8811

Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations

Agency
IRS
Revision
Rev. August 2013
Fillable fields
14
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8811 online
Page 1 of form 8811

Form 8811: Information Return for REMICs and Issuers of Collateralized Debt Obligations

Form 8811, Information Return for Real Estate Mortgage Investment Conduits (REMICs) and Issuers of Collateralized Debt Obligations, is filed by entity issuers, not by individual investors. The IRS About page says REMICs and issuers of collateralized debt obligations (CDO) use this form to provide information required by Regulations section 1.6049-7(b)(1)(ii).

The form says that information is published in the directory of REMICs and issuers of CDOs, Pub. 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Lines 1 and 3 through 8 appear in Pub. 938. Lines 9 through 11 name the representative the IRS may contact, and that information does not appear in Pub. 938.

This page hosts the August 2013 revision, and the instructions are printed on the form. You can fill out Form 8811 free in your browser on this page and download the result without an account.

What's on Form 8811

Type of filer

Two boxes: REMIC, or issuer of collateralized debt obligation (CDO).

Lines 1 to 3: the issuer

The name of the REMIC or issuer of the CDO, its employer identification number and its address.

Lines 4 to 6: public contact

The name and title of the representative to be contacted by the public, an optional telephone number, and an address if different from the issuer's.

Lines 7 and 8: CUSIP and dates

The CUSIP number(s), and the startup day or issue date in mm/dd/yyyy format.

Lines 9 to 11: IRS contact

The name, title, telephone number and address of the representative to be contacted by the IRS.

Signature

A declaration under penalties of perjury, with the signature, date and title.

How to fill out Form 8811

  1. 1

    Check the type of filer

    Check the REMIC box or the issuer of CDO box.

  2. 2

    Line 3: address

    The instructions say to enter the number, street, room or suite number (or P.O. box number), city or town, state and ZIP code. A website address is allowed only if it goes directly to a page with all of that address information.

  3. 3

    Lines 4, 5 and 6

    Enter the official or representative designated to give holders the information needed to figure the interest and original issue discount (OID) they report. The instructions say not to complete line 6 if it would repeat the line 3 address.

  4. 4

    Line 7

    Enter the Committee on Uniform Security Identification Procedure (CUSIP) number assigned to each class of REMIC regular interest or to each CDO.

  5. 5

    Line 8

    Enter the startup day or issue date. The instructions say the startup day is the day the REMIC issued all of its regular and residual interests, and when a sponsor contributes property over any period of 10 consecutive days, the REMIC may designate any one of those days. For non-REMIC debt, the issue date is defined in section 1275(a)(2).

  6. 6

    Lines 9 to 11 and signature

    Enter the official the IRS may contact with questions about the form, then sign. The instructions say a REMIC that is a corporation or trust is signed by a corporate officer or a trustee, respectively.

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When and where to file, changes and voids

When to file

The form says to file no later than 30 days after the startup day of the REMIC or the issue date of the CDO.

Where to send it

The form says to send it to Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0209. The What's New section notes this is a new filing address.

Changes to the information

The form says a new Form 8811 is filed within 30 days after any of the information changes, with the word AMENDED written across the top.

Amending as a FASIT

If the information being amended is not on the current form, the instructions say to file the amended form, a copy of the original marked COPY across the top, and a separate statement detailing the change.

No interests outstanding

If the REMIC or other issuer ceases to have interests outstanding, the form says to file a copy of the original Form 8811 with the word VOID written across it. The IRS lists changes and voided issues in Pub. 938.

Time estimates

The form estimates 3 hr., 6 min. for recordkeeping, 35 min. for learning about the law or the form, and 40 min. for preparing, copying, assembling and sending it.

Related forms

Who files Form 8811?

  • REMICs

    Entities that elect to be treated as a real estate mortgage investment conduit check the REMIC box.

  • Issuers of CDOs

    Issuers of collateralized debt obligations, as defined in Regulations section 1.6049-7(d)(2), check the CDO issuer box.

  • FASITs, only to amend or void

    The form cautions that a Financial Asset Securitization Investment Trust (FASIT) should only file it if it is amending or voiding a previously filed Form 8811.

  • The person who signs

    For a REMIC with a startup day after November 9, 1988, the form says it is signed by a person who could sign the entity's return absent the REMIC election. For a CDO issuer, by a person who could sign the issuer's return.

The form says it is filed by entities that elect to be treated as a REMIC and by issuers of CDOs. The filer checks one box at the top to show which type it is.

Official sources and the blank

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Questions about Form 8811

Who files Form 8811?

The form says entities that elect to be treated as a REMIC and issuers of CDOs file it. It is not a form individual investors file.

What happens to the information on Form 8811?

The form says the information on line 1 and lines 3 through 8 will be published in Pub. 938. The IRS contact on lines 9 to 11 will not appear there.

When is Form 8811 due?

The form says no later than 30 days after the startup day of the REMIC or the issue date of the CDO. A new form is filed within 30 days after any information changes.

Where is Form 8811 mailed?

The form lists Department of the Treasury, Internal Revenue Service, Ogden, UT 84201-0209.

How is a Form 8811 voided?

The form says that if the REMIC or other issuer ceases to have interests outstanding, a copy of the original Form 8811 is filed with the word VOID written across the form.

Can a FASIT file Form 8811?

The form cautions that a FASIT should only file it if it is amending or voiding a previously filed Form 8811.