Form 8811

(Rev. August 2013)

Information Return for Real Estate Mortgage Investment
Conduits (REMICs) and Issuers of Collateralized Debt Obligations OMB No. 1545-1099
Department of the Treasury
Internal Revenue Service Information about Form 8811 and its instructions is at www.irs.gov/form8811.
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 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.
Sign
Here 2019.02.25
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 issues in Pub. 938.
For the latest information about
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
Regulations section 1.6049-7(d)(2)) uses Internal Revenue Service
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)
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,
The startup day is the day on which the this form will vary depending on
executor, administrator, receiver,
REMIC issued all of its regular and individual circumstances. The estimated
conservator, or any person acting in any
residual interests. However, a sponsor average time is:
fiduciary capacity for any person.
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
signed by a person who could sign the Learning about the law
interests over any period of 10
return of the issuer of the CDO. or the form . . . . . . 35 min.
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 to the IRS . . . . . . . 40 min.
are treated as issued on that day. For
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
Internal Revenue Service
the CDO whom the IRS may contact with
Lines 4, 5, and 6 Tax Forms and Publications
questions concerning this form. This
Enter the name, title, and either the SE:W:CAR:MP:TFP
information will not appear in Pub. 938.
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