Form 8811

(Rev. August 2013) 

Department of the Treasury 

Internal Revenue Service 

Information Return for Real Estate Mortgage Investment 

Conduits (REMICs) and Issuers of Collateralized Debt Obligations 

▶ Information about Form 8811 and its instructions is at www.irs.gov/form8811. 

OMB No. 1545-1099 

Caution. A Financial Asset Securitization Investment Trust (FASIT) should only file this form if it is amending or voiding a previously 

filed Form 8811. See When To File. 

Check below to indicate type of filer (see Who Must File):

REMIC 

Issuer of collateralized debt obligation (CDO) 

1 Name of REMIC or issuer of CDO 2 Employer identification number 

3 Address (see instructions) 

4 Name and title of the representative to be contacted by the public (see instructions) 5 Telephone number of representative 

(optional) 

6 Address of the representative to be contacted by the public (if different from REMIC’s or issuer’s) 

7 CUSIP number(s) (see instructions) 8 Startup day or issue date (mm/dd/yyyy) 

9 Name and title of the representative to be contacted by the IRS (see instructions) 10 Telephone number of representative 

11 Address of the representative to be contacted by the IRS 

Please 

Sign 

Here 

Under penalties of perjury, I declare that I have examined this return, including accompanying statements, and to the best of my knowledge and belief, 

it is true, correct, and complete. 

▲

Signature (see instructions) Date ▲

Title 

General Instructions 

Section references are to the Internal 

Revenue Code unless otherwise noted. 

Future Developments

For the latest information about 

developments related to Form 8811 and 

its instructions, such as legislation 

enacted after they were published, go to 

www.irs.gov/form8811.

What's New

There is a new filing address for Form 

8811. See Where To File, later.

Purpose of Form 

A REMIC or issuer of a CDO (defined in 

Regulations section 1.6049-7(d)(2)) uses 

Form 8811 to provide the information 

required by Regulations section 

1.6049-7(b)(1)(ii) to be published in the 

directory of REMICs and issuers of 

CDOs, Pub. 938, Real Estate Mortgage 

Investment Conduits (REMICs) Reporting 

Information (And Other Collateralized 

Debt Obligations (CDOs)). 

Who Must File 

Form 8811 must be filed by entities that 

elect to be treated as a REMIC and by 

issuers of CDOs. 

When To File 

File Form 8811 no later than 30 days 

after the startup day of the REMIC or 

issue date of the CDO. 

The REMIC or issuer of a CDO must 

file a new Form 8811 within 30 days after 

the change of any of the information 

provided on a previously filed Form 8111. 

When completing a new Form 8811 

for this purpose, write the word 

“AMENDED” across the top of the form. 

If the issuer is a FASIT, and the 

information being amended does not 

appear on the current version of the 

form, prepare a separate statement 

detailing the information that is being 

changed. File the amended Form 8811, a 

copy of the original Form 8811 (with the 

word “COPY” written across the top of 

the form), and the separate statement (if 

required). 

If the REMIC or another issuer ceases 

to have interests outstanding, file a copy 

of the original Form 8811 with the word 

“VOID” written across the form. 

The IRS lists any changes or voided 

issues in Pub. 938.

Use and Availability of Information 

on This Form 

The information on line 1 and lines 3 

through 8 will be published in Pub. 938.

Pub. 938 is only available on the 

Internet. To get Pub. 938, visit IRS.gov. 

Where To File 

Send Form 8811 to: 

Department of the Treasury 

Internal Revenue Service 

Ogden, UT 84201-0209

Signatures 

REMIC with a startup day after 

November 9, 1988. For a REMIC with a 

startup day after November 9, 1988, 

Form 8811 must be signed by a person 

who could sign the return of the entity in 

the absence of the REMIC election. 

