Form 8927: Determination Under Section 860(e)(4) by a Qualified Investment Entity
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Form 8927: Determination Under Section 860(e)(4) by a Qualified Investment Entity

When a Real Estate Investment Trust (REIT) or Regulated Investment Company (RIC) seeks to make a self-determination under section 860(e)(4), they must file Form 8927 with the Internal Revenue Service. A filing date of the form determines the date of determination.

What is Form 8927?

Form 8927 is an Internal Revenue Service Form required to be filed when a RIC or REIT seeks to make a self-determination under section 860(e)(4). The form should be filed with the Internal Revenue Service, P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409. The date Form 8927 is mailed is generally the date of the determination. Specific instructions for the name and address, Paperwork Reduction Act Notice, and estimated burden are also included in the form.

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IRS Form 8927 – Who Needs to Fill It Out?

Form 8927 must be filled out by a RIC or REIT that seeks to make a self-determination under section 860(e)(4) of the Internal Revenue Service. It should be filed with the IRS, P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409, when the RIC or REIT seeks to make the self-determination. Usually the date it is mailed is the date of determination – see Section 4 of Rev. Proc. 2009-28 for more information. The form requires the name and address of the RIC or REIT, as well as a third party if their mail is received care of a third party.

Step-by-Step: Form 8927 Instructions For Filling Out the Document

To file Form 8927, a RIC or REIT must mail it to the Internal Revenue Service. The address is: P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409. Form 8927 must be filed when the RIC or REIT seeks to make a self-determination under section 860(e)(4). The date of the determination is generally the day the form is mailed. Enter in the Name and Address section the name and address of the RIC or REIT. If it has a P.O. box, it must be included. Further instructions and the Paperwork Reduction Act Notice are provided on the form.

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Below, we present a table that will help you understand how to fill out Form 8927.

Information Required for Form 8927 Details
Mail to Address Mail to P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409
Self-Determination File when seeking self-determination under section 860(e)(4)
Name and Address Enter RIC or REIT’s name and address
P.O. Box Include P.O. box if applicable
Instructions Refer to the form for further instructions and notices
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Do You Need to File Form 8927 Each Year?

A RIC or REIT must file Form 8927 with the Internal Revenue Service when they seek to make a self-determination under section 860(e)(4). The date the Form 8927 is mailed is generally treated as the date of determination under section 860(e)(4). The information required to file the form should include the name and address of the RIC or REIT, as well as the name and address of any third party (e.g. accountant or attorney) receiving their mail. The estimated burden for filing this form is included in the business income tax return instructions.

Download the official IRS Form 8927 PDF

On the official IRS website, you will find a link to download Form 8927. However, to make it easier for you, we are providing the link in our article, which comes directly from the official irs.gov website! Click to download: Form 8927

Sources:

https://www.irs.gov/forms-pubs/about-form-8927

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