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Federal Free Printable Form 1065-X (Rev. August 2023) for 2024 Federal Amended Return or Administrative Adjustment Request (AAR)

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Amended Return or Administrative Adjustment Request (AAR)
Form 1065-X (Rev. August 2023)

Form 1065-X Amended Return or Administrative Adjustment Request (AAR) (Rev. August 2023) Department of the Treasury Internal Revenue Service (For use by filers of Forms 1065, 1065-B, and 1066) Go to www.irs.gov/Form1065X for instructions and the latest information. For tax year ending (Enter month and year.) Employer identification number (EIN) Name Please Type or Print OMB No. 1545-0123 Number, street, and room or suite no. (If a P.O. box, see instructions.) City or town, state, and ZIP code Telephone number (optional) Enter name and address used on original return. (If same as above, write “Same.”) Internal Revenue Service Center where original return was filed. If electronically filed, enter “e-filed.” Partnerships and electing large partnerships (ELPs), enter the number of Schedules K-1 being filed with this return: REMICs, enter the number of Schedules Q being filed with this return: Part I Check the appropriate box (Choose only 1. See instructions.) For partnership tax years beginning before January 1, 2018 (unless electing into BBA) TEFRA AAR—go to Section 1 NonTEFRA—go to Section 1 ELPs/REMICs—go to Section 1 For partnership tax years beginning after December 31, 2017 (or that elected into BBA for tax years beginning after November 2, 2015, and before January 1, 2018) BBA AAR—go to Section 2 NonBBA (see instructions)—go to Part II Partnership-Partner Amended Return Related to Modification of Another Partnership’s Imputed Underpayment (IU) Partnership-Partner Amended Return (filed as part of modification of the IU during a BBA audit)—go to Section 3 Section 1—TEFRA/NonTEFRA Determination (for partnership tax years beginning before January 1, 2018) A Has the partnership made an election to be treated as an ELP under the provisions of section 775? Yes No Do not complete If “Yes,” the partnership is not subject to TEFRA. Enter the date of the election: items B through D. Complete items E through G and then go to Part III. You must determine if the partnership is subject to the rules for consolidated audit proceedings (TEFRA proceedings) under sections 6221 through 6234 (as in effect for tax years beginning before January 1, 2018). See instructions for details. B Did the partnership have 10 or fewer partners at all times during the tax year? (Note: A husband and wife are considered one partner for TEFRA purposes.) Yes No C At all times during the partnership’s tax year, were all partners U.S. citizens, resident aliens, C corporations, or estates of deceased partners? Yes No If the answers to items B and C are “Yes,” the partnership is not subject to TEFRA proceedings. A partnership that is not subject to TEFRA cannot file an AAR. See instructions for details. D If the partnership is not otherwise subject to TEFRA, has the partnership filed Form 8893, Election of Partnership Level Tax Treatment, or its equivalent, to make an election to be treated as a TEFRA partnership? Yes No If the answers to items B and C are “Yes” and the answer to D is “No,” then the partnership is not subject to TEFRA proceedings. If the answer to item D is “Yes,” enter the tax year that the election to be treated as a TEFRA partnership was originally filed with the partnership return: E The partnership is Subject to TEFRA Not subject to TEFRA F Check the applicable box. See instructions: Amended Return AAR G If you are a Tax Matters Partner (TMP) or a Partner With Authority (PWA) filing an AAR on behalf of the pass-through entity, are you requesting substituted return treatment? (See instructions.) Yes No Go to Part II For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 54882S Form 1065-X (Rev. 8-2023) Page 2 Form 1065-X (Rev. 8-2023) Section 2—BBA AAR A Is the partnership revoking the immediately preceding partnership representative (and/or designated individual, if applicable) and designating a successor (including the appointment of a designated individual, if applicable) at the same time that this AAR is being filed? Yes (Attach Form 8979.) No B Do the adjustments on the AAR result in an IU for the reviewed year? Yes (If “Yes,” go to item C1.) No (If “No,” go to item D.) C1 Is the partnership making an election under section 6227(b)(2) to have the adjustments taken into account by the reviewed year partners? Yes (If “Yes,” go to item D.) No (If “No,” go to item C2.) C2 Are there also adjustments that do not result in an IU? (An adjustment does not result in an IU if the result of netting with respect to any grouping or subgrouping that includes the particular adjustment is a net negative adjustment.) Yes (Go to item D and then answer item E.) No (Go to item E.) D If the partnership is required to provide statements to the reviewed year partners containing their share of the adjustments, by signing below, the partnership representative declares, under penalties of perjury, that all statements have been provided to the reviewed year partners as required by the instructions. Partnership Representative (or Designated Individual, if applicable) Date E Is the partnership applying modifications to the IU? Yes (If “Yes,” attach Form 8980.) No Go to Part II Section 3—Partnership-partner amended return filed as part of modification of the IU during a BBA audit. See instructions. Audited partnership name: EIN of audited partnership: Reviewed year of audited partnership: Audit control number: Go to Part II Fill in applicable items and use Part V to explain any changes. Income (Loss) Part II 1 2 3 4 5 6a b c 7 8 9a b c 10 11 Amended or AAR Items for Partnerships Filing Form 1065 Only (ELPs and REMICs, use Part III). Ordinary business income (loss) . . . . . . Net rental real estate income (loss) . . . . . Other net rental income (loss) (see instructions) . Guaranteed payments . . . . . . . . . Interest