Form 8831, Excise Taxes on Excess Inclusions of REMIC Residual Interests

Use this form to report and pay:

Form 8831

2017 Fiscal Tax Year Filers Must Use Blended Corporate Tax Rates -- 17-APR-2018

• excise tax on any transfer of a residual interest in a REMIC to a disqualified organization,
• the amount due if the tax is waived, or
• the excise tax due on pass-through entities with interests held by disqualified organizations.