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Federal Free Printable Form 1065X (Rev. September 2018) for 2019 Federal Amended Return or Administrative Adjustment Request (AAR)

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Amended Return or Administrative Adjustment Request (AAR)
Form 1065X (Rev. September 2018)

Form 1065X (Rev. September 2018) Department of the Treasury Internal Revenue Service Amended Return or Administrative Adjustment Request (AAR) ▶ (For use by filers of Forms 1065, 1065-B, and 1066) ▶ (Enter month and year.) Go to www.irs.gov/Form1065X for instructions and the latest information. Employer identification number Name Please Type or Print OMB No. 1545-0123 For tax year ending 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 Partnership-Partner Amended Return (filed as part of modification of the imputed underpayment 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 electing large partnership (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 questions B and C are “Yes,” the partnership is not subject to TEFRA proceedings. A partnership that is not subject to TEFRA cannot file an Administrative Adjustment Request. 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 questions 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 question 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 Amended Return Administrative Adjustment Request (AAR) F Check the applicable box (see instructions): 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 1065X (Rev. 9-2018) Page Form 1065X (Rev. 9-2018) 2 Section 2—BBA AAR A Is the partnership revoking the immediately preceding partnership representative (and/or designated individual, if applicable) and appointing a successor (including the 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 imputed underpayment for the reviewed year? No (If “No,” go to Question D.) Yes (If “Yes,” go to Question C.) C 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 Question D.) No (If “No,” go to Question E.) D 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 imputed underpayment? Yes (If “Yes,” attach Form 8980.) No Go to Part II Section 3—Partnership-partner amended return filed as part of modification of the imputed underpayment 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 Administrative Adjustment Request (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 1065X (Rev. 9-2018) Page Alternative Minimum Tax (AMT) Items Foreign Transactions Credits Self-Employment Deductions Form 1065X (Rev. 9-2018) 12 13a b c d Section 179 deduction . . . . Contributions . . . . . . . Investment interest expense . . Section 59(e) expenditures . . . Other deductions (see instructions) 14a b c 15a b c d e f 16a b c 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) . . . . . . . . Name of country or U.S. possession ▶ Gross income from all sources . . . . . . . . Gross income sourced at partner level . . . . . . Foreign gross income sourced at partnership level Section 951A category . . . . . . . . . . . Foreign branch category . . . . . . . . . . Passive category . . . . . . . . . . . . . General category . . . . . . . . . . . . . Other (attach statement) . . . . . . . . . . . Deductions allocated and apportioned at partner level Interest expense . . . . . . . . . . . . . Other . . . . . . . . . . . . . . . . . Deductions allocated and apportioned at partnership level Section 951A category . . . . . . . . . . . Foreign branch category . . . . . . . . . . Passive category . . . . . . . . . . . . . General category . . . . . . . . . . . . . Other (attach statement) . . . . . . . . . . . Total foreign taxes (check one) ▶ Paid Accrued Reduction in taxes available for credit (see instructions) Other foreign tax information (see instructions) . . . Post-1986 depreciation adjustment . . . . . . . Adjusted gain or loss . . . . . . . . . . . . 16k 16l 16m 16n 16o 16p 16q 16r 17a 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 d e f g h i j k l m n o p q r 17a b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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) . . . . Note: Amended Schedules K-1: See instructions for when required. 3 12 13a 13b 13c 13d 14a 14b 14c 15a 15b 15c 15d 15e 15f 16b 16c 16d 16e 16f 16g 16h 16i 16j 17f 18a 18b 18c 19a 19b 20a 20b 20c Form 1065X (Rev. 9-2018) Form 1065X (Rev. 9-2018) Part III Page 4 Amended or Administrative Adjustment Request (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 1065X. If the ELP or REMIC is filing Form 1065X for an administrative adjustment request (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 Imputed Underpayment Under the Centralized Partnership Audit Regime (see instructions) Imputed underpayment . . . . . 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. Signature of current Partnership Representative (or Designated Individual, if applicable), LLC member, or Partner Date ▲ ▲ Sign Here Title Print/Type name of Partnership Representative Paid Preparer Use Only Print/Type preparer’s name Firm’s name ▶ Firm’s address ▶ Preparer’s signature Date Check if self-employed PTIN Firm’s EIN ▶ Phone no. Form 1065X (Rev. 9-2018) Form 1065X (Rev. 9-2018) 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 imputed underpayment was calculated and how modifications were applied. If more space is needed, continue your explanations on additional pages. Form 1065X (Rev. 9-2018)
Extracted from PDF file 2018-federal-form-1065-x.pdf, last modified October 2018

More about the Federal Form 1065-X Corporate Income Tax TY 2018

We last updated the Amended Return or Administrative Adjustment Request (AAR) in December 2018, so this is the latest version of Form 1065-X, fully updated for tax year 2018. 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 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 December 2018.

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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 six 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:


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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