Type PLR Subject 1.09 - Definition of REITs - Filing of Election Keywords Election Extension of Time to File REIT Election Form 1120 REIT REIT Election, Extension of Time to File Year 2017 IRS Link https://www.irs.gov/pub/irs-wd/201725002.pdf Tax Report Link TaxRepor (September 11, 2017) (2) Summary IRS treats late-filed REIT election as timely filed Title PLR 201725002