IRS Form 1065X Amended Return or Administrative Adjustment Request (Aar)

What Is Form 1065X?

IRS Form 1065X, Amended Return or Administrative Adjustment Request (AAR) is an Internal Revenue Service (IRS) form used to:

  1. Correct items on the previously filed forms:
  2. Make an AAR for the previously filed forms - any partner is allowed to change the reporting of the items relating to the partnership;
  3. File an amended return by a partnership-partner of a Bipartisan Budget Act of 2015 (BBA) partnership.

The latest version of the form was released by the Internal Revenue Service (IRS) in September 2018 with all previous editions obsolete. A fillable 1065X Form is available for download below.

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1065X
Amended Return or Administrative
OMB No. 1545-0123
Form
For tax year ending
Adjustment Request (AAR)
(Rev. September 2018)
(For use by filers of Forms 1065, 1065-B, and 1066)
Department of the Treasury
(Enter month and year.)
Go to www.irs.gov/Form1065X for instructions and the latest information.
Internal Revenue Service
Name
Employer identification number
Please
Type
Number, street, and room or suite no. (If a P.O. box, see instructions.)
or
Print
City or town, state, and ZIP code
Telephone number (optional)
Enter name and address used on original return (If same as above, write “Same.”)
Internal Revenue Service Center where original return
was filed. If electronically filed, enter “e-filed.”
.
Partnerships and electing large partnerships (ELPs), enter the number of Schedules K-1 being filed with this return
.
REMICs, enter the number of Schedules Q being filed with this return
Part I
Check the appropriate box (Choose only 1. See instructions.)
For partnership tax years beginning before January 1, 2018 (unless electing into BBA)
TEFRA AAR—go to Section 1
NonTEFRA—go to Section 1
ELPs/REMICs—go to Section 1
For partnership tax years beginning after December 31, 2017 (or that elected into BBA for tax years beginning after November 2, 2015
and before January 1, 2018)
BBA AAR—go to Section 2
NonBBA (see instructions)—go to Part II
Partnership-Partner Amended Return Related to Modification of Another Partnership’s Imputed Underpayment
Partnership-Partner Amended Return (filed as part of modification of the imputed
underpayment during a BBA audit)—go to Section 3
Section 1—TEFRA/NonTEFRA Determination (for partnership tax years beginning before January 1, 2018)
A Has the partnership made an election to be treated as an electing large partnership (ELP) under the provisions of section 775?
Yes
No
. Do not complete
If “Yes,” the partnership is not subject to TEFRA. Enter the date of the election
items B through D. Complete items E through G and then go to Part III.
You must determine if the partnership is subject to the rules for consolidated audit proceedings (TEFRA proceedings) under sections
6221 through 6234 (as in effect for tax years beginning before January 1, 2018). See instructions for details.
B Did the partnership have 10 or fewer partners at all times during the tax year? (Note: A husband and wife are considered one
partner for TEFRA purposes.)
Yes
No
C At all times during the partnership’s tax year, were all partners U.S. citizens, resident aliens, C corporations, or estates of
deceased partners?
Yes
No
If the answers to questions B and C are “Yes,” the partnership is not subject to TEFRA proceedings. A partnership that is not subject
to TEFRA cannot file an Administrative Adjustment Request. See instructions for details.
D If the partnership is not otherwise subject to TEFRA, has the partnership filed Form 8893, Election of Partnership Level Tax
Treatment, or its equivalent, to make an election to be treated as a TEFRA partnership?
Yes
No
If the answers to questions B and C are “Yes” and the answer to D is “No,” then the partnership is not subject to TEFRA proceedings.
If the answer to question D is “Yes,” enter the tax year that the election to be treated as a TEFRA partnership was originally filed with
the partnership return
E The partnership is
Subject to TEFRA
Not subject to TEFRA
F Check the applicable box (see instructions):
Amended Return
Administrative Adjustment Request (AAR)
G If you are a Tax Matters Partner (TMP) or a Partner With Authority (PWA) filing an AAR on behalf of the pass-through entity, are you
requesting substituted return treatment? (See instructions.)
Yes
No
Go to Part II
1065X
For Paperwork Reduction Act Notice, see separate instructions.
Form
(Rev. 9-2018)
Cat. No. 54882S
1065X
Amended Return or Administrative
OMB No. 1545-0123
Form
For tax year ending
Adjustment Request (AAR)
(Rev. September 2018)
(For use by filers of Forms 1065, 1065-B, and 1066)
Department of the Treasury
(Enter month and year.)
Go to www.irs.gov/Form1065X for instructions and the latest information.
Internal Revenue Service
Name
Employer identification number
Please
Type
Number, street, and room or suite no. (If a P.O. box, see instructions.)
or
Print
City or town, state, and ZIP code
Telephone number (optional)
Enter name and address used on original return (If same as above, write “Same.”)
Internal Revenue Service Center where original return
