CP 162 Failure to File Electronic Partnership Return

For partnership returns that are due in calendar years beginning after December 31, 2023, partnerships are required to file their partnership return electronically if :

the partnership is required to file 10 or more returns during that calendar year ending with or within the taxable year of the partnership or

the partnership had more than 100 partners during the partnership’s taxable year

For returns due before January 1, 2024, partnerships with 100 partners or less can file a paper return or can voluntarily file their returns electronically. Partnerships with more than 100 partners were still required to file electronically but the number of returns did not apply.