Fillable F1120rei Accessible 2018 Form 1120-REIT

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F1120rei Accessible 2018 Form 1120-REIT

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This Form is Over Set by 2 lines
Form 1120-REIT
Department of the Treasury
Internal Revenue Service
U.S. Income Tax Return for Real Estate Investment Trusts
For calendar year 2018 or tax year beginning , 2018, ending , 20
▶
Go to www.irs.gov/Form1120REIT for instructions and the latest information.
OMB No. 1545-0123
2018
Please
Type
or
Print
Name
Number, street, and room or suite no. (If a P.O. box, see instructions.)
City or town, state, and ZIP code
A Year of REIT status election
B Check if a:
1
REIT with 100%
owned subsidiaries
(see instructions)
2
Personal holding co.
(attach Sch. PH)
C Employer identification number
D Date REIT established
E Total assets (see instructions)
$
F Check applicable box(es): (1) Final return (2) Name change (3) Address change (4) Amended return
G Identify the type of REIT (see instructions): (1)
Equity REIT (2) Mortgage REIT
H PBA code (see instructions)
Part I—Real Estate Investment Trust Taxable Income (see instructions)
Income (EXCLUDING income required to be reported in Part II or Part IV)
1 Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Gross rents from real property . . . . . . . . . . . . . . . . . . . . . . 3
4 Other gross rents . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . 5
6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . 6
7 Other income (see instructions—attach statement) . . . . . . . . . . . . . . . 7
8 Total income. Add lines 1 through 7 . . . . . . . . . . . . . . . . . . .
▶
8
Deductions (EXCLUDING deductions directly connected with income required to be reported in Part II or Part IV)
9 Compensation of officers (see instructions—attach Form 1125-E) . . . . . . . . . . 9
10 Salaries and wages (less employment credits) . . . . . . . . . . . . . . . . 10
11 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . 11
12 Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
13 Rents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
14 Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . . 14
15 Interest (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 15
16 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . 16
17 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
18 Other deductions (see instructions—attach statement) . . . . . . . . . . . . . . 18
19 Total deductions. Add lines 9 through 18 . . . . . . . . . . . . . . . . .
▶
19
20
Taxable income before net operating loss and other special deductions. Subtract line 19 from line 8
20
21 Less: a Net operating loss deduction (see instructions) . . . 21a
b Total deduction for dividends paid (Schedule A, line 7) 21b
c
Section 857(b)(2)(E) deduction (Schedule J, lines 2c, 2e, and 2f)
21c 21d
Tax and Payments
22 Real estate investment trust taxable income. Subtract line 21d from line 20 . . . . . . 22
23 Total tax (Schedule J, line 7) . . . . . . . . . . . . . . . . . . . . . .
23
24
2018 Net 965 tax liability paid from Form 965-B, Part II, column (k), line 2 . . . . . . . .
24
25
Payments: a 2017 overpayment credited to 2018
25a
b
2018 estimated tax payments . . .
25b
c
Less 2018 refund applied for on Form 4466
25c
( )
d Bal
▶
25d
e Tax deposited with Form 7004 . . . . . . . . . . . . . . 25e
f Credits: (1) Form 2439 (2) Form 4136 25f
g Refundable credit from Form 8827, line 8c . . . . . . . . . . 25g
h 2018 Net 965 tax liability from Form 965-B, Part I, column (d), line 2 . 25h 25i
26 Estimated tax penalty (see instructions). Check if Form 2220 is attached . . . . . .
▶
26
27 Tax due. If line 25i is smaller than the total of lines 23, 24, and 26, enter amount owed . . . 27
28 Overpayment. If line 25i is larger than the total of lines 23, 24, and 26, enter amount overpaid . 28
29
Enter amount of line 28 you want:
Credited to 2019 estimated tax
▶
Refunded
▶
29
Sign
Here
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
▲
Signature of officer
Date
▲
Title
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes No
Paid
Preparer
Use Only
Print/Type preparer’s name Preparer’s signature Date
Check if
self-employed
PTIN
Firm’s name
▶
Firm’s address
▶
Firm’s EIN
▶
Phone no.
For Paperwork Reduction Act Notice, see separate instructions.
