NAREIT Comments to IRS on Forms 1120-REIT and 8612

NAREIT submitted comments to the IRS on Nov. 22 in response to requests for recommendations on reducing the taxpayer burden related to Forms 1120-REIT and 8612.

Form 1120-REIT is the U.S. income tax return for REITs. Form 8612 addresses the return of excise tax on undistributed income of REITs.

In both cases, NAREIT said it believed that its suggestions “would enhance the quality, utility and clarity of the information to be collected and would minimize the burden of the collection of information on respondents.”

(Contact: Dara Bernstein at


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