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Official form guide
Form 8927: Determination Under Section 860(e)(4) by a Qualified Investment Entity
Internal Revenue Service Form 8927 is used to request a self‑determination under IRC section 860(e)(4) by a regulated investment company (RIC) or real estate investment trust (REIT). The form is mailed to the IRS and the mailing date becomes the determination date.
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IRS Form 8927 - Determination Under Section 860(e)(4) by a Qualified Investment Entity
Internal Revenue Service Form 8927 is used to request a self‑determination under IRC section 860(e)(4) by a regulated investment company (RIC) or real estate investment trust (REIT). The form is mailed to the IRS and the mailing date becomes the determination date.
Risk Radar
Scan points- 1Signing a false statement on Form 8927 can result in perjury penalties.
- 2Leaving the RIC or REIT name blank on the form.
- 3Omitting the employer identification number (EIN).
- 4Failing to provide a street address when required.
- 5Not indicating the service center where the return will be filed.
Plain English
Form 8927 lets a regulated investment company or a REIT ask the IRS to decide if it qualifies for a special tax treatment under section 860(e)(4). The company fills in its name, address, EIN and signs the form. It then mails the form to the IRS address provided.
Submission Date
- Filing date: 2016-12-13 23:00:00
- 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 regulated investment company (RIC) or real estate investment trust (REIT) seeks a self‑determination under IRC section 860(e)(4).
- Do not use it when the entity is not a RIC or REIT, or when the determination is not self‑determined under section 860(e)(4).
Form selector
Use this form or another form?
RIC seeks self‑determination under section 860(e)(4)
IRS uses it as the official determination request
✓ Confirm the entity qualifies as a RIC or REIT
Amending a prior‑year return to include a section 860(e)(4) determination
Must attach as a statement to the amendment
✓ Ensure the amendment is prepared before filing
Filing a supplement to a tax return for the relevant year
Serves as the supplemental attachment
✓ Verify the mailing date matches the desired determination date
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Name and address of RIC or REIT
Entity legal name and mailing address · Form line for Name of regulated investment company (RIC) or real estate investment trust (REIT)
Employer identification number (EIN)
EIN number · Form line EIN
Service Center where return was/will be filed
IRS service center code or location · Form line Service Center
Signature of officer
Signed declaration under penalties of perjury · Signature block
Date of filing
Date officer signs · Signature block date field
Before you submit
- 1Verify the form revision is December 2016
- 2Enter the RIC or REIT’s exact legal name
- 3Enter the correct EIN
- 4Provide the full street address or P.O. box as instructed
- 5Specify the IRS service center for the related return
- 6Sign the form under penalties of perjury
- 7Include the officer’s title and the signing date
- 8Mail the completed form to P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409
- 9Retain a copy of the signed form for your records
How to file this form
- 1Complete Form 8927 using the December 2016 edition
- 2Sign the form as an authorized officer
- 3Mail the signed form to P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409
- 4Retain the mailing receipt as proof of filing
Known limitations
- 1Does not apply to entities that are not RICs or REITs
- 2Not for determinations that are not self‑determinations under section 860(e)(4)
- 3Not used when filing a regular tax return without a self‑determination request
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->Form 8927 is the December 2016 revision; the source points to the IRS website for the latest information but does not note any changes since that revision.
What changed or needs a fresh check
- Edition date — confirm the form revision reads December 2016
- Fee — Not stated in the official source
- Mailing address — confirm address P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409
- Signature — confirm officer signature, title, and date are provided
- OMB control number — confirm OMB No. 1545-0123
Quick Facts
Downloads
After you file
- 1Keep the completed Form 8927 and any supporting documents
- 2Retain records for as long as they may become material in tax administration
- 3Expect the mailing date to serve as the official determination date
- 4Monitor for any IRS correspondence confirming acceptance
- 5If an error is discovered, file a corrected Form 8927 promptly
Sources
- SRCForm p.1 — revision date is December 2016
- SRCForm p.1 — purpose: file to make a determination under section 860(e)(4)
- SRCForm p.1 — who must file: a RIC or REIT seeking self‑determination under section 860(e)(4)
- SRCForm p.1 — where to file address: P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409
- SRCForm p.1 — when to file: when the RIC or REIT seeks to make a self‑determination under section 860(e)(4)
- SRCForm p.1 — date of determination generally the mailing date
- SRCForm p.1 — OMB No. 1545-0123
Common confusion points
When does the determination become effective?
It is based on the mailing date, not the filing date.
→ Verify the date the envelope is postmarked.
Do I need to include a P.O. box if I have a street address?
The instructions require a street address unless mail is not delivered there.
→ Use the street address unless instructed otherwise.
What if the RIC receives mail through an accountant?
The form asks for “C/O” followed by the third party’s name and address.
→ Enter “C/O” and the third‑party details on the street address line.
Is a title required with the signature?
Yes, the signature block includes title and date.
→ Ensure the officer’s title is typed or printed next to the signature.
Do I need to send this form to the IRS Tax Forms and Publications Division?
No, the form must be mailed to the specific P.O. Box address.
→ Use the P.O. Box 9941, Mail Stop 4912 address only.
Is there a filing deadline?
The source does not specify a deadline; filing occurs when the self‑determination is sought.
→ File as soon as the determination is needed.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 1220 | Used to request a refund if the determination leads to an overpayment
Questions about IRS Form 8927
What is IRS Form 8927 used for?
Form 8927 lets a regulated investment company or a REIT ask the IRS to decide if it qualifies for a special tax treatment under section 860(e)(4). The company fills in its name, address, EIN and signs the form. It then mails the form to the IRS address provided.
Who must file IRS Form 8927?
A regulated investment company (RIC) or a real estate investment trust (REIT) that wants a self‑determination under section 860(e)(4) must file IRS Form 8927.
What information does IRS Form 8927 require?
Form 8927 collects the RIC or REIT’s name, address, employer identification number, the service center where its return will be filed, and the officer’s signature, title, and date.
Where do I file IRS Form 8927?
File Form 8927 with the Internal Revenue Service, P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409.
How do I complete IRS Form 8927?
Enter the RIC or REIT’s name, street address (or P.O. box), city, state, ZIP code, and EIN in the designated fields. Indicate the service center where the tax return will be filed. An authorized officer signs, prints the title, and dates the form. Mail the completed form to the IRS address listed on the form.
What happens if IRS Form 8927 is filed incorrectly?
Signing the form under penalties of perjury makes false statements a criminal offense, so inaccurate information can lead to perjury prosecution.
When does the determination become effective?
It is based on the mailing date, not the filing date. Verify the date the envelope is postmarked.
Do I need to include a P.O. box if I have a street address?
The instructions require a street address unless mail is not delivered there. Use the street address unless instructed otherwise.
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