Tax Year 2008 Directions for Partnerships Required to e-file |
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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, 2008, 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 2008
| Form Family/Production |
Schema Business Rule Version |
ATS Date |
Production Date |
| Corporate Returns |
2008v2.2 |
2/23/2009 |
3/2/2009 |
| Partnership Returns |
2008v5.1 |
2/23/2009 |
3/2/2009 |
| Forms 990/990EZ/990-PF |
2008v2.6 |
2/23/2009 |
3/2/2009 |
| Form 1120-POL |
2008v1.4 |
2/23/2009 |
3/2/2009
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The update of some Tax Year 2008 forms was delayed in MeF due to late legislation. MeF allowed these forms to come in as PDF and disabled certain business rules to prevent rejects. The XML for the forms listed below has been updated with the late legislation changes and is included in the schema versions above. In addition, certain business rules have been re-enabled.
Beginning February 23, 2009 (for ATS) and March 2, 2009 (for Production), MeF will validate the XML for Tax Year 2008 returns against the schema and business rule versions listed above. The following forms previously allowed as PDF must come in as XML on the ATS and Production dates above. Although the new versions are minor versions, if your clients use the forms listed below, you MUST update to the latest version in order to prevent a rejection.
Form Title
4684 Casualties and Thefts
5884 Work Opportunity Credit
6478 Alcohol and Cellulosic Biofuel Fuels Credit
6765 Credit for Increasing Research Activities
8586 Low-Income Housing Credit
8820 Orphan Drug Credit
8844 Empowerment Zone and Renewal Community Employment Credit
8845 Indian Employment Credit
8846 Credit for Employer Social Security and Medicare Taxes Paid on Certain
Employee Tips
8864 Biodiesel and Renewable Diesel Fuels Credit
8900 Qualified Railroad Track Maintenance Credit
The XML for the Form 3468, Investment Credit will be updated at a later date. It must still be filed as a PDF. MeF is updating Business Rule R000-105 to: The following form may not be submitted in XML: 3468.
You can see the Latest Status on all MeF Forms and Business Rules at Late Legislation Impact for MeF TY2008 Forms and Business Rules
• New Schedule C
This schedule will only be filed by partnerships that file Schedule M-3 (Form 1065/1065B).
• Technical Termination Checkbox
On page 1 of Form 1065, line G, we have added Checkbox 6 "Technical Termination - also check (1) or (2)". This box allows filers to file a final and initial return (within the same month/year when a Technical Termination" occurs. (Form 1065 only)
• Late Legislative Changes
There are many forms which must be filed in PDF until such time that IRS notification is made allowing submission in XML.
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
• Section 4 - Forms not required to be filed with the income tax return
• Attachment – 2008 Summary Chart of Filing Directions, Listed by Form Number (PDF)
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Page Last Reviewed or Updated: March 10, 2009