Cat. No. 64114F
Form 1120-REIT (2018)
Form 1120-REIT (2018)
Page 2
Part II—Tax on Net Income From Foreclosure Property (Section 856(e)) (see instructions)
1 Net gain or (loss) from the sale or other disposition of foreclosure property described in section
1221(a)(1) (attach statement) . . . . . . . . . . . . . . . . . . . . . . 1
2 Gross income from foreclosure property (see instructions—attach statement) . . . . . . 2
3 Total income from foreclosure property. Add lines 1 and 2 . . . . . . . . . . . . . 3
4 Deductions directly connected with the production of income shown on line 3 (attach statement) 4
5 Net income from foreclosure property. Subtract line 4 from line 3 . . . . . . . . . . 5
6
Tax on net income from foreclosure property. Multiply line 5 by 21% (0.21). Enter here and on Schedule J, line 2b
6
Part III—Tax for Failure To Meet Certain Source-of-Income Requirements (Section 857(b)(5)) (see instructions)
1 a Enter total income from Part I, line 8 . . . . . . . . . . 1a
b Enter total income from foreclosure property from Part II, line 3 . 1b
c Total. Add lines 1a and 1b . . . . . . . . . . . . . . . . . . . . . . . 1c
2a
Enter income from hedging transactions referred to in section 856(c)(5)(G)
2a
b
Enter income from passive foreign exchange gain referred to in
section 856(n)(3). See instructions . . . . . . . . . . . 2b
c Enter income from sources referred to in sections 856(c)(5)(J)(i). See
instructions . . . . . . . . . . . . . . . . . . 2c
d Subtract lines 2a, 2b, and 2c from line 1c . . . . . . . . 2d
e Multiply line 2d by 95% (0.95) . . . . . . . . . . . . . . . . . . . . . . 2e
3 Enter income on line 1c from sources referred to in section 856(c)(2) . . . . . . . . . 3
4 Subtract line 3 from line 2e. (If zero or less, enter -0-.) . . . . . . . . . . . . . . 4
5 a
Enter income from hedging transactions referred to in section 856(c)(5)(G)
5a
b Enter income from real estate foreign exchange gain referred to in
section 856(n)(2). See instructions . . . . . . . . . . .
5b
c Enter income from sources referred to in section 856(c)(5)(J)(i). See
instructions . . . . . . . . . . . . . . . . . . 5c
d Subtract lines 5a, 5b, and 5c from line 1c . . . . . . . . 5d
e Multiply line 5d by 75% (0.75) . . . . . . . . . . . . . . . . . . . . . . 5e
6 Enter income on line 1c from sources referred to in section 856(c)(3) . . . . . . . . .
6
7 Subtract line 6 from line 5. (If zero or less, enter -0-.) . . . . . . . . . . . . . . 7
8 Enter the greater of line 4 or line 7. (If line 8 is zero, do not complete the rest of Part III.) . . 8
9 Enter the amount from Part I, line 20 . . . . . . . . . . . . . . . . . . . . 9
10 Enter the net capital gain from Schedule D (Form 1120), line 17 . . . . . . . . . . . 10
11 Subtract line 10 from line 9 . . . . . . . . . . . . . . . . . . . . . . . 11
12a Enter total income from Part I, line 8 . . . . . . . . . . 12a
b Enter the net short-term capital gain from Schedule D (Form 1120),
line 7. (If line 7 is a loss, enter -0-.) . . . . . . . . . . 12b
c Add lines 12a and 12b . . . . . . . . . . . . . . . . . . . . . . . . 12c
13 Enter capital gain net income from Part I, line 5 . . . . . . . . . . . . . . . . 13
14 Subtract line 13 from line 12c . . . . . . . . . . . . . . . . . . . . . . 14
15 Divide line 11 by line 14. Carry the result to five decimal places . . . . . . . . . . . 15
.
16 Section 857(b)(5) tax. Multiply line 8 by line 15. Enter here and on Schedule J, line 2c . . .
16
Part IV—Tax on Net Income From Prohibited Transactions (see instructions)
1
Gain from sale or other disposition of section 1221(a)(1) property (other than foreclosure property)
. 1
2 Deductions directly connected with the production of income shown on line 1 . . . . . . 2
3 Tax on net income from prohibited transactions. Subtract line 2 from line 1. Enter here and
on Schedule J, line 2d . . . . . . . . . . . . . . . . . . . . . . . .
