8927

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

Agency
IRS
Revision
Rev. December 2016
Fillable fields
12
Pages
1
Official source
IRS form page
Checked
October 21, 2026
Fill 8927 online
Page 1 of form 8927

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

Form 8927, Determination Under Section 860(e)(4) by a Qualified Investment Entity, is a one-page IRS form for a regulated investment company (RIC) or a real estate investment trust (REIT). The form says it is filed to make a determination under Internal Revenue Code section 860(e)(4). When properly completed and filed with the IRS, it is treated as a statement by the taxpayer attached to its amendment or supplement to a return of tax for the relevant tax year, for purposes of section 860(e)(4).

The form asks for the tax year, the entity's name, employer identification number and address, and the Service Center where its return for that year was or will be filed. An officer signs it under penalties of perjury. The instructions are printed on the form itself and point to Rev. Proc. 2009-28 for more information.

You can fill out Form 8927 free in your browser on this page and download it without an account.

What's on Form 8927

Tax year

A line for the calendar year, or the beginning and ending dates of the tax period.

Name and EIN

The name of the regulated investment company (RIC) or real estate investment trust (REIT) and its employer identification number.

Address

Number, street and room or suite number, then city or town, state and ZIP code. The form points to the instructions for a P.O. box.

Service Center

The Service Center where the tax return for the year entered above was or will be filed.

Signature

A penalties of perjury declaration, the signature of an officer, the officer's title and the date.

How to fill out Form 8927

  1. 1

    Enter the tax year

    Fill in the calendar year, or the dates the tax period begins and ends.

  2. 2

    Name and EIN

    Enter the name of the RIC or REIT that is filing Form 8927 and its EIN.

  3. 3

    Address

    Enter the entity's address. The instructions say to show a P.O. box only if the post office doesn't deliver mail to the street address and the corporation has a P.O. box.

  4. 4

    Service Center

    Name the Service Center where the return for the year entered was or will be filed.

  5. 5

    Officer signs

    An officer signs and enters a title and the date below the penalties of perjury statement.

  6. 6

    Mail it

    Send the form to the IRS address in the Where To File section. The instructions say the mailing date is generally the date of determination.

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Where to send it, timing and the date of determination

Where to file

The instructions say to file Form 8927 with the Internal Revenue Service, P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409.

When to file

The instructions say to file Form 8927 when the RIC or REIT seeks to make a self-determination under section 860(e)(4).

Date of determination

The instructions say that generally the date Form 8927 is mailed is the date of determination under section 860(e)(4). They point to Section 4 of Rev. Proc. 2009-28 for details.

How the IRS treats it

The form says that, when properly completed and filed, it is treated as a statement by the taxpayer attached to its amendment or supplement to a return of tax for the relevant tax year.

Not the comments address

The form lists a Washington, DC address for comments on the form and says not to send Form 8927 to that office.

Related forms

Who files Form 8927?

  • Regulated investment companies (RICs)

    A RIC that seeks to make a self-determination under section 860(e)(4) files Form 8927 with the IRS, the instructions say.

  • Real estate investment trusts (REITs)

    A REIT that seeks to make a self-determination under section 860(e)(4) files the same form, with its own name and EIN.

  • The officer who signs

    An officer of the RIC or REIT signs under penalties of perjury and enters a title and date.

  • An accountant or attorney who receives mail

    If a third party such as an accountant or an attorney receives the entity's mail, the street address line shows C/O followed by that party's name and address.

  • Not an individual form

    The form names no filer other than a RIC or REIT. It is not a form for individual taxpayers.

The form's Who Must File section names only a RIC or REIT that seeks to make a self-determination under section 860(e)(4). It is filed with the IRS.

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Questions about Form 8927

Who files Form 8927?

The form says a RIC or REIT that seeks to make a self-determination under section 860(e)(4) files it with the IRS.

Where is Form 8927 mailed?

The instructions give Internal Revenue Service, P.O. Box 9941, Mail Stop 4912, Ogden, UT 84409.

What is the date of determination?

The instructions say it is generally the date Form 8927 is mailed, and refer to Section 4 of Rev. Proc. 2009-28.

Who signs Form 8927?

An officer of the RIC or REIT, who also enters a title and the date.

Are there separate instructions?

The General Instructions and Specific Instructions are printed on the form itself. The IRS About page lists no separate instructions document.

Which forms does the IRS list next to Form 8927?

Its About page lists Form 976, Form 1120-REIT and Form 1120-RIC as other items you may find useful.