Introduction

Partnerships required to file electronically may use the following approved guidelines to prepare their income tax returns for tax years ending on or after December 31, 2007, without the need for a waiver. These directions are not all inclusive. This is a living document and it will be updated as needed. Updated sections will be identified by the date they were updated.

Partnerships should carefully review the permanent directions for electronic filing contained in Publications 4163 and 4164. Partnerships required to e-file may elect to use any or all of the following directions.

Partnerships that are e-filing may not send paper versions of any forms to be included as part of their return. Additionally, PDF may not be used for any form not listed in Section 1 below. Any deviation from these temporary directions will require a formal waiver approved by IRS. (Guidance on Waivers for Partnerships unable to Meet e-file Requirements)

Documents accessed from this page that are in PDF format contain "(pdf)" at the end of the file name. To view PDF documents, download the most recent free version of Adobe Acrobat Reader.

All International forms will be required in XML – there will be NO PDF and NO PAPER options.

Major Changes for Tax Year 2007

• Fewer documents will be allowed in PDF
  • Form 2439 required in XML format if you are the reporting agent
  • Form 3115 required in XML format if filed with the return
  • Form 8621 required in XML format if filed with the return
  • Form 8832 required in XML format if filed with the return
  • Form 8886 required in XML format
  • Form 8923 required in XML format
• New Form for Tax Year 2007
  • Form 8925 required in XML format

Table of Contents

Please read Sections 1 through 4 carefully.

• Section 1 - Forms Allowed as PDF
  (2-1-2008)
  
  
• Section 2 - Information Available on Request
  (2-1-2008)
  
  
• Section 3 - International Forms - PDF or Paper Option (All Options Deleted)
  (2-1-2008)
  
  
• Section 4 - Forms Not Required to be Filed with the Income Tax Return
  (2-1-2008)
  
  
• Attachment - 2007 Summary Chart of Filing Directions, Listed by Form Number (PDF)