Publication 1524 - U.s. Return Of Partnership Income - Department Of Treasury - 2003 Page 11

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SECTION 2
GENERAL INFORMATION
WHO MUST
Section 1224, of the Taxpayer Relief Act of 1997, requires
e-FILE
partnerships with more than 100 partners (Schedules K-1) to file
their return on magnetic media (electronically as prescribed by the
IRS Commissioner). This law became effective for partnership
returns with taxable years ending on or after December 31, 2000.
Partnerships with 100 or less partners (Schedules K-1) may
voluntarily file their return electronically.
METHOD OF
The telephone system (modem) is the only method of transmitting
FILING
Form 1065 data electronically. All electronic Forms 1065 must be
transmitted to the Tennessee Computing Center (TCC) in
Memphis, TN.
NOTE: The Form 1065, Schedule K-1 and related forms and
schedules must be transmitted together as a complete
file.
PROGRAMMING This includes selected schedules, forms or documents required by
the IRS and supported by this program, in addition to supporting
material, voluntarily provided by the partnership or the participant
on paper, Schedules K-1, (Forms 1065 and 8865) Partner's Share
of Income, Credits, Deductions, etc.
File specifications, validation criteria, reject codes and record
layouts that are needed by participants are provided in:
Ø Publication 1525, File Specifications, Validation Criteria and
Record Layouts for the 1065 e-file Program, U.S. Return of
Partnership Income, for Tax Year 2003
Ø Publication 3416, Electronic Filing of Form 1065, U.S. Return
of Partnership Income (Publication 1525 Supplement) for Tax
Year 2003
Publication 1524
October 31,2003
4

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