2025›Instructions for Form 1066›General Instructions
Making the Election
2025 Inst 1066 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
The election to be treated as a REMIC is made by timely filing, for the first tax year of its existence, a Form 1066 and having it signed by an authorized person. Once the election is made, it stays in effect for all years until it is terminated.
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