was filed. If electronically filed, enter “e-filed.”
.
Partnerships and electing large partnerships (ELPs), enter the number of Schedules K-1 being filed with this return
.
REMICs, enter the number of Schedules Q being filed with this return
Part I
Check the appropriate box (Choose only 1. See instructions.)
For partnership tax years beginning before January 1, 2018 (unless electing into BBA)
TEFRA AAR—go to Section 1
NonTEFRA—go to Section 1
ELPs/REMICs—go to Section 1
For partnership tax years beginning after December 31, 2017 (or that elected into BBA for tax years beginning after November 2, 2015
and before January 1, 2018)
BBA AAR—go to Section 2
NonBBA (see instructions)—go to Part II
Partnership-Partner Amended Return Related to Modification of Another Partnership’s Imputed Underpayment
Partnership-Partner Amended Return (filed as part of modification of the imputed
underpayment during a BBA audit)—go to Section 3
Section 1—TEFRA/NonTEFRA Determination (for partnership tax years beginning before January 1, 2018)
A Has the partnership made an election to be treated as an electing large partnership (ELP) under the provisions of section 775?
Yes
No
. Do not complete
If “Yes,” the partnership is not subject to TEFRA. Enter the date of the election
items B through D. Complete items E through G and then go to Part III.
You must determine if the partnership is subject to the rules for consolidated audit proceedings (TEFRA proceedings) under sections
6221 through 6234 (as in effect for tax years beginning before January 1, 2018). See instructions for details.
B Did the partnership have 10 or fewer partners at all times during the tax year? (Note: A husband and wife are considered one
partner for TEFRA purposes.)
Yes
No
C At all times during the partnership’s tax year, were all partners U.S. citizens, resident aliens, C corporations, or estates of
deceased partners?
Yes
No
If the answers to questions B and C are “Yes,” the partnership is not subject to TEFRA proceedings. A partnership that is not subject
to TEFRA cannot file an Administrative Adjustment Request. See instructions for details.
D If the partnership is not otherwise subject to TEFRA, has the partnership filed Form 8893, Election of Partnership Level Tax
Treatment, or its equivalent, to make an election to be treated as a TEFRA partnership?
Yes
No
If the answers to questions B and C are “Yes” and the answer to D is “No,” then the partnership is not subject to TEFRA proceedings.
If the answer to question D is “Yes,” enter the tax year that the election to be treated as a TEFRA partnership was originally filed with
the partnership return
E The partnership is
Subject to TEFRA
Not subject to TEFRA
F Check the applicable box (see instructions):
Amended Return
Administrative Adjustment Request (AAR)
G If you are a Tax Matters Partner (TMP) or a Partner With Authority (PWA) filing an AAR on behalf of the pass-through entity, are you
requesting substituted return treatment? (See instructions.)
Yes
No
Go to Part II
1065X
For Paperwork Reduction Act Notice, see separate instructions.
Form
(Rev. 9-2018)
Cat. No. 54882S
2
Page
Form 1065X (Rev. 9-2018)
Section 2—BBA AAR
A Is the partnership revoking the immediately preceding partnership representative (and/or designated individual, if applicable) and
appointing a successor (including the designated individual, if applicable) at the same time that this AAR is being filed?
Yes (Attach Form 8979.)
No
B Do the adjustments on the AAR result in an imputed underpayment for the reviewed year?
Yes (If “Yes,” go to Question C.)
No (If “No,” go to Question D.)
C Is the partnership making an election under section 6227(b)(2) to have the adjustments taken into account by the reviewed year partners?
Yes (If “Yes,” go to Question D.)
No (If “No,” go to Question E.)
D The partnership is required to provide statements to the reviewed year partners containing their share of the adjustments. By
signing below, the partnership representative declares, under penalties of perjury, that all statements have been provided to the
reviewed year partners as required by the instructions.
Partnership Representative (or Designated Individual, if applicable)
Date
E Is the partnership applying modifications to the imputed underpayment?
Yes (If “Yes,” attach Form 8980.)
No
Go to Part II
Section 3—Partnership-partner amended return filed as part of modification of the imputed underpayment during a
BBA audit. See instructions.
Audited partnership name
EIN of audited partnership
Reviewed year of audited partnership
Audit control number
Go to Part II
Fill in applicable items and use Part V to explain any changes
Part II
Amended or Administrative Adjustment Request
(a) As originally
(b) Net change—
(AAR) Items for Partnerships Filing Form 1065 Only
reported on Schedule K
increase or (decrease)—
(c) Correct amount
or as previously adjusted
explain in Part V
(ELPs and REMICs, use Part III)
1
Ordinary business income (loss) .
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2
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Net rental real estate income (loss)
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3
