2025›Instructions for Form 1066
General Instructions
2025 Inst 1066 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- Purpose of Form
- Who Must File
- Making the Election
- First Tax Year
- Termination of Election
- When To File
- Period Covered
- Period Covered
- Private Delivery Services (PDSs)
- Where To File
- Accounting Method
- Rounding Off to Whole Dollars
- Recordkeeping
- Final Return
- Amended Return or Administrative Adjustment Request (AAR)
- Assembling the Return
- Other Forms and Returns That May Be Required
- Payment of Tax Due
- Interest and Penalties
- Contributions to the REMIC
- Payments Subject to Withholding at Source
- Who Must Sign
- Paid Preparer Authorization
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