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 the1065/1065-B electronically filed return in PDF format. See Publication 4163 for 2006 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.

Form 1128 - Application to Adopt, Change, or Retain a Tax Year

Form 2439 - Notice to Shareholder of Undistributed Long-Term Capital Gains

Form 3115 - Change in Accounting Method

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 third party signature is required)

Form 8621 - Return by a Shareholder of a Passive Foreign Investment Co. or Qualified Electing Fund

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

Form 8832 - Entity Classification Election

Form 8886 - Reportable Transaction Disclosure Statement

Form 8923 - Mine Rescue Team Training Tax Credit

Attachment to Form 3468 - Investment Credit for Certified Historic Structures Prior Year Credits Claimed