Other net rental income (loss) (see instructions) .
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Guaranteed payments
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Interest income .
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6a Ordinary dividends
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b Qualified dividends
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6b
c Dividend equivalents .
6c
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7
Royalties .
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Net short-term capital gain (loss) .
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9a Net long-term capital gain (loss) .
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b Collectibles (28%) gain (loss) .
9b
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c Unrecaptured section 1250 gain (see instructions) .
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9c
10
Net section 1231 gain (loss)
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Other income (loss) (see instructions)
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1065X
Form
(Rev. 9-2018)
3
Page
Form 1065X (Rev. 9-2018)
12
12
Section 179 deduction
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13a Contributions
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b Investment interest expense
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13b
c Section 59(e) expenditures .
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13c
d Other deductions (see instructions) .
13d
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14a Net earnings (loss) from self-employment .
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14a
b Gross farming or fishing income .
14b
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c Gross nonfarm income .
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14c
15a Low-income housing credit (section 42(j)(5))
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b Low-income housing credit (other)
15b
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c Qualified rehabilitation expenditures (rental real estate)
15c
d Other rental real estate credits (see instructions) .
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e Other rental credits (see instructions)
15e
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15f
Other credits (see instructions)
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16a Name of country or U.S. possession
b Gross income from all sources
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16b
c Gross income sourced at partner level .
16c
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Foreign gross income sourced at partnership level
d Section 951A category .
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16d
e Foreign branch category
16e
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Passive category .
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g General category .
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16g
h Other (attach statement) .
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Deductions allocated and apportioned at partner level
i Interest expense
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16i
j Other .
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16j
Deductions allocated and apportioned at partnership level
k Section 951A category .
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16k
l Foreign branch category
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16l
m Passive category .
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n General category .
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16n
o Other (attach statement) .
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16o
p Total foreign taxes (check one)
16p
Paid
Accrued
q Reduction in taxes available for credit (see instructions)
16q
r Other foreign tax information (see instructions)
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16r
17a Post-1986 depreciation adjustment .
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17a
b Adjusted gain or loss .
17b
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c Depletion (other than oil or gas)
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17c
d Oil, gas, and geothermal properties—gross income .
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e Oil, gas, and geothermal properties—deductions
17e
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f
Other AMT items (see instructions)
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17f
18a Tax-exempt interest income
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b Other tax-exempt income
18b
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c Nondeductible expenses
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18c
19a Distributions of cash and marketable securities .
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b Distributions of other property .
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20a Investment income
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b Investment expenses .
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20b