3
Schedule A Deduction for Dividends Paid (see instructions)
1
Dividends paid (other than dividends paid after the end of the tax year). Do not include dividends considered
paid in the preceding tax year under section 857(b)(9) or 858(a), or deficiency dividends as defined in section 860
1
2 Dividends paid in the 12-month period following the close of the tax year under a section
858(a) election to treat the dividends as paid during the tax year . . . . . . . . . . . 2
3
Dividends declared in October, November, or December deemed paid on December 31 under section 857(b)(9)
3
4 Consent dividends (attach Forms 972 and 973) . . . . . . . . . . . . . . . . 4
5 Deficiency dividends (section 860) (Attach Form 976) . . . . . . . . . . . . . . 5
6 Total dividends paid. Add lines 1 through 5 . . . . . . . . . . . . . . . . . . 6
7
Total deduction for dividends paid. If there is net income from foreclosure property on Part II,
line 5, see instructions for limitation on the deduction for dividends paid. Otherwise, enter the
total dividends paid from line 6 here and on line 21b of page 1 . . . . . . . . . . .
7
Form 1120-REIT (2018)
Form 1120-REIT (2018)
Page 3
Schedule J Tax Computation (see instructions)
1 Check if the REIT is a member of a controlled group (attach Schedule O (Form 1120)) .
▶
Important: Members of a controlled group, see instructions.
2 a Tax on REIT taxable income . . . . . . . . . . . . .
2a
b Tax from Part II, line 6 . . . . . . . . . . . . . . . . 2b
c Tax from Part III, line 16 . . . . . . . . . . . . . . . 2c
d Tax from Part IV, line 3 . . . . . . . . . . . . . . . 2d
e Tax imposed under section 857(b)(7)(A) (see instructions) . . . . 2e
f Tax imposed under sections 856(c)(7) and 856(g)(5) . . . 2f
g Income tax. Add lines 2a through 2f . . . . . . . . . . . . . . . . . . . . 2g
3 a Foreign tax credit (attach Form 1118) . . . . . . . . . . 3a
b Credit from Form 8834 (see instructions) . . . . . . . . . 3b
c General business credit (attach Form 3800) . . . . . . . . 3c
d Other credits (attach statement—see instructions) . . . . . . 3d
e Total credits. Add lines 3a through 3d . . . . . . . . . . . . . . . . . . . 3e
4 Subtract line 3e from line 2g . . . . . . . . . . . . . . . . . . . . . . 4
5 Personal holding company tax (attach Schedule PH (Form 1120)) . . . . . . . . . . 5
6 Other taxes. Check if from: Form 4255 Form 8611
Other (attach statement) . .
6
7 Total tax. Add lines 4 through 6. Enter here and on line 23, page 1 . . . . . . . . . .
7
Schedule K Other Information (see instructions)
1 Check method of accounting:
Yes No
a Cash
b Accrual
c
Other (specify)
▶
2
At the end of the tax year, did the REIT own,
directly or indirectly, 50% or more of the voting
stock of a domestic corporation? (For rules of
attribution, see section 267(c).) . . . . . .
If “Yes,” attach a statement showing: (a) name
and employer identification number (EIN),
(b) percentage owned, and (c) taxable income or
(loss) before NOL and special deductions of such
corporation for the tax year ending with or within
your tax year.
3 Is the REIT a subsidiary in a parent-subsidiary
controlled group? . . . . . . . . . .
If “Yes,” enter the name and EIN of the parent
corporation
▶
4
At the end of the tax year, did any individual,
partnership, corporation, estate, or trust own, directly
or indirectly, 50% or more of the REIT’s voting
stock? (For rules of attribution, see section 856(h).)
If “Yes,” attach a statement showing name and
identifying number. (Do not include any information
already entered in 3 above.) Enter percentage
owned
▶
5
At any time during the tax year, did one foreign
person own, directly or indirectly, at least 25% of:
(a) the total voting power of all classes of stock of
the REIT entitled to vote, or (b) the total value of
all classes of stock of the REIT? If “Yes,” enter:
a
Percentage owned
▶
b
Owner’s country
▶
c
The REIT may have to file Form 5472. Enter number
of Forms 5472 attached
▶
If “Yes,” enter amount from Form 8996,
line 13 . . .
▶
6
During this tax year, did the REIT pay dividends
(other than stock dividends and distributions in
exchange for stock) in excess of the REIT’s current
and accumulated earnings and profits? (See
sections 301 and 316.) . . . . . . . . .
Yes No
If “Yes,” file Form 5452.
7
Check this box if the REIT issued publicly offered
debt instruments with original issue discount
▶
If so, the REIT may have to file Form 8281.
