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, 2006, without the need for a waiver. These directions are not all inclusive and will be updated. This information is being published at this time in an effort to provide information as early as possible.

Partnerships should carefully review the permanent directions for electronic filing contained in Publications 4163, 4164 and be prepared to use them for future years.

Partnerships required to e-file may elect to use any or all of the following directions.

Partnerships 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 these directions that is required to be submitted in XML. 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.

Table of Contents

Please read Sections 1 through 4 carefully.

Section 1 - Forms Allowed as PDF

Section 2 - Information Available on Request

Section 3 - International Forms - PDF or Paper Option (All Options Deleted)

Section 4 - Forms Not Required to Be Filled With the Income Tax Return