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Federal forms, ICRs, and supporting documents

OMB control number

TD 8458, Real Estate Mortgage Investment Conduits

OMB 1545-1276 ยท TREAS/IRS.

OMB 1545-1276

Internal Revenue Code (IRC) section 860E(e) imposes an excise tax on any transfer of a residual interest in a Real Estate Mortgage Investment Conduits (REMIC) to a disqualified organization. IRC sections 860E(e)(4) and 860E(e)(6)(D) provide relief of the excise tax when the transferee or record holder of the residual interest furnishes an affidavit to the transferor or pass-thru entity stating that they are not a disqualified organization. Treasury Decision (TD) 8458 contains final regulations and guidance relating to the IRC requirements for a REMIC. Treasury Regulations section 1.860E-2(a)(5) requires the REMIC, upon request of the party responsible for the tax liability, to furnish information sufficient to compute the present value of the anticipated excess inclusions. Treasury Regulations sections 1.860E-2(a)(7) and 1.860E-2(b)(2) provide requirements for the affidavits provided by the transferee or record holder of a residual interest in a REMIC as required by IRC sections 860E(e)(4) and 860E(e)(6)(D).

The latest form for TD 8458, Real Estate Mortgage Investment Conduits expires 2029-02-28 and can be found here.

Latest Forms, Documents, and Supporting Material
Document
Name
Supporting Statement A
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Approved without change
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OMB Details

Obligation Of REMIC To Furnish Information

Federal Enterprise Architecture: General Government - Taxation Management