income . . . . . . . . . . . . Ordinary dividends . . . . . . . . . . Qualified dividends . . . . . . . . . . Dividend equivalents . . . . . . . . . . Royalties . . . . . . . . . . . . . . Net short-term capital gain (loss) . . . . . . Net long-term capital gain (loss) . . . . . . Collectibles (28%) gain (loss) . . . . . . . Unrecaptured section 1250 gain (see instructions) Net section 1231 gain (loss) . . . . . . . Other income (loss) (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (a) As originally (b) Net change— reported on Schedule K increase or (decrease)— or as previously adjusted explain in Part V (c) Correct amount 1 2 3 4 5 6a 6b 6c 7 8 9a 9b 9c 10 11 Form 1065-X (Rev. 8-2023) Page 3 Alternative Minimum Tax (AMT) Items Foreign Transactions Credits Self-Employment Deductions Form 1065-X (Rev. 8-2023) 12 13a b c d e Section 179 deduction . . . . Cash contributions . . . . . Noncash contributions . . . . Investment interest expense . . Section 59(e) expenditures . . . Other deductions (see instructions) 14a b c 15a b c d e f Net earnings (loss) from self-employment . . . . . Gross farming or fishing income . . . . . . . . Gross nonfarm income . . . . . . . . . . . Low-income housing credit (section 42(j)(5)) . . . . Low-income housing credit (other) . . . . . . . Qualified rehabilitation expenditures (rental real estate) Other rental real estate credits (see instructions) . . . Other rental credits (see instructions) . . . . . . Other credits (see instructions) . . . . . . . . Attach Schedule K-2 (Form 1065), Partners’ Distributive Share Items—International, and check this box to indicate that you are reporting items of international tax relevance . . . . . . . . . . . . . . 14a 14b 14c 15a 15b 15c 15d 15e 15f Post-1986 depreciation adjustment . . . . . . . 17a b Adjusted gain or loss . . . . . . . . . . 17b c Depletion (other than oil or gas) . . . . . . . . 17c d Oil, gas, and geothermal properties—gross income . . 17d e Oil, gas, and geothermal properties—deductions . 17e 16 17a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other Information f Other AMT items (see instructions) . . . . . . . 18a Tax-exempt interest income . . . . . . . . . b Other tax-exempt income . . . . . . . . . . c Nondeductible expenses . . . . . . . . . . 19a Distributions of cash and marketable securities . . . b Distributions of other property . . . . . . . . . 20a Investment income . . . . . . . . . . . . b Investment expenses . . . . . . . . . . . . c Other items and amounts (see instructions) . . . . 21 Total foreign taxes paid or accrued . . . . . . . Note: Amended Schedules K-1: See instructions for when required. 12 13a 13b 13c 13d 13e 17f 18a 18b 18c 19a 19b 20a 20b 20c 21 Form 1065-X (Rev. 8-2023) Page 4 Form 1065-X (Rev. 8-2023) Part III Amended or AAR Items for ELPs and REMICs Only (b) As originally reported or as previously adjusted (a) Description of item being amended or adjusted (see instructions) 1 2 3 4 5 (c) Net change— increase or (decrease)— explain in Part V (d) Correct amount 1 2 3 4 5 Tax and Payments (see instructions) 6 7 8 9 10 11 12 13 14 15 ELPs ONLY: Tax and other payments . . . . . REMICs ONLY: Tax on net income from prohibited transactions . . . . . . . . . . . . . . REMICs ONLY: Tax on net income from foreclosure property . . . . . . . . . . . . . . . REMICs ONLY: Tax on contributions after the startup day . . . . . . . . . . . . . . . . . 6 7 8 9 Total tax . . . . . . . . . . . . . . . 10 Tax paid with Form 7004 . . . . . . . . . . 11 Tax paid with (or after) the filing of the original return . . . . . Add lines 11 and 12, column (d) . . . . . . . . . . . . Overpayment, if any, as shown on original return or as later adjusted Subtract line 14 from line 13 . . . . . . . . . . . . . . . . . . . . . . 12 13 14 15 Tax due. Subtract line 15 from line 10, column (d). For details on how to pay, see instructions . Overpayment. Subtract line 10, column (d), from line 15 . . . . . . . . . . . . . . . 16 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax Due or Overpayments (see instructions) 16 17 Note: Amended Schedules K-1 or Schedules Q. File amended Schedules K-1 or Schedules Q with Form 1065-X. If the ELP or REMIC is filing Form 1065-X for an AAR, do not furnish the amended Schedules K-1 or Schedules Q to the partners or residual interest holders. If the REMIC is not filing for an AAR and is not subject to the rules for consolidated audit proceedings under sections 6221 through 6231 (as in effect November 1, 2015), the REMIC must furnish the amended Schedules Q to its residual interest holders. See instructions for details. Part IV 1 2 3 4 IU Under the Centralized Partnership Audit Regime (see instructions) IU . . . . . . . . . . . . Total amount due . . . . . . . Total payment . . . . . . . . Balance due (subtract line 3 from line 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 Under penalties of perjury, I declare that I have filed an original return and that I have examined this amended return, or AAR including accompanying schedules and statements, and to the best of my knowledge and belief, this amended return or AAR is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. Sign Here Signature of current Partnership Representative (or Designated Individual, if applicable), LLC member, or Partner Date Title Print/Type name of Partnership Representative Paid Preparer Use Only Print/Type preparer’s name Preparer’s signature Date Check if self-employed Firm’s name Firm’s EIN Firm’s address Phone no. PTIN Form 1065-X (Rev. 8-2023) Form 1065-X (Rev. 8-2023) Part V Page 5 Explanations—Enter the Part II or Part III line number before each item you are changing, and give a reason for the change. For partnerships, show the box number and code used to report the item on Schedule K-1. Show any computation in detail. Also, show how the IU was calculated and how modifications were applied. If more space is needed, continue your explanations on additional pages. Form 1065-X (Rev. 8-2023)
Extracted from PDF file 2023-federal-form-1065-x.pdf, last modified September 2023

