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Form 8875: Taxable REIT Subsidiary Election
IRS Form 8875 is the Taxable REIT Subsidiary Election used by a corporation and a REIT that own stock in the corporation to elect treatment as a taxable REIT subsidiary under IRC §856(l). The election can be made at any time during the tax year.
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IRS Form 8875 - Taxable REIT Subsidiary Election
IRS Form 8875 is the Taxable REIT Subsidiary Election used by a corporation and a REIT that own stock in the corporation to elect treatment as a taxable REIT subsidiary under IRC §856(l). The election can be made at any time during the tax year.
Risk Radar
Scan points- 1Missing either required signature makes the election invalid.
- 2Omitting the taxable REIT subsidiary’s employer identification number (EIN) on line 2.
- 3Leaving the electing REIT officer’s name or telephone number blank on lines 9‑10.
- 4Failing to enter the effective election date on line 11.
- 5Checking “Yes” for a prior return without completing lines 13a and 13b.
Plain English
Form 8875 lets a corporation and a REIT jointly choose to be treated as a taxable REIT subsidiary. Both entities fill out their basic information and the election becomes effective when the IRS receives the form. No IRS consent is needed for the election.
Submission Date
- Filing date: 2014-09-11 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a corporation (other than a REIT or ineligible corporation) and a REIT that directly or indirectly own stock in the corporation wish to jointly elect to be treated as a taxable REIT subsidiary.
- Do not use it when the corporation operates or manages a lodging facility or health care facility, or provides brand‑name rights to such facilities, because it is ineligible.
- Check Form SS-4 instead when you need to apply for an EIN for the taxable REIT subsidiary.
Form selector
Use this form or another form?
Electing a taxable REIT subsidiary for the first time
Establishes the TRS status under IRC §856(l)
✓ Confirm both the corporation and REIT have signed
Applying for an EIN for the subsidiary before filing the election
EIN is required on line 2 of Form 8875
✓ Verify the EIN is issued or enter “Applied for” if pending
Revoking an existing TRS election
A new Form 8875 with “REVOCATION” across the top cancels the prior election
✓ Ensure both the corporation and REIT consent and sign
Deadline or filing window
The election may be made at any time during the tax year; the form is not tied to a specific filing deadline, and the source provides no extension provisions.
Checklist
What you need before filling it out
Name of taxable REIT subsidiary (Part I, line 1)
Legal name and address of the corporation · Form 8875 line 1
Employer identification number (EIN) (Part I, line 2)
Assigned EIN or “Applied for” · IRS EIN issuance or Form SS-4
Date incorporated or organized (Part I, line 3)
Incorporation documents (certificate of incorporation) · Corporate records
Effective date of election (line 11)
Desired effective date within allowed window · Form 8875 line 11
Signature of officer of taxable REIT subsidiary
Officer’s signature, title, date · Form 8875 signature block
Before you submit
- 1Verify the corporation’s name and address are entered correctly on Part I line 1.
- 2Confirm the EIN is entered; if not yet issued, write “Applied for”.
- 3Ensure the incorporation date and state are accurate on lines 3 and 4.
- 4Check the electing REIT’s name and address on Part II line 5.
- 5Confirm the electing REIT’s EIN is entered where required.
- 6Review line 11 for an effective date within the permitted window (no more than 2 months 15 days prior or 12 months after filing).
- 7Ensure both the subsidiary officer and the REIT officer have signed, dated, and titled their signatures.
- 8Attach any required statements if line 16 “Yes” is selected.
- 9Do not attach the form to any tax return.
- 10Mail the completed form to the IRS address in Ogden, UT 84201.
How to file this form
- 1Complete Part I with the subsidiary’s name, address, EIN, incorporation date, and state.
- 2Complete Part II with the electing REIT’s name, address, and EIN.
- 3Enter the desired effective date on line 11 within the permitted range.
- 4Have an authorized officer of the subsidiary sign, title, and date the form.
- 5Have an authorized officer of the REIT sign, title, and date the form.
- 6Mail the signed Form 8875 to the IRS Treasury Office in Ogden, UT 84201.
- 7Retain a copy of the mailed form and proof of mailing as evidence of filing.
Known limitations
- 1Not applicable to corporations that operate or manage a lodging facility.
- 2Not applicable to corporations that operate or manage a health care facility.
- 3Not applicable to corporations that grant brand‑name rights to lodging or health‑care facilities.
- 4If multiple REITs own the corporation, each REIT must file its own Form 8875.
