Form 8811 Information Return for Real Estate Mortgage Investment C

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8811, PAGE 1 of 2
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm(11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Date

Form

8811

(Rev. September 2005)
Department of the Treasury
Internal Revenue Service

Action

Date

Signature

O.K. to print
Revised proofs
requested

Information Return for Real Estate
Mortgage Investment Conduits (REMICs)
and Issuers of Collateralized Debt Obligations

OMB No. 1545-1099

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)
1 Name of REMIC or issuer of CDO

2 Employer identification number

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)

7 CUSIP number(s) (see instructions)

8 Startup day or issue date (mm/dd/yyyy)

9 Name and title of the representative to be contacted by the IRS (see instructions)

10 Telephone number of representative
(

)

11 Address of the representative to be contacted by the IRS

Please
Sign
Here

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.

䊳

Signature (see instructions)

General Instructions
Section references are to the Internal
Revenue Code unless otherwise
noted.

Purpose of Form
A REMIC or issuer of a CDO
(defined in Regulations section
1.6049-7(d)(2)) uses Form 8811 to
provide the information required by
Regulations section 1.6049-7(b)(1)(ii).

Who Must File
Form 8811 must be filed by entities
that elect to be treated as a REMIC
and by issuers of CDOs.

When To File
File Form 8811 no later than 30 days
after the startup day of the REMIC
or issue date of the CDO.
The REMIC or issuer of a CDO
must file a new Form 8811 within 30
days after the change of any of the
information provided on a previously
filed Form 8811.

Date

When completing a new Form
8811 for this purpose, write the
word “AMENDED” across the top of
the form. If the issuer is a FASIT,
and the information being amended
does not appear on the current
version of the form, prepare a
separate statement detailing the
information that is being changed.
File the amended Form 8811, a copy
of the original Form 8811 (with the
word “COPY” written across the top
of the form), and the separate
statement (if required).
If the REMIC or another issuer
ceases to have interests
outstanding, file a copy of the
original Form 8811 with the word
“VOID” written across the form.
The IRS lists any changes or
voided issues in Pub. 938, Real
Estate Mortgage Investment
Conduits (REMICs) Reporting
Information (And Other Collateralized
Debt Obligations (CDOs)).

For Paperwork Reduction Act Notice, see back of form.

Cat. No. 10460C

䊳

Title

Use and Availability of Information
on This Form
The information in Box 1 and Boxes
3 through 8 will be published in Pub.
938, a directory of REMICs and
issuers of CDOs.
Pub. 938 is not printed; it is
available using the Internet at—
● Website www.irs.gov, or
● File transfer protocol ftp.irs.gov

Where To File
Send Form 8811 to REMIC
Publication Project, Internal Revenue
Service, 1111 Constitution Ave. NW,
IR-6406, Washington, DC 20224.

Signatures
REMIC with a startup day after
November 9, 1988. For a REMIC
with a startup day after November 9,
1988, Form 8811 must be signed by
a person who could sign the return
of the entity in the absence of the
REMIC election. Thus, the return of
Form

8811

(Rev. 9-2005)

6
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8811, PAGE 2 of 2
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 216mm (81⁄2 ") x 279mm (11")
PERFORATE: (NONE)
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8811 (Rev. 9-2005)

a REMIC that is a corporation or
trust must be signed by a corporate
officer or a trustee, respectively. For
REMICs that consist of segregated
pools of assets, the return must be
signed by a person who could sign
the return of the entity that owns the
assets of the REMIC under
applicable state law.
REMIC with a startup day before
November 10, 1988. A REMIC with
a startup day before November 10,
1988, may elect to apply the rules
applicable to REMICs with a startup
day after November 9, 1988.
Otherwise, Form 8811 must be
signed by a residual interest holder
or, as provided in section 6903, by a
fiduciary who is acting for the
REMIC and who has given adequate
notice as prescribed in Regulations
section 301.6903-1(b). The term
“fiduciary” means a guardian,
trustee, executor, administrator,
receiver, conservator, or any person
acting in any fiduciary capacity for
any person.
Issuer of a CDO. Form 8811 must
be signed by a person who could
sign the return of the issuer of the
CDO.

Specific Instructions
Box 3
Enter the number, street, room or
suite number (or P.O. box number),
city or town, state, and zip code.
You may enter a website address
only if the address takes you
directly to a webpage that contains
all the address information specified
in the prior sentence.

Boxes 4, 5, and 6
Enter the name, title, and either the
address or the address and
telephone number of the official or
representative designated by the

Page

REMIC or issuer of the CDO to
provide information necessary to
figure the amount of interest and
original issue discount (OID) that the
holder is required to report on the
appropriate tax return. You may
enter a website address in Box 6
only if the address takes you
directly to a webpage that contains
all the address information specified
in the instructions for Box 3.
Note. Do not complete Box 6 if the
entry would be the same address that
was entered in Box 3.

Box 7
Enter the Committee on Uniform
Security Identification Procedure
(CUSIP) number assigned to each
class of REMIC regular interest or to
each CDO.

Box 8
The startup day is the day on which
the REMIC issued all of its regular
and residual interests. However, a
sponsor may contribute property to
a REMIC in exchange for regular
and residual interests over any
period of 10 consecutive days and
the REMIC may designate any one
of those 10 days as the startup day.
The day so designated is then the
startup day, and all interests are
treated as issued on that day. For
non-REMIC debt obligations, the
“issue date” is defined in section
1275(a)(2).

Boxes 9, 10, and 11
Enter the name and title, address,
and telephone number of the official
or representative of the REMIC or
issuer of the CDO whom the IRS
may contact with questions
concerning this form. This
information will not appear in
Pub. 938.

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Paperwork Reduction Act
Notice
We ask for the information on this
form to carry out the Internal
Revenue laws of the United States.
You are required to give us the
information. We need it to ensure
that you are complying with these
laws and to allow us to figure and
collect the right amount of tax.
You are not required to provide
the information requested on a form
that is subject to the Paperwork
Reduction Act unless the form
displays a valid OMB control
number. Books or records relating to
a form or its instructions must be
retained as long as their contents
may become material in the
administration of any Internal
Revenue law. Generally, tax returns
and return information are
confidential, as required by section
6103.
The time needed to complete and
file this form will vary depending on
individual circumstances. The
estimated average time is:
3 hr., 6 min.
Recordkeeping
Learning about the law
35 min.
or the form
Preparing, copying,
assembling, and
sending the form
40 min.
to the IRS
If you have comments concerning
the accuracy of these time estimates
or suggestions for making this form
simpler, we would be happy to hear
from you. You can write to the
Internal Revenue Service, Tax
Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111
Constitution Ave. NW, IR-6406,
Washington, DC 20224.