Form 1066 — U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1066.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Form

Department of the Treasury Internal Revenue Service

Name

Go to www.irs.gov/Form1066 for instructions and the latest information.

For calendar year 2025 or short tax year beginning , 20 , ending , 20

OMB No. 1545-0123

Number and street (If a P.O. box, see instructions.) Apt. or suite no.

City or town State or province Country ZIP or foreign postal code

A Employer identification number (EIN)

B Date REMIC started

C Enter total assets at end of tax year

$

D Check applicable boxes: (1) Final return (2) Name change (3) Address change

Section I—Computation of Taxable Income or Net Loss

Income (excluding amounts from prohibited transactions)

Deductions (excluding amounts allocable to prohibited transactions)

7 Salaries and wages . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 9 Amount accrued to regular interest holders in the REMIC that is deductible as interest . . 9 10 Other interest . . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 12 Depreciation (see instructions) . . . . . . . . . . . . . . . . . . . . . 12 13 Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . 13 14 Total deductions. Add lines 7 through 13 . . . . . . . . . . . . . . . . . 14 15 Taxable income (or net loss). Subtract line 14 from line 6. Enter here and on page 3, Schedule M, column (c) . . . . . . . . . . . . . . . . . . . . . . . 15

Section II—Tax and Payments

1 Total tax (Schedule J, line 12) . . . . . . . . . . . . . . . . . . . . . 1 2 Tax paid with Form 7004 . . . . . . . . . . . . . . . . . . . . . . . 2 3 Tax due. If line 1 is more than line 2, subtract line 2 from line 1. For details on how to pay, go to www.irs.gov/Payments or see the instructions . . . . . 3 4 a Overpayment. If line 2 is more than line 1, subtract line 1 from line 2 and complete lines 4b, 4c, and 4d . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a

b Routing number c Type: Checking Savings

d Account number

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 64383U Form 1066 (2025) Created 6/17/25

Form 1066 (2025) Page 2

Schedule J Tax Computation

Part I—Tax on Net Income From Prohibited Transactions

1 Income (see instructions):

a Gain from certain dispositions of qualified mortgages . . . . . . . . . . . . . . . 1a

b Income from nonpermitted assets . . . . . . . . . . . . . . . . . . . . . . 1b

c Compensation for services . . . . . . . . . . . . . . . . . . . . . . . . 1c

d Gain from the disposition of cash flow investments (except from a qualified liquidation) . . . . 1d

2 Total income. Add lines 1a through 1d . . . . . . . . . . . . . . . . . . . . 2 3 Deductions directly connected with the production of income shown on line 2 (excluding deductions attributable to prohibited transactions resulting in a loss) . . . . . . . . . . 3

4 Tax on net income from prohibited transactions. Subtract line 3 from line 2 . . . . . . . . 4 Part II—Tax on Net Income From Foreclosure Property (as defined in section 860G(a)(8))

( Caution: See instructions before completing this part.)

5 Net gain or (loss) from the sale or other disposition of foreclosure property described in section 1221(a)(1) (attach statement) . . . . . . . . . . . . . . . . . . . . . . . 5

6 Gross income from foreclosure property (attach statement) . . . . . . . . . . . . . 6

7 Total income from foreclosure property. Add lines 5 and 6 . . . . . . . . . . . . . . 7

8 Deductions directly connected with the production of income shown on line 7 (attach statement) . 8

9 Net income from foreclosure property. Subtract line 8 from line 7 . . . . . . . . . . . 9

10 Tax on net income from foreclosure property. Enter 21% (0.21) of line 9 . . . . . . . . . 10 Part III—Tax on Contributions After the Startup Day

( Don’t complete this part if the startup day was before July 1, 1987. See instructions.)

11 Tax. Enter amount of taxable contributions received during the calendar year after the startup day. See instructions. Attach statement . . . . . . . . . . . . . . . . . . . . 11

Part IV—Total Tax

12 Total tax. Add lines 4, 10, and 11. Enter here and on page 1, Section II, line 1 . . . . . . . 12

Form 1066 (2025)

Form 1066 (2025) Page 3

Additional Information (see instructions)

(a) Residual interest

(b) Capital contributed during

year

(d) Nontaxable

income

(c) Taxable income

(or net loss) from Section I, line 15

(e) Unallowable

deductions

(f) Withdrawals and

distributions

holders’ capital

accounts at beginning of year

( ) ( )

(g) Residual interest holders’ capital accounts

at end of year (combine

cols. (a) through (f))

Form 1066 (2025)

Form 1066 (2025) Page 4

Designation of Partnership Representative (see instructions)

Enter below the information for the partnership representative (PR) for the calendar year of this return.

First name of PR (or entity name) Last name of PR

U.S. address of PR

Name of designated individual (DI) if PR is an entity

U.S. address of DI

Form 1066 (2025)