Form 8875 - Taxable Reit Subsidiary Election

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8875
Taxable REIT Subsidiary Election
Form
(Under section 856(I)(1) of the Internal Revenue Code)
OMB No. 1545-0123
(Rev. September 2014)
Department of the Treasury
Information about Form 8875 and its instructions is at
Internal Revenue Service
Part I
Taxable REIT Subsidiary Making the Election
1
2
Employer identification number (EIN)
Name of taxable REIT subsidiary
Number, street, and room or suite no. (If a P.O. box, see instructions.)
3
Date incorporated or organized
City or town, state, and ZIP code
4
State or country of incorporation or organization
Part II
Electing REIT That Owns Stock in the Taxable REIT Subsidiary
5
6
Employer identification number (EIN)
Name of electing REIT
Number, street, and room or suite no. (If a P.O. box, see instructions.)
7
Date incorporated or organized
City or town, state, and ZIP code
8
State of incorporation or organization
9
10
Name of officer of electing REIT or legal representative whom the IRS may contact for more information
Telephone number of officer or legal representative
Part III
Information on the Election
11 Date election is to take effect (month, day, year) (see instructions)
12 Did the subsidiary previously file a federal income tax return? If “Yes,” complete lines 13a and 13b
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Yes
No
13b Check type of return filed:
13a Tax year ending date of last return (month, day, year) .
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Form 1120
Other
14 Was the subsidiary’s last return filed as part of a consolidated return (for which the subsidiary was not the common parent)? If “Yes,” complete
lines 15a and 15b .
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Yes
No
15a Name of subsidiary’s common parent
15b EIN of subsidiary’s common parent
16 Does this taxable REIT subsidiary own 35% of the total voting power or value of securities of another lower tier corporation (other than a
REIT)? .
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Yes
No
If “Yes,” see instructions for required attachment.
Under penalties of perjury, I declare that I have examined this election, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete.
Signature of officer
of taxable REIT subsidiary
(Title)
(Date signed)
Signature of officer
of electing REIT
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(Title)
(Date signed)
General Instructions
A corporation is ineligible to be treated
1. The rights are provided to an
as a taxable REIT subsidiary if it directly
eligible independent contractor (as
Section references are to the Internal
or indirectly:
defined in section 856(d)(9)) to operate or
Revenue Code unless otherwise noted.
manage a lodging facility or a health care
• Operates or manages a lodging facility
facility,
Purpose of Form
or a health care facility, or
2. The rights are held by the
• Provides to any other person (under a
A corporation (other than a REIT or an
corporation as a franchisee, licensee, or
franchise, license, or otherwise) rights to
ineligible corporation) and a REIT use
in a similar capacity, and
any brand name under which any
Form 8875 to jointly elect to have the
lodging facility or health care facility is
3. The lodging facility or health care
corporation treated as a taxable REIT
operated.
facility is either owned by the
subsidiary (TRS) under section 856(l).
corporation or leased by the electing
Exception. A corporation is eligible to
The corporation and the REIT can
REIT to the corporation.
be treated as a taxable REIT subsidiary
make this election if the REIT directly or
if:
indirectly owns stock in the corporation.
The election does not require IRS
consent.
8875
For Paperwork Reduction Act Notice, see page 2.
Form
(Rev. 9-2014)
Cat. No. 31145M

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