Real Estate Holding Company

Report a real estate holding company and income produced by the company in Schedule A. 



For You, Your Spouse, and Your Dependent Children

Schedule A

Report an equity interest in a real estate holding company if the total value of the interest was more than $1,000 at the end of the reporting period, or if the interest produced more than $200 in total income during the reporting period.

Exception: You do not need to report a real estate holding company if the only holding is a personal residence that has not been rented out during any portion of the reporting period. A personal residence includes a vacation home that is not rented out.

The reporting requirements will depend on whether the real estate company qualifies as an excepted investment fund. If the real estate holding company qualifies as an “excepted investment fund” (EIF), follow the instructions below:

Block A: Provide the name of the real estate holding company.

Block B: Mark the column that corresponds to the value of the interest in the real estate holding company.

EIF: Mark the column just to the right of Block B labeled “Excepted Investment Fund” (EIF).

Block C: Mark the “Amount” column that corresponds to the amount of income produced by the real estate holding company during the reporting period. Because you have determined that the company is an “excepted investment fund,” you do not also need to indicate the type of income.

Click Here if the Company Does Not Qualify as an Excepted Investment Fund

Click Here for Frequently Asked Questions 

 

This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.