 | Form 1065-B Returns |
| Form 1065 with a foreign address |
| Common Trust Fund Returns |
| Amended Returns |
| Returns granted approved waivers from electronic filing for Tax Year 2003 |
| Returns filed under Sections 6020(b), 501(d)(3) or 761(a) of the Internal Revenue Code |
| Calendar Year Final Returns
Note: The filing requirement for partnerships filing a Final Return is to file the return in the year in which you closeout. The current 1065 e-file Program allows only one tax year to be processed at a time (Example: Tax Year 2003 returns are processed during Calendar Year 2003). Therefore, partnerships with a Tax Year 2003 Final return are excluded from the electronic filing mandate. The return must be filed on paper. |
| Fiscal Year Partnership Returns |
| Fiscal Year Short Period Returns |
| Fiscal Year Final Returns
Note: Partnerships with a Fiscal Year Return, Fiscal Year Short Period Return or Fiscal Year Final Return are not required to file electronically. However, partnerships with any type of Fiscal Year Return and a tax period ending on or before June 30, 2003 (January 2003 – June 2003) may voluntarily file their return electronically, regardless of the number of Schedules K-1 associated with the return. No extensions are granted/approved for 1065 e-file Fiscal Year Returns with a due date after June. |
| Returns for inactive partnerships with no income on page 1- 4 of Form 1065 |
| Returns with Powers of Attorney (POA) attached and the IRS does not have a POA on file. |