- 5Revocation of the election requires a new Form 8875 with “REVOCATION” and consent of both parties.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->Form 8875 (Rev. September 2014) is the current edition; the form directs users to www.irs.gov/form8875 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form reads Rev. September 2014
- Fee — Not stated in the official source — verify on the agency site
- Mailing address — confirm you mail Form 8875 to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201
- Signature — confirm both the officer of the taxable REIT subsidiary and the officer of the electing REIT sign and date the form
Quick Facts
Downloads
After you file
- 1Keep the signed Form 8875 and any attachment for as long as the records may become material.
- 2Retain the proof of mailing (receipt or certified‑mail tracking) with the form.
- 3Expect no immediate IRS acknowledgment; the election becomes effective on the filing date.
- 4If the election is to be effective on a future date, verify that the date falls within the allowed window.
- 5If an error is discovered, file a corrected Form 8875 with the appropriate corrections.
- 6Monitor the corporation’s tax filings to ensure the TRS status is applied.
Sources
- SRCForm p.1 — revision date reads Rev. September 2014.
- SRCForm p.1 — purpose states corporation and REIT can jointly elect taxable REIT subsidiary.
- SRCForm p.1 — ineligible corporation criteria listed (lodging, health care, brand rights).
- SRCForm p.2 — election can be made at any time during the tax year.
- SRCForm p.2 — filing address is Department of the Treasury, Internal Revenue Service, Ogden, UT 84201.
- SRCForm p.2 — revocation requires new Form 8875 with “REVOCATION” across the top.
- SRCForm p.2 — EIN can be applied for via Form SS-4; if not received, enter “Applied for”.
- SRCForm p.2 — effective date limits: not more than 2 months and 15 days prior or 12 months after filing.
- SRCForm p.2 — each electing REIT must file a separate Form 8875 if multiple REITs own the corporation.
- SRCForm p.1 — signature block requires officer’s title and date.
Common confusion points
Can I file the form with my tax return?
The source says do not attach it to a tax return.
→ Verify you are mailing it separately to the IRS address.
What effective date can I choose?
The allowed window is limited to 2 months 15 days before filing and 12 months after filing.
→ Ensure the date is within those limits.
Do I need an EIN before filing?
The source allows “Applied for” if the EIN is not yet issued.
→ Enter “Applied for” when no EIN is available.
Do I need IRS consent for the election?
The source states the election does not require IRS consent.
→ Note that no consent is needed.
Can a single Form 8875 cover multiple REIT owners?
The source requires a separate Form 8875 for each electing REIT.
→ File an individual Form 8875 for each REIT.
How do I indicate revocation?
Revocation requires writing “REVOCATION” across the top of a new Form 8875.
→ Write “REVOCATION” clearly and obtain both parties’ signatures.
Workflow map
Related forms and next steps
Current
After
Often used with
⚠ If something goes wrong
- Form 8875 (with “REVOCATION”) – filed jointly to cancel an election.
Questions about IRS Form 8875
What is IRS Form 8875 used for?
Form 8875 lets a corporation and a REIT jointly choose to be treated as a taxable REIT subsidiary. Both entities fill out their basic information and the election becomes effective when the IRS receives the form. No IRS consent is needed for the election.
Who must file IRS Form 8875?
The corporation and the REIT that directly or indirectly own the corporation must file IRS Form 8875.
What information does IRS Form 8875 require?
Part I collects the taxable REIT subsidiary’s name, address, EIN, incorporation date and state (lines 1‑4). Part II gathers the electing REIT’s name, address, EIN, incorporation date, and officer contact (lines 5‑10). Part III records the effective election date and prior return details (lines 11‑16).
Where do I file IRS Form 8875?
File Form 8875 with the Department of the Treasury, Internal Revenue Service, Ogden, UT 84201. Do not attach it to the corporation’s or REIT’s tax returns.
How do I complete IRS Form 8875?
First, complete Part I with the subsidiary’s identifying information. Next, fill Part II with the electing REIT’s details, including the officer’s name and phone number. Then, enter the election’s effective date and any prior return data in Part III. Finally, both the subsidiary officer and the REIT officer must sign before mailing the form to the IRS address.
What happens if IRS Form 8875 is filed incorrectly?
Providing false information subjects the signer to penalties of perjury, and an incorrect EIN change automatically terminates the election.
Can I file the form with my tax return?
The source says do not attach it to a tax return. Verify you are mailing it separately to the IRS address.
What effective date can I choose?
The allowed window is limited to 2 months 15 days before filing and 12 months after filing. Ensure the date is within those limits.
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