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Section 1224 of the Taxpayer Relief Act of 1997 requires partnerships with more than 100 partners to file their return on magnetic media (electronically as prescribed by the IRS Commissioner) for taxable years ending after December 31, 2000.

Interim electronic filing direction for Schedules K-2 and K-3 in tax year 2021.

Provides an overview of electronic filing and more detailed information for those partnerships that prepare and transmit their own income tax returns using MeF. Partnerships that rely upon third party tax professionals to prepare and transmit their tax returns should consult their tax professional.

1065 letter from Commissioner Nolan and Commissioner Petronchak

IRS publishes fact patterns describing situations in which waivers will generally be granted, or not granted, under IRS Announcement 2002-3, which provides waiver guidance for partnerships that cannot meet electronic filing requirements due to technology constraints; or where compliance with the requirements would result in undue financial burden.

Electronic filing for charities and nonprofits is available and may be required for some organizations.

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