Type PLR Subject 1.09 - Definition of REITs - Filing of Election Keywords Extension of Time to File REIT Election Form 1120 REIT Election, Extension of Time to File Year 2018 IRS Link https://www.irs.gov/pub/irs-wd/201848008.pdf Tax Report Link Tax Report (Dec. 19, 2018) (2) Summary IRS treats late filing of Form 1120-REIT (REIT election) as timely filed