Who Must Sign

Startup day after November 9, 1988. For a REMIC with a startup day after November 9, 1988, Form 1066 may be signed by any person who could sign the return of the entity in the absence of the REMIC election. Thus, the return of a REMIC that is a corporation or trust would be signed by a corporate officer or a trustee, respectively. For REMICs with only segregated pools of assets, the return would be signed by any person who could sign the return of the entity owning the assets of the REMIC under applicable state law.

Paid preparer’s information. If someone is paid to prepare the return, the preparer must sign the return and complete the “Paid Preparer Use Only” area.

The paid preparer must:

• Have a valid Preparer Tax Identification Number (PTIN),

• Complete the required preparer information,

• Sign the return in the space provided for the preparer’s signature, and

• Give the REMIC a copy of the return.

Note: A paid preparer may sign original returns, amended returns, or requests for filing extensions by rubber stamp, mechanical device, or computer software program.

4 Instructions for Form 1066 (2025)