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Excise Taxes on Excess Inclusions of REMIC Residual Interests

OMB 1545-1379 · TREAS/IRS.

OMB 1545-1379

Form 8831 is used by a real estate mortgage investment conduit (REMIC) to figure its excise tax liability under Code sections 860E(e)(1), 860E(e)(6), and 860E-2(a)(7)(ii). IRS uses the information to determine the correct tax liability of the REMIC.

The latest form for Excise Taxes on Excess Inclusions of REMIC Residual Interests expires 2026-04-30 and can be found here.

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