c Other items and amounts (see instructions)
20c
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Note: Amended Schedules K-1: See instructions for when required.
1065X
Form
(Rev. 9-2018)
4
Form 1065X (Rev. 9-2018)
Page
Part III
Amended or Administrative Adjustment Request (AAR) Items for ELPs and REMICs Only
(b) As originally
(c) Net change—
(a) Description of item being amended or
reported or as previously
increase or (decrease)—
(d) Correct amount
adjusted (see instructions)
adjusted
explain in Part V
1
1
2
2
3
3
4
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5
5
Tax and Payments (see instructions)
6
ELPs ONLY: Tax and other payments
6
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7
REMICs ONLY: Tax on net income from prohibited
transactions .
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7
8
REMICs ONLY: Tax on net income from foreclosure
property .
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8
9
REMICs ONLY: Tax on contributions after the startup
day .
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9
10
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Total tax .
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11
Tax paid with Form 7004 .
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11
12
Tax paid with (or after) the filing of the original return
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12
13
Add lines 11 and 12, column (d)
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13
14
14
Overpayment, if any, as shown on original return or as later adjusted .
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15
15
Subtract line 14 from line 13 .
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Tax Due or Overpayments (see instructions)
16
Tax due. Subtract line 15 from line 10, column (d). For details on how to pay, see instructions .
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Overpayment. Subtract line 10, column (d), from line 15
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17
Note: Amended Schedules K-1 or Schedules Q. File amended Schedules K-1 or Schedules Q with Form 1065X. If the ELP or
REMIC is filing Form 1065X for an administrative adjustment request (AAR), do not furnish the amended Schedules K-1 or Schedules
Q to the partners or residual interest holders. If the REMIC is not filing for an AAR and is not subject to the rules for consolidated audit
proceedings under sections 6221 through 6231 (as in effect November 1, 2015), the REMIC must furnish the amended Schedules Q to
its residual interest holders. See instructions for details.
Part IV
Imputed Underpayment Under the Centralized Partnership Audit Regime (see instructions)
1
1
Imputed underpayment .
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2
Total amount due .
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Total payment
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Balance due (subtract line 3 from line 2) .
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Under penalties of perjury, I declare that I have filed an original return and that I have examined this amended return, or AAR including accompanying
schedules and statements, and to the best of my knowledge and belief, this amended return or AAR is true, correct, and complete. Declaration of
preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
Sign
Signature of current Partnership Representative (or
Date
Title
Here
Designated Individual, if applicable), LLC member, or
Partner
Print/Type name of Partnership Representative
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Use Only
Firm’s name
Firm’s EIN
Phone no.
Firm’s address
1065X
Form
(Rev. 9-2018)
5
Form 1065X (Rev. 9-2018)
Page
Part V
Explanations. Enter the Part II or Part III line number before each item you are changing, and give a reason
for the change. For partnerships, show the box number and code used to report the item on Schedule K-1.
Show any computation in detail. Also, show how the imputed underpayment was calculated and how
modifications were applied. If more space is needed, continue your explanations on additional pages.
1065X
Form
(Rev. 9-2018)

Download IRS Form 1065X Amended Return or Administrative Adjustment Request (Aar)

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Form 1065X Instructions

The IRS provides a set of official instructions for filing the form. They provide specific details on how to fill out the form.

  1. The 1065X Form must be mailed to the service center where you have filed the original return within three years after the date on which the partnership return is filed or the last day for filing the partnership return for the year;
  2. Attach the appropriate form, statement, or schedule if the corrected item must be supported with it. If you include documents from previous-year tax returns, make sure you label them "do not process";
  3. You can use the form to report an imputed underpayment and any related penalties and interest;
  4. If the AAR or amended return must be filed electronically or you choose to file it electronically, you need to use IRS Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR).
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