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Use Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, for certain extensions of time to file.

Corporation, trusts, and associations electing to be treated as Real Estate Investment Trusts file Form 1120-REIT, U.S. Income Tax Return for Real Estate Investment Trusts, to report their income, gains, losses, deductions, credits, certain penalties and income tax liability.

File Form 1066 to report the income, deductions, and gains and losses from the operation of a REMIC. In addition, the form is filed by the REMIC to report and pay the taxes on net income from prohibited transactions, net income from foreclosure property, and contributions after the startup day.

Discussion of special private foundation excise tax rules that apply to estates in administration.

Information such as tax tips and trends and statistics for the real estate industry.

The fiduciary of a domestic decedent's estate, trust, or bankruptcy estate uses Form 1041, U.S. Income Tax Return for Estates and Trusts, to report the income, deductions, gains, losses, etc. of the estate or trust, the income that is either accumulated or held for future distribution or distributed currently to the beneficiaries, any income tax liability of the estate or trust, employment taxes on wages paid to household employees, and net Investment Income Tax.

Use Form 4768, Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes, for certain extensions of time to file.

Information about Form 706-QDT, U.S. Estate Tax Return for Qualified Domestic Trusts, including recent updates, related forms and instructions on how to file. The trustee/designated filers of qualified domestic trusts use Form 706-QDT to figure and report tax on certain distributions, the value of property on the date of the surviving spouse's death, and the corpus portion of certain annuity payments.

Information about Form 8612, Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts, including recent updates, related forms and instructions on how to file. Real estate investment trusts (REITs) use this form to figure and pay the excise tax on undistributed income under section 4981.

These Frequently Asked Questions address specific issues related to the acceptance of deliveries at the Kansas City Service Center from private delivery services.