Publication 1524 - U.s. Return Of Partnership Income - Department Of Treasury - 2003 Page 33
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46FILING REQUIREMENTS AND
RESPONSIBILITIES - continued
DUE DATES
Ø Form the due date of the return, transmitters are allowed up
to seven (7) calendar workdays to successfully retransmit
electronic return data that was timely transmitted, but was
rejected.
Ø Transmitters should contact the Ogden Submission
Processing Center when the Electronic Acknowledgment
contains a reject code for a return/schedule that was not
transmitted.
Ø If IRS has not acknowledged a transmission of Form 1065
returns, Schedules K-1 and other related forms and
schedules within two (2) working days after transmitting the
data, the transmitter must immediately contact the assigned
tax examiner at the Ogden Submission Processing Center.
The tax examiner’s name and telephone number is indicated
in the acceptance letter previously issued to the transmitter.
(See Section 8, Acceptance Procedure).
NOTE: Failure to comply will result in late filing penalties.
ADDRESS
If the partnership changes its address, Form 8822, Change of
CHANGE
Address, must be sent to the Ogden Submission Processing Center
at the address listed in Section 11, under Method of Delivery.
CHANGING
After IRS accepts an electronic return, it cannot be recalled or
ENTRIES ON
intercepted in process. If the participant or partnership needs
THE RETURN
to change any entries after the return has been acknowledged as
accepted, an amended or corrected return must be filed. The
amended or corrected return cannot be filed electronically. The
return must be filed on paper and mailed to the IRS. The amended
or corrected return should be mailed to the IRS Center where the
partnership would normally file their paper Form 1065 return. (See
Form 1065 instructions for more information)
Publication 1524
October 31,2003
26
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial