Guidance for amended partnership returns

Mandated partnerships that cannot meet the requirements of filing an electronic amended Form 1065 can request a waiver to file such amended return electronically.

A subsequent return filed after the original return will be treated as an amended return, assuming the amended return box is checked. A taxpayer filing an amended return must indicate the return is such by selecting the Amended Return checkbox (designation) in the software or the return will reject as a duplicate filing. The IRS amended return process requires that any e-filed return designated as an amended return pass all of the same business rules as an original e-filed business return. Taxpayers e-filing amended returns should have already filed their underlying tax returns.

Form 1065 filers subject to the Bipartisan Budget Act of 2015 (BBA)

For e-filing amended returns for Form 1065, taxpayers under the BBA must file an "Administrative Adjustment Request" (AAR) instead of an "amended return." For guidance for filing Administrative Adjustment Requests for BBA Partnerships, please see IRS.gov/bbaaar

Guidance for amended partnership returns by non-BBA partnerships

For Form 1065 taxpayers not subject to BBA, the easiest process for e-filing the amended return will be to update the underlying original for the changed items. Once the return has been updated with the changes, attach the Amended Return Statement (see Section A below) and any other supporting explanations and re-file the complete new return, ensuring that the Amended Return checkbox is selected.

For taxpayers who e-filed original returns with voluminous PDF and/or who filed returns that used the paper or PDF option, some of the PDF/paper information may not need to be re-filed with the amended return if the changes do not affect the information contained in those files (e.g. PDF elections, paper/PDF 8858, 8865, etc .)

Amended returns Form 1065 returns not subject to the BBA will require, at a minimum, the following:

• The corrected Form 1065, including all Schedules K-1, completed in its entirety with the Amended Return checkbox selected.
• All forms, schedules and attachments that changed or that support changes on the amended Form 1065.
• Placeholder forms to pass any applicable business rules (i.e. 8858, 8865, etc.) where there is no change to the underlying data on that form. If the underlying data has changed, the corrected form must be attached.
• An Amended Return Statement that identifies the line number of each amended item, the corrected amount or treatment of the item, and an explanation of the reasons for each change. The statement should be attached to the 1065 return. The statement must be named Amended Return Statement.
• A signed signature document (Form 8453-PE), or use of a Practitioner’s Pin (Form 8879-PE).

An amended Form 1065 is a “form in Series 1065” and therefore is covered by the partnership e-file regulations listed below.

The requirement to file an electronic return for Form 1065 is governed by Internal Revenue Code section 6011(e)(2) and Treasury Regulations 301.6011-3(a) and 301.6011-3(d)(4).

Treasury Regulation 301.6011-3(a) provides in part that if a partnership with more than 100 partners is required to file a partnership return pursuant to Treasury Regulation 1.6031(a)-1 then the information required by the applicable forms and schedules must be filed on magnetic media.

Treasury Regulation 301.6011-3(a) provides guidance as to the definition of a partnership return. The term “partnership return” as stipulated in the aforementioned regulation, means a form in series 1065, along with the corresponding schedules k-1 and all other related forms and schedules that are required to be attached to the Series 1065 Form.

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