Publication 1524 - U.s. Return Of Partnership Income - Department Of Treasury - 2003 Page 35

ADVERTISEMENT

FORM 8453-P, SIGNATURE DOCUMENT -
continued
MULTIPLE TAX If a partner or representing officer is authorized to sign more than
RETURN
one Form 1065 return, a Multiple Tax Return Listing may be used
LISTING
with Form 8453-P in lieu of sending separate Forms 8453-P. The
Multiple Tax Return Listing should include the date, transmitter's
name and telephone number, the 5 digit ETIN and the page
number. The listing should be formatted to display the 9 digit EIN,
Name Control, Tax Period, Gross Receipts, Gross Profits, Ordinary
Income, Net Income (rental real estate) and Net Income (other
rental activities) of the partnership. A Multiple Tax Return Listing
with a maximum of 500 partnerships may be attached to each Form
8453-P. The signature document for multiple returns must include
one (1) Form 8453-P signed by the partner or authorized
representative.
NOTE: If attaching a multiple listing of partnerships to the
Form 8453-P, please provide the information using a
readable font size, such as 10 or higher.
POSTMARK
The package that contains Forms 8453-P must be postmarked
DATE
within three (3) business days after receiving the Acknowledgement
File identifying which returns were accepted.
ELECTRONIC
If the electronic postmark is on or before the prescribed filing
POSTMARK
deadline but the return is transmitted after that filing deadline, the
IRS will deem the return to be timely filed based on the electronic
postmark date/time supplied by the transmitter. If the electronic
postmark is dated after the prescribed filing deadline, the actual
date of receipt by the IRS of the electronic return will be considered
the filing date for that return. See Publication 1525, Summary
Record, regarding the Electronic Postmark.
Publication 1524
October 31,2003
28

ADVERTISEMENT

00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial