2025›Instructions for Form 1066›General Instructions
Payments Subject to Withholding at Source
2025 Inst 1066 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
If there are any nonresident alien individuals, foreign partnerships, or foreign corporations as regular interest holders or residual interest holders, and the REMIC has items of gross income from sources within the United States (see sections 861 through 865), see Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons.
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