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Instructions for Form 1065X

Department of the Treasury

Internal Revenue Service

(January 2012)

Amended Return or Administrative Adjustment Request (AAR)

how to file an amendment or AAR for a

Partner or Tax Matters Person, or, in the

Section references are to the Internal

partnership, see the Instructions for Form

case of an ELP, before the mailing to the

Revenue Code unless otherwise noted.

1065.

partnership a notice of partnership

Future Developments

administrative adjustment with respect to

For information on when Form 1065-B

that year.

The IRS has created a page on IRS.gov

is required to be filed electronically, and

for information about Form 1065X and its

how to file an amendment or AAR for an

Note. See sections 6227(b) and

instructions, at

electing large partnership, see the

6229(b)(1)(B) if the TEFRA partnership

Information about any future

Instructions for Form 1065-B.

statute has been extended.

developments affecting Form 1065X

(such as legislation enacted after we

Who Must File

What To Attach

release it) will be posted on that page.

Amended return. Partnerships and Real

If the corrected amount involves an item

Purpose of Form

Estate Mortgage Investment Conduits

of income, deduction, or credit that must

(REMICs) that become aware of incorrect

be supported with a schedule, statement,

Use Form 1065X, if you are not filing

items of income, deductions, etc., use

or form, attach the appropriate schedule,

electronically, to:

Form 1065X to correct their previously

•

statement, or form to Form 1065X.

Correct items on a previously filed

filed partnership or REMIC return. See

Include the entity’s name and employer

Form 1065, Form 1065-B, or Form 1066

Specific Instructions, later, for information

identification number (EIN) on any

on completing Form 1065X as an

•

attachments. See the Instructions for

Make an Administrative Adjustment

amended return.

Form 1065, 1065-B, or 1066 (as

Request (AAR) for a previously filed Form

applicable) for a list of forms that may be

AAR-Partnerships (except Electing

1065, Form 1065-B, or Form 1066.

required.

Large Partnerships). Partnerships that

For the purposes of these instructions,

are subject to the consolidated audit

If the attachments needed to support

consolidated audit proceedings of

proceedings of sections 6221 through

the corrected amount include copies of

sections 6221 through 6234 will be

6234 use Form 1065X to file for an AAR.

forms or schedules from previously filed

referred to as TEFRA proceedings. In

See Specific Instructions, later, for

tax returns, write at the top of each

addition, partnerships that are subject to

information on completing Form 1065X as

previously filed form or schedule, “Copy

the consolidated audit proceedings of

an AAR.

Only — Do Not Process.”

sections 6221 through 6234 will be

referred to as “TEFRA partnerships” and

AAR-Electing Large Partnerships

In addition, if the ELP or REMIC

those partnerships that are not subject to

(ELPs). ELPs that need to correct errors

requests that the IRS electronically

the consolidated audit proceedings will be

on a previously filed Form 1065-B use

deposit a refund of $1 million or more,

referred to as “nonTEFRA partnerships”.

Form 1065X to file for an AAR. See

attach Form 8302, Electronic Deposit of

Specific Instructions, later, for information

Tax Refund of $1 Million or More.

Form 1065X cannot be used to make a

on completing Form 1065X as an AAR.

section 6222 notice of inconsistent

Who Must Sign

treatment or a 6227(d) partner-level AAR.

AAR-REMICs. REMICs that do not meet

Continue to use Form 8082, Notice of

the small REMIC exception under

NonTEFRA Partnerships. One general

Inconsistent Treatment or Administrative

sections 860F(e) and 6231, and related

partner or Limited Liability Company

Adjustment Request (AAR), to make

regulations, or make the election

(LLC) member manager must sign the

those changes.

described in section 6231(a)(1)(B)(ii) not

return. Form 1065X is not considered to

to be treated as a small REMIC, use

If you are a nonTEFRA

be a return unless it is signed. When a

Form 1065X to file for an AAR. See

return is made for a partnership by a

partnership (see Item E of these

Specific Instructions, later, for information

receiver, trustee, or assignee, the

instructions) electronically filing an

CAUTION

on completing Form 1065X as an AAR.

amended return, use Form 1065. If you

fiduciary must sign the return instead of

are not filing an amended return

the general partner or LLC member

When a partnership’s or REMIC’s

electronically, use Form 1065X.

manager. Returns and forms signed by a

federal return is changed for any

TIP

receiver or trustee in bankruptcy on

reason, it may affect its state

Do not use Form 1065X to file an

behalf of a partnership must be

return. For more information, contact the

amended return or AAR for a TEFRA

accompanied by a copy of the order or

state tax agency to which the state return

partnership (Form 1065) or amended

instructions of the court authorizing the

is filed.

return or AAR for an electing large

signing of the return or form.

partnership (Form 1065-B) if the

When To File

TEFRA Partnerships. The Tax Matters

amended return or AAR is required to be

filed electronically or you are electing to

Partner (TMP) must sign the amended

Generally, a partnership or REMIC may

file the amended return or AAR

return. See Tax Matters Partner, later, for

file an amended return to change items

electronically. Instead, use Form 8082.

the definition of a TMP.

on its return:

See the Instructions for Form 8082 for

ELPs. The Partner with Authority (PWA)

1. Within 3 years after the later of:

more information.

•

must sign the amended return. See

The date on which the partnership

Generally, the criteria used to

Partner with Authority, later, for the

return for that year is filed or

•

definition of a PWA.

determine whether the original Form 1065

The last day for filing the partnership

or Form 1065-B is required to be filed

REMICs with a startup day after

return for that year (excluding

electronically also are used to determine

extensions); and

November 9, 1988. For these REMICs,

if the amended return or AAR must be

2. In the case of a TEFRA partnership

Form 1065X may be signed by any

filed electronically.

or REMIC, before a notice of final

person who could sign the return of the

For information on when Form 1065 is

partnership administrative adjustment for

entity in the absence of the REMIC

required to be filed electronically, and

that year is mailed to the Tax Matters

election. Thus, the return of a REMIC that

Jan 12, 2012

Cat. No. 57876S

Instructions For Form 1065x - Amended Return Or Administrative Adjustment Request (Aar) - 2012

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