2025›Instructions for Form 1066›General Instructions
Termination of Election
2025 Inst 1066 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
If the entity ceased to qualify as a REMIC under the requirements of section 860D(a) in 2025, the election to be a REMIC is terminated for 2025 and all future years. For 2025 and all future years, you must file the tax form for similarly organized entities (corporations, partnerships, trusts, etc.).
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