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Information Return for Real Estate Mortgage Investment
Form 8811 OMB No. 1545-1099
(Rev. August 2013) Conduits (REMICs) and Issuers of Collateralized Debt Obligations
Department of the Treasury ▶ Information about Form 8811 and its instructions is at www.irs.gov/form8811.
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)
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

Under penalties of perjury, I declare that I have examined this return, including accompanying statements, and to the best of my knowledge and belief,
Please 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
Section references are to the Internal Form 8811 must be filed by entities that
of the original Form 8811 with the word
Revenue Code unless otherwise noted. elect to be treated as a REMIC and by
“VOID” written across the form.
issuers of CDOs.
Future Developments The IRS lists any changes or voided
When To File
For the latest information about issues in Pub. 938.
developments related to Form 8811 and File Form 8811 no later than 30 days
Use and Availability of Information
its instructions, such as legislation after the startup day of the REMIC or
on This Form
enacted after they were published, go to issue date of the CDO.
The information on line 1 and lines 3
www.irs.gov/form8811. 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 the change of any of the information Pub. 938 is only available on the
There is a new filing address for Form provided on a previously filed Form 8111. Internet. To get Pub. 938, visit IRS.gov.
8811. See Where To File, later. When completing a new Form 8811 Where To File
Purpose of Form for this purpose, write the word 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 form, prepare a separate statement Signatures
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.

For Paperwork Reduction Act Notice, see page 2. Cat. No. 10460C Form 8811 (Rev. 8-2013)

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Enlarge image

Form 8811 (Rev. 8-2013)                                                                                                    Page  2 

Thus, the return of a REMIC that is a       the CDO to provide information             Paperwork Reduction Act  Notice 
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 
must be signed by a person who could        enter a website address in line 6 only if  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 
REMIC with a startup day before             for line 3. 
                                                                                       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 
November 9, 1988. Otherwise, Form           Line 7 
                                                                                       be retained as long as their contents  
8811 must be signed by a residual           Enter the Committee on Uniform             may become material in the  
interest holder or, as provided in section  Security Identification Procedure          administration of any internal revenue 
6903, by a fiduciary who is acting for the  (CUSIP) number assigned to each class      law. Generally, tax returns and return 
REMIC and who has given adequate            of REMIC regular interest or to each       information are confidential, as required 
notice as prescribed in Regulations         CDO.                                       by section  6103. 
section 301.6903-1(b). The term             Line 8                                     The time needed to complete and file 
“fiduciary” means a guardian, trustee, 
executor, administrator, receiver,          The startup day is the day on which the    this form will vary depending on  
conservator, or any person acting in any    REMIC issued all of its regular and        individual circumstances. The estimated 
fiduciary capacity for any person.          residual interests. However, a sponsor     average time is: 
                                            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 
                                            designate any one of those 10 days as      Preparing, copying,   
Specific Instructions                       the startup day. The day so designated     assembling, and   
                                            is then the startup day, and all interests sending the form   
Line 3                                      are treated as issued on that day. For     to the IRS . .   . .  . .   .     40 min. 
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  
a website address only if the address       Lines 9, 10, and 11                        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 
                                            the CDO whom the IRS may contact with      Internal Revenue Service 
Lines 4, 5, and 6                                                                      Tax Forms and Publications 
                                            questions concerning this form. This 
Enter the name, title, and either the       information will not appear in Pub. 938.   SE:W:CAR:MP:TFP 
address or the address and telephone                                                   1111 Constitution Ave. NW, IR-6526 
number of the official or representative                                               Washington, DC  20224
designated by the REMIC or issuer of

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