U.S. Income Tax Return for Real Estate Investment Trusts

• Legal Form Number: 1120-REIT
• Year: 2023
• Issuer: Treasury Department
• Section: Treasury Department

Form 1120-REIT

Department of the Treasury

Internal Revenue Service

U.S. Income Tax Return for Real Estate Investment Trusts

For calendar year 2023 or tax year beginning

, 2023, ending , 20

Go to www.irs.gov/Form1120REIT for instructions and the latest information.

OMB No. 1545-0123

2023

Please

Type

or

Print

Name

Number, street, and room or suite no. (If a P.O. box, see instructions.)

City or town, state, and ZIP code

A Year of REIT status election

B Check if a:

1 REIT with 100%

owned subsidiaries

(see instructions)

2 Personal holding co.

(attach Sch. PH)

C

Employer identification number

D Date REIT established

E Total assets (see instructions)

$

FCheck applicable box(es): (1) Final return (2) Name change (3) Address change (4) Amended return

G Identify the type of REIT (see instructions): (1) Equity REIT (2) Mortgage REIT

H PBA code (see instructions)

Part I—Real Estate Investment Trust Taxable Income (see instructions)

Income (EXCLUDING income required to be reported in Part II or Part IV)

1 Dividends .............................. 1

2 Interest .............................. 2

3 Gross rents from real property . . . . . . . . . . . . . . . . . . . . . . . 3

4 Other gross rents ........................... 4

5 Capital gain net income (attach Schedule D (Form 1120)) . . . . . . . . . . . . . . 5

6 Net gain or (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . . 6

7 Other income (see instructions—attach statement) . . . . . . . . . . . . . . . . 7

8 Total income. Add lines 1 through 7 . . . . . . . . . . . . . . . . . . . . . 8

Deductions (EXCLUDING deductions directly connected with income required to be reported in Part II or Part IV)

9 Compensation of officers (see instructions—attach Form 1125-E) . . . . . . . . . . . 9

10 Salaries and wages (less employment credits) . . . . . . . . . . . . . . . . . . 10

11 Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . . 11

12 Bad debts ............................. 12

13 Rents ............................... 13

14 Taxes and licenses ........................... 14

15 Interest (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . 15

16 Depreciation (attach Form 4562) . . . . . . . . . . . . . . . . . . . . . . 16

17 Advertising ............................. 17

18 Energy efficient commercial buildings deduction (attach Form 7205) . . . . . . . . . . 18

19 Other deductions (see instructions—attach statement) . . . . . . . . . . . . . . . 19

20 Total deductions. Add lines 9 through 19 . . . . . . . . . . . . . . . . . . . 20

21 Taxable income before net operating loss and other special deductions. Subtract line 20 from line 8 21

22 Less: a Net operating loss deduction (see instructions) . . . . . . 22a

bTotal deduction for dividends paid (Schedule A, line 7) . . . 22b

cSection 857(b)(2)(E) deduction (Schedule J, lines 2c, 2e, 2f, and

2g) .................... 22c 22d

23 Real estate investment trust taxable income. Subtract line 22d from line 21 . . . . . . . 23

Sign

Here

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

correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.

Signature of officer Date Title

May the IRS discuss this return

with the preparer shown below?

See instructions. Yes No

Paid

Preparer

Use Only

Print/Type preparer’s name Preparer’s signature Date Check if

self-employed

PTIN

Firm’s name

Firm’s address

Firm’s EIN

Phone no.

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 64114F Form 1120-REIT (2023)