8
Enter the amount of tax-exempt interest received or accrued
during the tax year
▶
$
9
Enter the available NOL carryover from prior tax
years. (Do not reduce it by any deduction on line
21a, page 1.) .
▶
$
10
Did the corporation have an election under section
163(j) for any real property trade or business or any
farming business in effect during the tax year? (see
instructions) . . . . . . . . . . . . .
11
Does the corporation satisfy one of the following
conditions and the corporation does not own a
pass-through entity with current year, or prior year
carryover, excess business interest expense? (see
instructions) . . . . . . . . . . . . .
a
The corporation’s aggregate average annual gross
receipts (determined under section 448(c)) for the 3
tax years preceding the current tax year do not
exceed $25 million, and the corporation is not a tax
shelter; or
b
The corporation only has business interest expense
from (1) an electing real property trade or business,
(2) an electing farming business, or (3) certain utility
businesses under section 163(j)(7).
If “No,” complete and attach Form 8990.
12
Is the REIT attaching Form 8996 to certify as a Qualified
Opportunity Fund
. . . . . . . . . . .
$
Form 1120-REIT (2018)
Form 1120-REIT (2018)
Page 4
Schedule L
Balance Sheets per Books
Beginning of tax year End of tax year
( ) ( )
( ) ( )
( ) ( )
( ) ( )
Assets
(a) (b) (c) (d)
1 Cash . . . . . . . . . . . .
2a Trade notes and accounts receivable . .
b Less allowance for bad debts . . . .
3 U.S. government obligations . . . .
4 Tax-exempt securities (see instructions) .
5 Other current assets (attach statement) .
6 Loans to shareholders . . . . . .
7 Mortgage and real estate loans . . .
8 Other investments (attach statement) . .
9a Buildings and other depreciable assets .
b Less accumulated depreciation . . .
10 Land (net of any amortization) . . . .
11a Intangible assets (amortizable only) . .
b Less accumulated amortization . . .
12 Other assets (attach statement) . . .
13 Total assets . . . . . . . . . .
Liabilities and Shareholder’s Equity
14 Accounts payable . . . . . . . .
15
Mortgages, notes, bonds payable in less than 1 year
16 Other current liabilities (attach statement)
17 Loans from shareholders . . . . . .
18
Mortgages, notes, bonds payable in 1 year or more
19 Other liabilities (attach statement) . . .
20 Capital stock: a Preferred stock . .
b Common stock . .
21 Additional paid-in capital . . . . . .
22
Retained earnings—Appropriated (attach statement)
23 Retained earnings—Unappropriated . .
24 Adjustments to shareholders’ equity
(see instructions—attach statement) . .
25 Less cost of treasury stock . . . . .
26 Total liabilities and shareholders’ equity .
Schedule M-1
Reconciliation of Income (Loss) per Books With Income per Return (see instructions)
1 Net income (loss) per books . . . .
2a Federal income tax
$
b
Less: Section 856(c)(7) tax, 856(g)(5) tax,
857(b)(5) tax, section 857(b)(7) tax, and
built-in gains tax .
( )
$
c Balance . . . . . . . . .
▶
3
Excess of capital losses over capital gains
4 Income subject to tax not recorded on
books this year (itemize):
5 Expenses recorded on books this year
not deducted on this return (itemize):
a Depreciation . . .
$
b Section 4981 tax .
$
c
Travel and entertainment
$
6 Add lines 1 through 5 . . . . . .
7
Income recorded on books this year
not included on this return (itemize):
Tax-exempt interest
$
8
Deductions on this return not
charged against book income this
year (itemize):
a Depreciation .
$
b Net operating loss deduction (line
21a, page 1) .
$
c Deduction for dividends paid (line
21b, page 1) .
$
9
Net income from foreclosure property
10
Net income from prohibited transactions
11 Add lines 7 through 10 . . .
12 REIT taxable income (line 22,
page 1)—line 6 less line 11 . .
Schedule M-2
Analysis of Unappropriated Retained Earnings per Books (Schedule L, line 23)
1 Balance at beginning of year . . .
2 Net income (loss) per books . . . .
3 Other increases (itemize):
4 Add lines 1, 2, and 3 . . . . . .
5 Distributions: a Cash . . .
b Stock . .
c Property . .
6
Other decreases (itemize):
7 Add lines 5 and 6 . . . . .
8
Balance at end of year (line 4 less line 7)
Form 1120-REIT (2018)
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F1120rei Accessible 2018 Form 1120-REIT

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Completed 5 March 2020

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