Can You File an Amended 1065 Electronically?
Filing a corrected partnership return involves a specific procedure. Understand the requirements for submitting an amended Form 1065 electronically or by mail.
Form 1065, the U.S. Return of Partnership Income, is used by partnerships to report their financial activity to the Internal Revenue Service (IRS). If a partnership discovers an error on a previously filed return, such as incorrect income or deduction figures, it must file a corrected return. The specific process depends on the partnership’s status under the Bipartisan Budget Act (BBA) of 2015 and whether the correction is filed electronically or by mail.
Preparing to Correct a Form 1065
Before initiating a correction, a partnership must have a copy of the original, as-filed Form 1065 for the relevant tax year. The correction process differs for partnerships subject to the BBA’s centralized audit regime.
Partnerships subject to the BBA do not file an amended return but instead file an Administrative Adjustment Request (AAR), which is a formal request to the IRS to adjust a previously filed return. Partnerships not subject to the BBA file an amended return. The specific form used depends on the filing method, which is detailed in the sections below.
Regardless of the method, a detailed explanatory statement must be attached. This statement should identify the line numbers of the items that have been changed and provide a clear explanation for each correction. If the changes affect the amounts allocated to individual partners, an amended Schedule K-1 must be prepared for each impacted partner with the “Amended K-1” box checked.
Electronic Filing Process
Partnerships can file corrections electronically through approved tax preparation software that supports Form 1065 e-filing, as the IRS does not provide a direct free-file portal for these returns. For non-BBA partnerships, the electronic process involves submitting a corrected Form 1065 for the same tax year with the “Amended Return” box checked.
Partnerships subject to the BBA can also file an Administrative Adjustment Request (AAR) electronically using tax software. The IRS supports electronic filing for the current tax year and the two preceding years. For example, in 2025, you can electronically file corrections for tax years 2024, 2023, and 2022.
After transmission, the software will provide an acknowledgment from the IRS confirming whether the return was accepted or rejected. A rejection indicates errors that must be fixed before the return can be re-transmitted.
Paper Filing the Amended Form 1065
When filing a correction by mail, partnerships must use Form 1065-X, Amended Return or Administrative Adjustment Request (AAR). This form is used by both non-BBA partnerships filing an amended return and by BBA-subject partnerships filing an AAR. You must find the correct mailing address in the official instructions for Form 1065-X on the IRS website to avoid processing delays.
The completed and signed Form 1065-X should be on top of the package. A general partner or limited liability company (LLC) member manager must sign the form. Behind it, attach the required explanatory statement, followed by all other required forms and schedules, including any amended Schedules K-1. It is advisable to use a trackable mailing service, such as certified mail, to obtain proof of mailing and delivery.