Form 8811 (Rev. 8-2013)
Page 2
Thus, the return of a REMIC that is a
corporation or trust must be signed by a
corporate officer or a trustee,
respectively. For REMICs that consist of
segregated pools of assets, the return
must be signed by a person who could
sign the return of the entity that owns the
assets of the REMIC under applicable
state law.
REMIC with a startup day before
November 10, 1988. A REMIC with a
startup day before November 10, 1988,
may elect to apply the rules applicable to
REMICs with a startup day after
November 9, 1988. Otherwise, Form
8811 must be signed by a residual
interest holder or, as provided in section
6903, by a fiduciary who is acting for the
REMIC and who has given adequate
notice as prescribed in Regulations
section 301.6903-1(b). The term
“fiduciary” means a guardian, trustee,
executor, administrator, receiver,
conservator, or any person acting in any
fiduciary capacity for any person.
Issuer of a CDO. Form 8811 must be
signed by a person who could sign the
return of the issuer of the CDO.
Specific Instructions
Line 3
Enter the number, street, room or suite
number (or P.O. box number), city or
town, state, and zip code. You may enter
a website address only if the address
takes you directly to a webpage that
contains all the address information
specified in the prior sentence.
Lines 4, 5, and 6
Enter the name, title, and either the
address or the address and telephone
number of the official or representative
designated by the REMIC or issuer of
the CDO to provide information
necessary to figure the amount of
interest and original issue discount (OID)
that the holder is required to report on
the appropriate tax return. You may
enter a website address in line 6 only if
the address takes you directly to a
webpage that contains all the address
information specified in the instructions
for line 3.
Note. Do not complete line 6 if the entry
would be the same address that was
entered in line 3.
Line 7
Enter the Committee on Uniform
Security Identification Procedure
(CUSIP) number assigned to each class
of REMIC regular interest or to each
CDO.
Line 8
The startup day is the day on which the
REMIC issued all of its regular and
residual interests. However, a sponsor
may contribute property to a REMIC in
exchange for regular and residual
interests over any period of 10
consecutive days and the REMIC may
designate any one of those 10 days as
the startup day. The day so designated
is then the startup day, and all interests
are treated as issued on that day. For
non-REMIC debt obligations, the issue
date is defined in section 1275(a)(2).
Lines 9, 10, and 11
Enter the name and title, address, and
telephone number of the official or
representative of the REMIC or issuer of
the CDO whom the IRS may contact with
questions concerning this form. This
information will not appear in Pub. 938.
Paperwork Reduction Act Notice
We ask for the information on this form
to carry out the internal revenue laws of
the United States. You are required to
give us the information. We need it to
ensure that you are complying with these
laws and to allow us to figure and
collect the right amount of tax.
You are not required to provide the
information requested on a form that is
subject to the Paperwork Reduction Act
unless the form displays a valid OMB
control number. Books or records
relating to a form or its instructions must
be retained as long as their contents
may become material in the
administration of any internal revenue
law. Generally, tax returns and return
information are confidential, as required
by section 6103.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
average time is:
Recordkeeping . . . . 3 hr., 6 min.
Learning about the law
or the form . . . . . . 35 min.
Preparing, copying,
assembling, and
sending the form
to the IRS . . . . . . . 40 min.
If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form
simpler, we would be happy to hear
from you. You can send your comments
to:
Internal Revenue Service
Tax Forms and Publications
SE:W:CAR:MP:TFP
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224