For Paperwork Reduction Act Notice, see page 2. Cat. No. 10460C Form 8811 (Rev. 8-2013) 
Form 8811 (Rev. 8-2013) Page 2 

Thus, the return of a REMIC that is a 

corporation or trust must be signed by a 

corporate officer or a trustee, 

respectively. For REMICs that consist of 

segregated pools of assets, the return 

must be signed by a person who could 

sign the return of the entity that owns the 

assets of the REMIC under applicable 

state law. 

REMIC with a startup day before 

November 10, 1988. A REMIC with a 

startup day before November 10, 1988, 

may elect to apply the rules applicable to 

REMICs with a startup day after 

November 9, 1988. Otherwise, Form 

8811 must be signed by a residual 

interest holder or, as provided in section 

6903, by a fiduciary who is acting for the 

REMIC and who has given adequate 

notice as prescribed in Regulations 

section 301.6903-1(b). The term

“fiduciary” means a guardian, trustee, 

executor, administrator, receiver, 

conservator, or any person acting in any 

fiduciary capacity for any person. 

Issuer of a CDO. Form 8811 must be 

signed by a person who could sign the 

return of the issuer of the CDO. 

Specific Instructions 

Line 3 

Enter the number, street, room or suite 

number (or P.O. box number), city or 

town, state, and zip code. You may enter 

a website address only if the address 

takes you directly to a webpage that 

contains all the address information 

specified in the prior sentence. 

Lines 4, 5, and 6 

Enter the name, title, and either the 

address or the address and telephone 

number of the official or representative 

designated by the REMIC or issuer of 

the CDO to provide information 

necessary to figure the amount of 

interest and original issue discount (OID) 

that the holder is required to report on 

the appropriate tax return. You may 

enter a website address in line 6 only if 

the address takes you directly to a 

webpage that contains all the address 

information specified in the instructions 

for line 3. 

Note. Do not complete line 6 if the entry 

would be the same address that was 

entered in line 3. 

Line 7 

Enter the Committee on Uniform 

Security Identification Procedure 

(CUSIP) number assigned to each class 

of REMIC regular interest or to each 

CDO. 

Line 8 

The startup day is the day on which the 

REMIC issued all of its regular and 

residual interests. However, a sponsor 

may contribute property to a REMIC in 

exchange for regular and residual 

interests over any period of 10 

consecutive days and the REMIC may 

designate any one of those 10 days as 

the startup day. The day so designated 

is then the startup day, and all interests 

are treated as issued on that day. For 

non-REMIC debt obligations, the issue 

date is defined in section 1275(a)(2). 

Lines 9, 10, and 11 

Enter the name and title, address, and 

telephone number of the official or 

representative of the REMIC or issuer of 

the CDO whom the IRS may contact with 

questions concerning this form. This 

information will not appear in Pub. 938.

Paperwork Reduction Act Notice 

We ask for the information on this form 

to carry out the internal revenue laws of 

the United States. You are required to 

give us the information. We need it to 

ensure that you are complying with these 

laws and to allow us to figure and 

collect the right amount of tax. 

You are not required to provide the 

information requested on a form that is 

subject to the Paperwork Reduction Act 

unless the form displays a valid OMB 

control number. Books or records 

relating to a form or its instructions must 

be retained as long as their contents 

may become material in the 

administration of any internal revenue 

law. Generally, tax returns and return 

information are confidential, as required 

by section 6103. 

The time needed to complete and file 

this form will vary depending on 

individual circumstances. The estimated 

average time is: 

Recordkeeping . . . . 3 hr., 6 min. 

Learning about the law 

or the form . . . . . . 35 min. 

Preparing, copying, 

assembling, and 

sending the form 

to the IRS . . . . . . . 40 min. 

If you have comments concerning the 

accuracy of these time estimates or 

suggestions for making this form 

simpler, we would be happy to hear 

from you. You can send your comments 

to: 

Internal Revenue Service 

Tax Forms and Publications 

SE:W:CAR:MP:TFP 

1111 Constitution Ave. NW, IR-6526 

Washington, DC 20224