1065 E-file: Directions for Taxpayers Required to E-file

Any of these directions for partnerships required to e-file can be used in the software.

Forms Allowed as PDF Attachments

The forms listed below can be included as PDF attachments.

Form	Description	1065
Form 1128	Application to Adopt, or Retain a Tax Year	X
Form 3115 (c)	Application for Change in Accounting Method	X
Form 8283 (e)	Noncash Charitable Contributions	X
Form 8621 (a)	Return by a Shareholder of a Passive Foreign Investment Co. or Qualified Electing Fund	X
Form 8716 (d)	Election to Have a Tax Year Other Than a Required Tax Year	X
Form 8832 (c)	Entity Classification Election	X

(a) If filed with the return, required as XML. If received from a third party, allowed as PDF.

(d) If filed without signature, required as XML. If filed with signature, allowed as PDF.

(e) Required as XML, unless filing 10 or more returns, or if 3rd party signature is required.

Information Available Upon Request – Transactional Detail Format

Transactional data for the following forms can be submitted on a summary form in XML format as defined below. Partnerships using these optional procedures are agreeing that transactional data details will be made available on request.

Form	Description
Form T	Forest Activities Schedule
Schedule D	Capital Gains and Losses
Form 4562	Depreciation and Amortization
Form 4797	Sale of Business Property
Form 8824	Like-Kind Exchanges
Form 8873	Extraterritorial Income Exclusion

Summary format can be used when the underlying transactional data contains more than 100 lines for that particular data type. The summary totals must be reported by data type, classification, or other grouping as required on the form. If there are less than 100 instances of transactions by data type, classification, or other grouping, the transactions are required to be itemized.

Summary format cannot be used to net gain and loss transactions. If an entity chooses to use the summary format to report transactional data, gains and losses must be summarized and reported separately within each form part.

For example, if a partnership had 500 short-term gain transactional items and 2000 short-term loss transactional items, use of the Summary format requires the partnership to report two (2) separate totals on Schedule D, Part 1 or Form 4797 under Short-term Gains and Losses, one for the total of the short-term gain items and one for the total of the short-term loss items.

For example, if a corporation or partnership had 500 short-term gain transactional items and 2000 short-term loss transactional items, use of the Summary format requires the corporation or partnership to report two (2) separate totals on Schedule D, Part 1 or Form 4797 under Short-term Gains and Losses, one for the total of the short-term gain items and one for the total of the short-term loss items.

E-file/1065_ef_required.htm/TY2020

Last Modified: 03/20/2020

Last System Build: 09/13/2021