regulations
by section 6103.
section 301.6903-1(b). The term
Line 8
The time needed to complete and file
“fiduciary” means a guardian, trustee,
this form will vary depending on
The startup day is the day on which the
executor, administrator, receiver,
individual circumstances. The estimated
REMIC issued all of its regular and
conservator, or any person acting in any
average time is:
residual interests. However, a sponsor
fiduciary capacity for any person.
may contribute property to a REMIC in
Recordkeeping .
.
.
. 3 hr., 6 min.
Issuer of a CDO. Form 8811 must be
exchange for regular and residual
Learning about the law
signed by a person who could sign the
interests over any period of 10
or the form
.
.
.
.
.
.
35 min.
return of the issuer of the CDO.
consecutive days and the REMIC may
Preparing, copying,
designate any one of those 10 days as
Specific Instructions
assembling, and
the startup day. The day so designated
sending the form
is then the startup day, and all interests
Line 3
to the IRS .
.
.
.
.
.
.
40 min.
are treated as issued on that day. For
Enter the number, street, room or suite
non-REMIC debt obligations, the issue
If you have comments concerning the
number (or P.O. box number), city or
date is defined in section 1275(a)(2).
accuracy of these time estimates or
town, state, and zip code. You may enter
suggestions for making this form
Lines 9, 10, and 11
a website address only if the address
simpler, we would be happy to hear
takes you directly to a webpage that
Enter the name and title, address, and
from you. You can send your comments
contains all the address information
telephone number of the official or
to:
specified in the prior sentence.
representative of the REMIC or issuer of
Internal Revenue Service
the CDO whom the IRS may contact with
Lines 4, 5, and 6
Tax Forms and Publications
questions concerning this form. This
SE:W:CAR:MP:TFP
Enter the name, title, and either the
information will not appear in Pub. 938.
1111 Constitution Ave. NW, IR-6526
address or the address and telephone
Washington, DC 20224
number of the official or representative
designated by the REMIC or issuer of

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