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Instructions for Form 1120-REIT (2003)
U.S. Income Tax Return for Real Estate Investment Trusts
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Form 1120-REIT - Introductory Material
Photographs of Missing Children
Unresolved Tax Issues
How To Get Forms and Publications
Personal computer
CD-ROM
By Phone and in Person
How To Access the Internal Revenue Bulletin (I.R.B.)
General Instructions
Purpose of Form
Who Must File
General Requirements To Qualify as a REIT
Termination of Election
Taxable REIT Subsidiaries
When To File
Who Must Sign
Paid Preparer Authorization
Other Forms and Statements That May Be Required
Statements
Assembling the Return
Accounting Methods
Accounting Periods
Rounding Off to Whole Dollars
Recordkeeping
Depository Method of Tax Payment
Electronic Deposit Requirement
Deposits With Form 8109
Estimated Tax Payments
Interest and Penalties
Specific Instructions
Period Covered
Name and Address
Item B. 100%-owned Subsidiaries and Personal Holding Companies
REITs with 100%-owned Subsidiaries
Personal Holding Companies
Item C. Employer Identification Number (EIN)
Item D. Date REIT Established
Item E. Total Assets
Item F. Final Return, Name Change, Address Change, or Amended Return
Part I—Real Estate Investment Trust Taxable Income
Income
Deductions
Tax and Payments
Part II—Tax on Net Income From Foreclosure Property
Part III—Tax for Failure To Meet Certain Source-of-Income Requirements
Part IV—Tax on Net Income From Prohibited Transactions
Schedule A—Deduction for Dividends Paid
Schedule J—Tax Computation
Lines 1 and 2
Line 3a–Tax on REIT Taxable Income
Line 3e
Line 3f–Alternative Minimum Tax (AMT)
Line 3g–Income Tax
Line 4a–Foreign Tax Credit
Line 4b
Line 4c–General Business Credit
Line 4d–Credit for Prior Year Minimum Tax
Line 6–Personal Holding Company Tax
Line 7–Other Taxes
Line 8–Total Tax
Schedule K—Other Information
Question 3
Question 5
Item 8
Item 9
Schedule L—Balance Sheets per Books
Schedule M–1 Reconciliation of Income (Loss) per Books With Income per Return
Instructions for Form 1120-REIT - Notices
Paperwork Reduction Act Notice.
Index
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