IRS
"Regulated investment companies (RICs) (mutual funds, exchange traded funds, money market funds, etc.) and real estate investment trusts (REITs) may pay capital gain distributions. Capital gain distributions are always reported as long-term capital gains. You must also report any undistributed capital gain that RICs or REITs have designated to you in a written notice. They report these undistributed capital gains to you on Form 2439 (PDF), Notice to Shareholder of Undistributed Long-Term Capital Gains. For information on how to report qualifying dividends and capital gain distributions, refer to the Form 1040 Instructions (PDF) or Form 1040A Instructions (PDF)."
So, gains on REITs usual are on Form 2439 and are treated as cap gain distributions on a 1040.
ALSO
"Dividends paid by tax-exempt corporations or trusts such as Business Development Corporations (BDCs), Master Limited Partnerships (MLPs), Limited Liability Corporations (LLCs), or Real Estate Investment Trusts (REITs) are considered non-qualified, and may be taxed at ordinary rates. You report non-qualified dividends on Line 9a of IRS Form 1040."
SOURCES:
https://www.irs.gov/taxtopics/tc404.html
http://www.sidley.com/news/12-18-2015-tax-update
http://www.dividenddetective.com/dividend_taxes.htm
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