When To File

Generally, REMICs must file the 2025 Form 1066 by March 15, 2026. However, if the entity will file its final return in 2025, Form 1066 is due by the 15th day of the 3rd month following the date the REMIC ceased to exist.

If you need more time to file Form 1066, file Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns, to request an automatic extension. You must file Form 7004 by the regular due date of Form 1066.