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A place to submit questions about the Qualified Intermediary (QI) Technical Support

Dec. 17, 2024 ¡ª A federal judge in Chicago has sentenced a real estate developer to nearly 13 years in prison for participating in a conspiracy that embezzled millions of dollars from the failed Washington Federal Bank for Savings in Chicago.

Nov. 12, 2024 ¡ª An executive at a San Luis Obispo-based real estate development company was sentenced today to 60 months in federal prison for paying a local politician nearly $95,000 in bribes and gifts in exchange for official acts benefiting the company¡¯s development projects.

An introduction to the estate administration exception to indirect self-dealing under Treas. Reg. 53.4941(d)-1(b)(3).

Information about Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation, including recent updates, related forms, and instructions on how to file. Form 990-PF is the annual tax return used by private foundations exempt from income tax.

Form 990-BL is generally used by black lung benefit trusts to meet the reporting requirements of Internal Revenue Code section 6033.

Information about Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)), including recent updates. This publication contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt obligations (CDOs). The directory for each calendar quarter is based on information submitted to the IRS during that quarter. This publication is only available on the Internet.

Publication 5886-B, Clean Energy Efficiency Incentives and Residential Real Estate Properties for housing developers, building owners and resident landlords

Publication 5727, Exempt Organizations Technical Guide TG 17 Supplemental Unemployment Benefit Trusts

Form 14345, Application for Qualified Intermediary, Withholding Foreign Partnership, or Withholding Foreign Trust Status