More about the Federal Form 1065-x Corporate Income Tax TY 2023

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We last updated the Amended Return or Administrative Adjustment Request (AAR) in January 2024, so this is the latest version of Form 1065-x, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1065-x directly from TaxFormFinder. You can print other Federal tax forms here.


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Form 1040 U.S. Individual Income Tax Return
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Form Sources:

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 Form 1065-x from the Internal Revenue Service in January 2024.

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About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Federal Form 1065-x

We have a total of eleven past-year versions of Form 1065-x in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2023 Form 1065-x

Form 1065-X (Rev. August 2023)

2022 Form 1065-x

Form 1065-X (Rev. December 2021)

2021 Form 1065-x

Form 1065-X (Rev. December 2021)

2020 Form 1065-x

Form 1065X (Rev. September 2018)

2019 Form 1065-x

Form 1065X (Rev. September 2018)

2018 Form 1065-x

Form 1065X (Rev. September 2018)

2017 Form 1065-x

Form 1065X (Rev. January 2018)

2016 Form 1065-x

Form 1065X (Rev. January 2012)

Amended Return or Administrative Adjustment Request (AAR) 2015 Form 1065-x

Form 1065X (Rev. January 2012)

Amended Return or Administrative Adjustment Request (AAR) 2012 Form 1065-x

Form 1065X (Rev. January 2012)

Amended Return or Administrative Adjustment Request (AAR) 2011 Form 1065-x

Form 1065X (Rev. January 2012)


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