Federal Waiver of the Notice of Final Partnership Adjustment (FPA)
Extracted from PDF file 2019-federal-14726.pdf, last modified February 2019
Waiver of the Notice of Final Partnership Adjustment (FPA)Audit control number Department of the Treasury - Internal Revenue Service Form 14726 (February 2019) Waiver of the Notice of Final Partnership Adjustment (FPA) Partnership Information Name Taxpayer ID Number (TIN) Street address (including apartment no.) State or province Tax year ended (mm/dd/yyyy) City or town Country code ZIP or foreign postal code Partnership Representative (PR) Information Name TIN Street address (including apartment no.) City or town State ZIP code Designated Individual Information (if PR is an entity) First name Middle name Street address (including apartment no.) Last name City or town TIN State ZIP code Waiver of the Notice of Final Partnership Adjustment (FPA) Under the provision of section 6231 of the Internal Revenue Code (IRC) for partnerships tax years beginning after December 31, 2017, the Commissioner of the Internal Revenue Service shall mail to the partnership and the partnership representative a notice of final partnership adjustment resulting from an administrative proceeding initiated at the partnership level with respect to any adjustment to partnership-related items for a partnership taxable year, or any partner's distributive share thereof. The undersigned partnership representative, who has the sole authority to act on behalf of the partnership under the provisions of section 6223, hereby waives pursuant to section 6232(d)(2) the partnership's notice of final partnership adjustment, and waives any limitations on assessment under section 6232(b). By signing this waiver it is understood the partnership and the partnership representative will not contest any partnership adjustments, any resulting imputed underpayments, or any penalties, additions to tax or additional amounts in any court, unless additional adjustments are made for any taxable year covered by this waiver. In addition, by signing this waiver, the partnership and the partnership representative agree that the partnership may not elect the section 6226 alternative to payment of imputed underpayment. This waiver is conditional and will not become effective or final until this waiver form is returned to the Commissioner and is signed on the Commissioner's behalf. If a waiver is not signed by a representative of the Commissioner a notice of final partnership adjustment will be mailed under the provisions of section 6231. Signature of individual partnership representative or designated individual (see instructions) Date Telephone number Name of the person signing the form Name of entity partnership representative (if applicable) For Internal Revenue Signature and Title IRS Official's name IRS Official's title IRS Official's signature Catalog Number 68338F Date www.irs.gov Form 14726 (2-2019) Instructions for Form 14726, Waiver of the Notice of Final Partnership Adjustment (FPA) Instructions for Signing 1. The partnership representative, on behalf of the partnership must sign the waiver if the partnership wishes to waive the notice of final partnership adjustment and waive the limitations on assessment contained in section 6232(b). Include the name, and signature of the individual signing the waiver for the partnership taxable year as shown in this agreement. 2. If you are an individual partnership representative, sign the form and enter the information as requested: • Your name, date, and telephone number. If you are a designated individual, sign the form and enter the information as requested: • Your name, date, and telephone number. • Name of entity partnership representative. Submit the completed and signed Form 14726 by email or fax to the IRS as follows: Email: TBD OR FAX: 888-981-6983 Catalog Number 68338F www.irs.gov Form 14726 (2-2019)
Form 14726 (2-2019)
More about the Federal 14726 Individual Income Tax TY 2019
This form (14726) is for tax paying partnerships that desire to waive their notice of final partnership adjustments on their tax return.
We last updated the Waiver of the Notice of Final Partnership Adjustment (FPA) in February 2019, so this is the latest version of 14726, fully updated for tax year 2018. You can download or print current or past-year PDFs of 14726 directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Individual Income Tax Forms:
|Form Code||Form Name|
|Form 1040||U.S. Individual Income Tax Return|
|Form 1040-V||Payment Voucher|
|1040 (Schedule B)||Interest and Ordinary Dividends|
|1040 (Schedule A)||Itemized Deductions|
|Form 1040-INS||Form 1040 Instructional Booklet|
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal 14726 from the Internal Revenue Service in February 2019.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
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