Where to Mail 1065 Partnership Tax Returns and Amended Forms

Filing Form 1065 is a key responsibility for partnerships, ensuring compliance with IRS regulations. This form reports income, deductions, and financial details but does not determine tax liability since partnerships pass profits and losses to their partners. Mailing the return correctly helps avoid delays or penalties.

Mailing Address for Partnerships With Payment

The mailing address for Form 1065 depends on whether a payment is included and the partnership’s principal business location. The IRS updates these addresses periodically, so partnerships should verify the latest instructions before filing.

For partnerships in California, Texas, and New York, Form 1065 with payment should be sent to:

Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409-0010

Partnerships in states like Florida or Illinois may need to send their returns to a different processing center, such as Kansas City, MO. The IRS assigns locations based on workload distribution.

Payments should be made payable to the “United States Treasury” and must include the partnership’s Employer Identification Number (EIN), tax year, and “Form 1065” on the check or money order. Missing this information can cause delays. Partnerships can also pay electronically through the Electronic Federal Tax Payment System (EFTPS), a secure and trackable method.

Mailing Address for Partnerships Without Payment

When no payment is included, Form 1065 is sent to a different processing center, based on the partnership’s principal business location.

For partnerships in New York, Pennsylvania, or Michigan, the return should be sent to:

Internal Revenue Service
Ogden, UT 84201-0011

Partnerships in Georgia, North Carolina, or Tennessee may need to mail their returns to the IRS center in Kansas City, MO. These addresses are updated periodically, so checking the latest IRS instructions before filing is recommended.

Returns without payments must be complete and accurate. Errors such as an incorrect EIN or an unsigned return can lead to processing delays or rejections, potentially resulting in penalties.

State-Specific Variations

Many states require partnerships to file a corresponding state tax return in addition to Form 1065. Some impose additional taxes or reporting obligations.

– California requires Form 565 or Form 568, depending on the partnership’s structure, and imposes an $800 annual minimum franchise tax, even if the entity has no income.
– Texas levies a franchise tax based on revenue, requiring partnerships with over $1.23 million in annual receipts to file a Texas Franchise Tax Report.
– Indiana allows composite filing through Form IT-65COMP, enabling partnerships to file and pay taxes on behalf of nonresident partners, though this may limit certain deductions or credits.

Filing deadlines also vary. New York requires partnerships with New York-source income to file Form IT-204 by March 15, aligning with the federal deadline but adding estimated tax payment requirements. California imposes a late filing penalty of $18 per partner per month, while other states calculate penalties based on unpaid tax amounts.

Common Errors

Errors in filing Form 1065 can lead to IRS rejections, penalties, or audits. Missing the deadline results in a late filing penalty of $220 per partner per month for up to 12 months under Internal Revenue Code 6698. Even partnerships with no activity must file annually to avoid penalties.

Another frequent issue is misallocating income, deductions, or credits among partners. Under Internal Revenue Code 704(b), allocations must follow the partnership agreement and have substantial economic effect. If deemed improper, the IRS may reallocate income or deductions, increasing tax liabilities for certain partners.

Misreporting guaranteed payments under Internal Revenue Code 707(c) is another issue. These payments must be separately stated on Schedule K and should not be included in ordinary business income.

Proof of Mailing

Ensuring Form 1065 is properly mailed and documented helps avoid disputes over filing deadlines. The IRS considers a return timely if postmarked by the due date, but without proof of mailing, a partnership may struggle to contest penalties if the return is lost or delayed.

Using Certified Mail through the United States Postal Service (USPS) provides a receipt with a postmark and tracking information. Certified Mail with Return Receipt adds extra proof by requiring a recipient’s signature upon delivery.

Private delivery services such as FedEx and UPS are acceptable, but only if using IRS-designated services like FedEx Priority Overnight or UPS Next Day Air. Using a non-approved service may result in the IRS treating the return as late, even if sent before the deadline.

IRS regulations under Internal Revenue Code 7502 state that a properly postmarked return is considered filed as of the mailing date. Without a receipt or tracking confirmation, proving timely filing may be difficult. Keeping copies of the return, payment checks, and mailing receipts in a secure location can help resolve disputes if the IRS claims the return was not received.