Publication 1524 - U.s. Return Of Partnership Income - Department Of Treasury - 2003 Page 20

ADVERTISEMENT

SECTION 5
EXCLUSIONS
ENTIRE
The current 1065 e-file Program does not accept and process all
RETURN
partnership return types. Therefore, the following partnership
returns are excluded from the electronic filing mandate
requirement:
Ø Amended returns;
Ø Calendar Year returns (January-December) ending prior to
December 31, 2003.
Ø Returns transmitted by a person not approved by the IRS for
electronic filing;
Ø Returns with Powers of Attorney (POA) attached and the IRS
does not have a POA file. In order to file electronically, remove
the POA from the electronic return prior to transmission. Failure
to remove the POA and subsequent rejection of the return will
not relieve the partnership of its filing requirement, if it is
required to file. Partnerships required to file under IRC Section
6011(e)(2) that fail to do so can be assessed a penalty under
IRC Section 6721.
NOTE: POA must be submitted on paper to the IRS Center
where the taxpayer would normally file a paper
return. The POA must be submitted at least 6 weeks
prior to transmitting a return that includes the
Power of Attorney.
Ø Returns granted approved waivers from electronic filing for Tax
Year 2003;
Ø Returns filed under Sections 6020(b), 501(d)(3) or 761(a) of the
Internal Revenue Code;
Ø Returns for inactive partnerships with no income on pages 1, 2,
3 and 4 of Form 1065.
Publication 1524
October 31,2003
13

ADVERTISEMENT

00 votes

Related Articles

Top 20 Happy Easter Cards And Gift Tags To Download For Free
Top Ten Easter Arts And Crafts Activities For Your Kids
Free Easter Coloring Pages And Easter Printables For Your Kids

Related forms

Form 1065-b - U.s. Return Of Income For Electing Large Partnerships - 2012 Form 1065-b - U.s. Return Of Income For Electing Large Partnerships - 2012 Financial
Form 1065-b - U.s. Return Of Income For Electing Large Partnerships - 2013 Form 1065-b - U.s. Return Of Income For Electing Large Partnerships - 2013 Financial
Form 1065-b - U.s. Return Of Income For Electing Large Partnerships - 2015 Form 1065-b - U.s. Return Of Income For Electing Large Partnerships - 2015 Financial
Form 1065-b - U.s. Return Of Income For Electing Large Partnerships - 2017 Form 1065-b - U.s. Return Of Income For Electing Large Partnerships - 2017 Financial
Form 1065 - U.s. Return Of Partnership Income - 2017 Form 1065 - U.s. Return Of Partnership Income - 2017 Financial
Publication 533 - Self-employment Tax - Department Of Treasury - 2003 Publication 533 - Self-employment Tax - Department Of Treasury - 2003 Financial
Publication 901 - U.s. Tax Treaties - Internal Revenue Service Publication 901 - U.s. Tax Treaties - Internal Revenue Service Financial
Publication 516 - U.s. Government Civilian Employees Stationed Abroad Publication 516 - U.s. Government Civilian Employees Stationed Abroad Financial
Income Tax Division Employer's Return Of Income Tax Withheld Form Income Tax Division Employer's Return Of Income Tax Withheld Form Financial
U.s. Court Of Appeals For The Second Circuit Night Depository Form U.s. Court Of Appeals For The Second Circuit Night Depository Form Legal

Related Categories

Parent category: Financial
Download
Go
Page of 46