8875

Taxable REIT Subsidiary Election

Agency
IRS
Revision
Rev. September 2014
Fillable fields
29
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 8875 online
Page 1 of form 8875

Form 8875: Taxable REIT Subsidiary Election

Form 8875 is the Taxable REIT Subsidiary Election under section 856(l) of the Internal Revenue Code. The instructions say a corporation (other than a REIT or an ineligible corporation) and a REIT use it to jointly elect to have the corporation treated as a taxable REIT subsidiary (TRS). The corporation and the REIT can make the election if the REIT directly or indirectly owns stock in the corporation, and the election does not require IRS consent.

The form is completed and signed by both entities: Part I describes the subsidiary, Part II describes the electing REIT, and Part III gives the effective date and details about earlier returns and lower tier corporations. The instructions are printed on the form itself, on pages 1 and 2.

You can fill out Form 8875 free in your browser on this page and download it without an account.

What's on Form 8875

Part I, lines 1 to 4

The taxable REIT subsidiary making the election: its name, address, employer identification number (EIN), date incorporated or organized, and state or country of incorporation or organization.

Part II, lines 5 to 8

The electing REIT that owns stock in the subsidiary: its name, address, EIN, date incorporated or organized, and state of incorporation or organization.

Lines 9 and 10: contact

The name and telephone number of an officer of the electing REIT, or a legal representative, whom the IRS may contact for more information.

Part III, lines 11 to 15b

The date the election is to take effect, whether the subsidiary filed a federal income tax return before, the tax year end and type of its last return, and the common parent if that return was part of a consolidated return.

Line 16: lower tier corporations

Asks whether the TRS owns 35% of the total voting power or value of securities of another lower tier corporation (other than a REIT). A Yes answer needs an attached statement.

Signatures

A penalties of perjury declaration, then the signature, title and date for an officer of the taxable REIT subsidiary and an officer of the electing REIT.

How to fill out Form 8875

  1. 1

    Addresses

    Include the suite, room or other unit number after the street address. Use a P.O. box only if the Post Office does not deliver to the street address. If the REIT shares the TRS's address, the instructions say to enter "Same as corporation" in Part II.

  2. 2

    EINs

    Enter each entity's EIN. The instructions say a TRS without an EIN applies for one online or with Form SS-4, and enters "Applied for" if the EIN has not arrived by the time the return is due.

  3. 3

    Line 11: effective date

    The instructions say the date cannot be more than 2 months and 15 days before the filing date or more than 12 months after it. A date outside that window is moved to the nearest limit. With no date, the election is effective on the date Form 8875 is filed.

  4. 4

    Lines 12 to 15b: prior returns

    Answer Yes or No on line 12. If Yes, give the tax year ending date of the last return and check Form 1120 or Other. On line 14, if the last return was part of a consolidated return, give the common parent's name and EIN.

  5. 5

    Line 16: attachment

    If the TRS owns 35% of the total voting power or value of another corporation's securities (other than a REIT), the instructions say to attach a statement with that corporation's name and EIN.

  6. 6

    Sign

    An officer of the taxable REIT subsidiary and an officer of the electing REIT each sign, enter their title and date the form.

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Where to send it, timing and changes

Where to file

The instructions say to file Form 8875 with the Department of the Treasury, Internal Revenue Service, Ogden, UT 84201, and not to attach it to the corporation's or REIT's tax returns.

When to file

The instructions say the election can be made at any time during the tax year, but the effective date depends on when Form 8875 is filed. See line 11.

Revocation

The election is irrevocable unless both the corporation and the REIT consent. They jointly file a new Form 8875 with REVOCATION written across the top, complete Parts I and II and both sign. It is effective on the date filed.

New lower tier TRS

If the TRS later acquires securities that bring it to 35% or more of another corporation, the instructions say to file a copy marked "Automatic Taxable REIT Subsidiary" within 30 days of the end of the REIT's tax year quarter in which that happened.

EIN or address changes

If the TRS's EIN changes because of a change in status, such as a merger, the election ends automatically and a new one is made with the new EIN. A new address or responsible party is reported on Form 8822-B.

Related forms

Who completes Form 8875?

  • The subsidiary corporation

    The corporation that is to be treated as a TRS fills in Part I, and an officer of the taxable REIT subsidiary signs the form.

  • The electing REIT

    The REIT that directly or indirectly owns stock in the corporation fills in Part II and an officer of the electing REIT signs. If more than one REIT owns the securities, the instructions say each one seeking TRS treatment files a separate Form 8875.

  • Authorized signers

    The instructions say the form must be signed by persons authorized to sign the tax returns of the TRS and the electing REIT.

  • Ineligible corporations

    The instructions say a corporation is ineligible if it directly or indirectly operates or manages a lodging or health care facility, or provides rights to a brand name under which such a facility is operated, unless the listed exception applies.

Form 8875 is a business election made jointly by a corporation and a REIT that owns stock in it. It is not filed by individuals.

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Questions about Form 8875

What does Form 8875 do?

The instructions say a corporation and a REIT use it to jointly elect to have the corporation treated as a taxable REIT subsidiary under section 856(l).

Does the IRS have to approve the election?

No. The instructions say the election does not require IRS consent. A revocation filed jointly by both parties also does not require IRS consent.

Where is Form 8875 mailed?

The instructions give Department of the Treasury, Internal Revenue Service, Ogden, UT 84201. It is not attached to either entity's tax return.

When does the election take effect?

On the date entered on line 11, within the limits of 2 months and 15 days before filing and 12 months after filing. If no date is given, it is effective on the date the form is filed.

Can the election be revoked?

Only if both the corporation and the REIT consent. They jointly file a new Form 8875 with REVOCATION across the top, Parts I and II completed and both signatures.

What if more than one REIT owns the corporation's stock?

The instructions say each electing REIT seeking to treat the corporation as a taxable REIT subsidiary files a separate Form 8875.