|
gptkbp:instanceOf
|
gptkb:tax_law
|
|
gptkbp:category
|
corporate tax return
|
|
gptkbp:filingDate
|
gptkb:Internal_Revenue_Service
|
|
gptkbp:filingDeadline
|
15th day of the 4th month after the end of the REIT's tax year
|
|
gptkbp:filingMethod
|
mandatory for REITs
|
|
gptkbp:firstIssueDate
|
1960
|
|
gptkbp:fiscalYear
|
annual
|
|
gptkbp:format
|
paper and electronic
|
|
gptkbp:governedBy
|
Internal Revenue Code Section 857
Internal Revenue Code Section 858
Internal Revenue Code Section 859
Internal Revenue Code Section 860
|
|
https://www.w3.org/2000/01/rdf-schema#label
|
Form 1120-REIT
|
|
gptkbp:includes
|
gptkb:Schedule_J
gptkb:Schedule_K
gptkb:Schedule_L
gptkb:Schedule_M-1
gptkb:Schedule_M-2
|
|
gptkbp:language
|
English
|
|
gptkbp:penalty
|
monetary penalty
|
|
gptkbp:penaltyForLateFiling
|
monetary penalty
|
|
gptkbp:purpose
|
report income, gains, losses, deductions, and credits of a REIT
|
|
gptkbp:relatedTo
|
gptkb:Form_1120
gptkb:Form_7004
gptkb:Form_1120-RIC
|
|
gptkbp:requires
|
REITs with taxable income
|
|
gptkbp:usedBy
|
gptkb:Real_Estate_Investment_Trusts
|
|
gptkbp:website
|
https://www.irs.gov/forms-pubs/about-form-1120-reit
|
|
gptkbp:bfsParent
|
gptkb:U.S._Income_Tax_Return_for_Real_Estate_Investment_Trusts
gptkb:1120-RIC
|
|
gptkbp:bfsLayer
|
7
|