Table of Contents

• Instructions for Form 1066 - Main Contents
  • Future Developments
  • Photographs of Missing Children
  • How To Get Forms and Publications
  • General Instructions
    • Purpose of Form
    • Who Must File
    • Making the Election
    • First Tax Year
    • Termination of Election
    • When To File
    • Period Covered
    • Private Delivery Services
    • Where To File
    • Accounting Method
    • Rounding Off to Whole Dollars
    • Recordkeeping
    • Final Return
    • Amended Return
    • Assembling the Return
    • Other Forms and Returns That May Be Required
    • Payment of Tax Due
    • Interest and Penalties
    • Contributions to the REMIC
    • Payments Subject to Withholding at Source
    • Who Must Sign
    • Paid Preparer Authorization
  • Specific Instructions
    • General Information
    • Section I
    • Schedule J
    • Designation of Tax Matters Person (TMP)
    • Additional Information
    • Schedule LBalance Sheets per Books
    • Schedule MReconciliation of Residual Interest Holders' Capital Accounts
  • Schedule QQuarterly Notice to Residual Interest Holder of REMIC Taxable Income or Net Loss Allocation
    • Purpose of Schedule
    • General Instructions
    • Specific Instructions
  • Paperwork Reduction Act Notice.