Tax Facts

7979 / Do REIT dividends give rise to tax preference items for purposes of the alternative minimum tax?

REIT dividends ordinarily do not create tax preferences. However, real estate investment trusts do pass through, and each shareholder must report a proportionate share of the REIT’s own tax preference items.1


For an explanation of the alternative minimum tax, see Q 777.





1.  IRC § 59(d).


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