# 2025-11083: IRS Invites Comments on REIT Tax Form Few Will Read

2025-11083, Agency Information Collection Activities; Comment Request on Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts, is a Federal Register notice from Treasury Department, Internal Revenue Service published 2025-06-17, effective Written comments should be received on or before August 18, 2025 to be assured of consideration.; PRIA reads it as touching household money (as of 2026-11-03).

- Canonical: https://policyrisk.com/federal-register/2025-11083
- As of: 2026-11-03
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Document number: 2025-11083
- Title: Agency Information Collection Activities; Comment Request on Return of Excise Tax on Undistributed Income of Real Estate Investment Trusts
- Type: Notice
- Agencies: Treasury Department; Internal Revenue Service
- Citation: 90 FR 25748
- Published: 2025-06-17
- Effective: Written comments should be received on or before August 18, 2025 to be assured of consideration.
- Comments close: not stated
- Significant: no
- Touches household money: yes
- Regulation identifier numbers: none
- Last updated: 2026-11-03

## In one line

IRS Invites Comments on REIT Tax Form Few Will Read

## Summary

The IRS wants your thoughts on Form 8612, which real estate investment trusts (REITs) use to report excise tax on income they didn’t distribute. This is a chance for REITs and the public to help make the form easier and less time-consuming. Comments are due by August 18, 2025, so don’t miss out on shaping how taxes get reported!

## Abstract

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

## Effects PRIA read

- Form 8612 Direct Deposit Update: benefit, low. Form 8612 was revised to comply with Executive Order 14247, which requires every payment from the IRS to be eligible for direct deposit. The IRS states the revision does not substantively change the form's use or the data being collected.
- REIT Excise Tax Reporting Requirement: cost, medium. Real estate investment trusts (REITs) must use Form 8612 to compute and pay the excise tax on undistributed income imposed under Internal Revenue Code section 4981. The IRS uses the form information to verify that the correct amount of tax has been reported.
- Estimated Compliance Time Burden: cost, medium. The IRS estimates 20 responses for Form 8612, with an average time per response of 9 hours and 48 minutes and an estimated total annual burden of 196 hours. Affected businesses should plan for roughly 9 hours and 48 minutes of staff time to complete each filing.

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## Sources
- [2025-11083 on federalregister.gov](https://www.federalregister.gov/documents/2025/06/17/2025-11083/agency-information-collection-activities-comment-request-on-return-of-excise-tax-on-undistributed)
- [2025-11083 as published (PDF)](https://www.govinfo.gov/content/pkg/FR-2025-06-17/pdf/2025-11083.pdf)

## Related
- [Previous: 2025-11082, Agency Information Collection Activities; Comment Request on Return of Excise T…](https://policyrisk.com/federal-register/2025-11082)
- [Next: 2025-11084, Agency Information Collection Activities; Submission to the Office of Managemen…](https://policyrisk.com/federal-register/2025-11084)
- [All Federal Register documents](https://policyrisk.com/federal-register)

Source: PRIA, https://policyrisk.com/federal-register/2025-11083 (as of 2026-11-03).