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Form 1066 (MFT 07) Return and Extension Due Dates

Internal Revenue Manual Part 3. Submission Processing · 2026-10-03 edition · updated 2026-10-04 · United States

Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return, is a calendar year return. Taxpayers must file the federal income tax returns for a REMIC on or before the 15th day of March following the close of the calendar year. Taxpayers filing such returns made on the basis of a fiscal year must file on or before the 15th day of the third month following the close of the fiscal year. A 6-month extension of time to file Form 1066 is granted if the taxpayer completes Form 7004 properly and submits it by the due date of the Form 1066. Estimated tax payments are not required. See the table below for return, and extended due dates.

Period Ending

Return Due Date

Extended Due Date

January

4/15

10/15

February

5/15

11/15

March

6/15

12/15

April

7/15

1/15

May

8/15

2/15

June

9/15

3/15

July

10/15

4/15

August

11/15

5/15

September

12/15

6/15

October

1/15

7/15

November

2/15

8/15

December

3/15

9/15

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