Federal housing law
Internal Revenue Manual Part 3. Submission Processing
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 3 chapters · 9 sections
- Jurisdiction
- United States
Contents
- Part 3. Submission Processing
- Chapter 11. Returns and Documents Analysis
▸Section 213. Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
Overview▸3.11.213 Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return
Overview▸Tax Data Perfection of Section II - Tax and Payments
Overview- Section II, Line 2 - Tax Paid with Extension Positive Only
- Section II, Line 3 - Tax Due (also referred to as Balance Due) - Positive Only
- Section II, Line 4a - Overpayment (also referred to as Refund) - Negative only
- Section II, Line 4b - Routing Transit Number (RTN)
- Section II, Line 4c - Type of Depositor Account (TDA)
- Section II, Line 4d - Depositor Account Number (DAN)