Publication 1524 - U.s. Return Of Partnership Income - Department Of Treasury - 2003 Page 32

ADVERTISEMENT

FILING REQUIREMENTS AND
RESPONSIBILITIES - continued
DUE DATES
Participants must be aware of and adhere to the following dates
when transmitting partnership returns electronically:
Ø December 1, 2003 is the date to begin transmitting test
scenarios.
Ø January 26, 2004 is the date to begin transmitting live 1065
e-file returns for Tax Year 2003.
Ø April 15, 2004 is the due date for electronic filing of Form
1065 partnership return, and is the same due date as filing a
Form 1065 return on paper. This is the last date for
transmitting timely filed returns without an approved
extension on file.
th
NOTE: If April 15
falls on a Saturday, Sunday or
holiday, the due date of the return is the
following workday.
Ø September 30, 2004 is the last day to transmit test
transmissions (scenarios).
Ø October 15, 2004 is the last day the IRS will accept initial
1065 e-file returns for Tax Year 2003.
Ø October 22, 2004 is the last day the IRS will accept
retransmissions of corrected Form 1065 returns that were
previously transmitted but were rejected.
Ø Partnerships that expect to file returns late must complete
and mail requests for extensions of time to file. Form 8736
can be filed to request an automatic three-month extension
of time to file. Form 8800 can be filed to request an
additional three-month extension. Calendar Year end
th,
returns extended under Form 8736 are due July 15
and
Calendar Year end returns extended under Form 8800
th
are due October 15
. The forms should be mailed to the
IRS service center where the partnership would normally file
their paper Form 1065 return. For Calendar Year and Fiscal
Year returns, the extended due date cannot be later than
October 15, 2004.
Publication 1524
October 31,2003
25

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial