Modernized e-File (MeF) for partnerships

Introduction

Section 1224, of the Taxpayer Relief Act of 1997, requires partnerships with more than 100 partners (Schedules K-1) to file their return on magnetic media (electronically as prescribed by the IRS Commissioner). This law became effective for partnership returns with taxable years ending on or after December 31, 2000.

Partnerships with 100 or less partners (Schedules K-1) may voluntarily file their return using the MeF platform.

This page 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.

General information and resources

• Guidance for amended partnership returns
• 1065 Letter from Commissioner Nolan and Commissioner Petronchak
• Using the correct name control in e-filing partnership tax returns
• Guidance on waivers for partnerships unable to meet e-file requirements
• Form 1065 failure to electronically file penalty abatement
• Current valid XML schemas for 1065 Modernized e-File
• Directions for partnerships required to e-File
  • TY2023
  • TY2022
  • TY2021
• User guide and publications
• Partnership FAQs
• Modernized e-File (MeF) internet filing and status
• Modernized e-File (MeF) status
• Contact IRS for more information

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Information for partnerships about how to participate in electronic filing

Partnerships that prepare their own income tax return must be authorized by the IRS as a “large taxpayer” or use a tax professional who is an IRS authorized e-file provider. The following documents are being updated to reflect important information for partnerships that will electronically transmit their tax returns instead of using the services of a third party authorized e-file provider.

• e-Services
• E-filing Form 8886, Reportable Transaction Disclosure Statement

  Taxpayers required to e-file must provide Form 8886 in XML as part of the electronic return. They also are required to send paper copies of initial year filings of Form 8886 to the IRS Office of Tax Shelter Analysis showing the same information provided with the electronically filed Form 8886.

• Approved IRS e-file providers for businesses
  This page includes information on firms that provide e-filing products and services for business taxpayers, including those that file Form 1065 using the MeF platform.
• Electronic communication between IRS and transmitters during the e-file process
  IRS communicates with the transmitter during the transmission and processing of an electronic return to ensure quick, accurate and timely electronic tax filing.
• How tax preparation software is approved for electronic filing
  IRS has a process required for software vendors in creating tax preparation software approved for electronic filing.
• Security during transmission of MeF returns using the internet
  IRS has safeguards and processes in place to ensure tax return data is secure during the electronic filing process.

Treasury Regulations on required partnership e-file

• Regulations requiring the use of magnetic media for partnerships PDF
  These Treasury regulations describe the requirement for certain partnerships (those with more than 100 partners) to file their returns electronically.

Modernized e-File (MeF) program overview