These Optional Directions Are Available Only to Partnerships Required to e-file.

Note: If a new form is created late in the year as a result of legislative changes, and the software industry does not have time to enable the form in XML, then that particular form can be attached to the 1065/1065-B electronically filed return in PDF format. See Publication 4163 for 2007 for a list of these forms.

Forms Allowed as PDF

The forms listed below may be attached to the XML portion of the electronic return as a PDF file based on the guidance listed below.

• Form 1128 - Application to Adopt, Change, or Retain a Tax Year
  
  
• Form 2439 - Notice to Shareholder of Undistributed Long-Term Capital Gains
  • If you are the reporting agent, required as XML
  • If received from a 3rd party, allowed as PDF
    
    
• Form 3115 - Change in Accounting Method
  • If previously filed, allowed as PDF
  • If filed with the return, required in XML
    
    
• Form 8082 - Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
  
  
• Form 8271 - Investor Reporting of Tax Shelter Registration Number
  
  
• Form 8283 - Noncash Charitable Contributions (PDF only if you are filing more than 10 or 3rd party signature is required)
  
  
• Form 8621 - Return by a Shareholder of a Passive Foreign Investment Co. or Qualified Electing Fund
  • If received from a 3rd party, allowed as PDF
  • If filed with the return, required in XML
    

• Form 8716 - Election to Have a Tax Year Other Than a Required Tax Year

• Form 8832 - Entity Classification Election
  • If previously filed, allowed as PDF
  • If filed with return, required in XML