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Federal housing law

1025 Form 1065-X (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1065x.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

1065-X

(Rev. October 2025)

Department of the Treasury Internal Revenue Service

Exceptions & meaning →

Amended Return or Administrative Adjustment Request (AAR)

(For use by filers of Forms 1065 and 1066)

Go to www.irs.gov/Form1065X for instructions and the latest information.

OMB No. 1545-0123

For tax year ending

(Enter month and year.)

Name Employer identification number (EIN)

Number, street, and room or suite no. (If a P.O. box, see instructions.)

City or town State ZIP code Telephone number (optional)

Enter name and address used on original return. (If same as above, enter “Same.”)

Internal Revenue Service Center where original return was filed. If electronically filed, enter “e-filed.”

Partnerships enter the number of Forms 8986 (if subject to BBA) or amended Schedules K-1 being filed with this return .

REMICs enter the number of Forms 8986 (if subject to BBA) or amended Schedules Q being filed with this return . . .

Exceptions & meaning →

Part I Check the appropriate box (Choose only 1. See instructions.)

For partnership tax years beginning after December 31, 2017

BBA AAR—go to Section 1 Non-BBA (see instructions)—go to Part II

Partnership-partner modification amended return related to modification of an audited BBA partnership’s imputed underpayment (IU)

Partnership-partner modification amended return (filed as part of modification of the IU for an audited BBA partnership)—go to Section 2

Section 1—BBA AAR

A

Is the partnership revoking the immediately preceding partnership representative (PR) (and/or designated individual (DI), if applicable) and designating a successor (including the appointment of a DI, if applicable) at the same time that this AAR is being filed?

Yes (If “Yes,” complete and attach Form 8979.) No (If “No,” go to item B.)

B Do the adjustments on the AAR result in an IU for the reviewed year?

Yes (If “Yes,” go to item C1.) No (If “No,” go to item D.)

C1 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 item D.) No (If “No,” go to item C2.)

C2 Are there also adjustments that do not result in an IU? (An adjustment does not result in an IU if the result of netting with respect to any grouping or subgrouping that includes the particular adjustment is a net negative adjustment.)

Yes (If “Yes,” go to item D and then answer item E.) No (If “No,” go to item E.)

D

If the partnership is required to provide statements to the reviewed year partners containing their share of the adjustments, by signing below, the PR (or DI if the PR is an entity) declares, under penalties of perjury, that all statements have been provided to the reviewed year partners as required by the instructions.

Signature of PR (or DI if the PR is an entity) Date

E Is the partnership applying modifications to the IU?

Yes (If “Yes,” complete and attach Form 8980.) No

Section 2—Partnership-partner modification amended return filed as part of modification of an IU for an audited BBA partnership. See instructions.

Audited partnership name:

EIN of audited partnership: Reviewed year of audited partnership:

Audit control number:

Go to Part II

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 54882S Form 1065-X (Rev. 10-2025) Created 6/30/25

Form 1065-X (Rev. 10-2025) Page 2

Fill in applicable items and use Part V to explain any changes.

Part II Amended or AAR Items for Partnerships Filing
Form 1065 Only (REMICs use Part III)		 (a) As originally reported
on Schedule K or
as previously adjusted		 (b) Net change—
increase or (decrease)—
explain in Part V		 (c) Correct amount
Income (Loss) **1 **
Ordinary business income (loss) .
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Net rental real estate income (loss) .
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Other net rental income (loss) (see instructions) .
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Guaranteed payments .
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Interest income
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Dividend equivalents .
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Royalties
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Net short-term capital gain (loss) .
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Net long-term capital gain (loss) .
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Collectibles (28%) gain (loss) .
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Unrecaptured section 1250 gain (see instructions) .
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Net section 1231 gain (loss)
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Other income (loss) (see instructions)
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Income (Loss) **1 **
Ordinary business income (loss) .
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Net rental real estate income (loss) .
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Other net rental income (loss) (see instructions) .
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Guaranteed payments .
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Interest income
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Ordinary dividends
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Dividend equivalents .
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Royalties
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Net short-term capital gain (loss) .
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Net long-term capital gain (loss) .
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b
Collectibles (28%) gain (loss) .
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c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
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11
Other income (loss) (see instructions)
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Income (Loss) **1 **
Ordinary business income (loss) .
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**2 **
Net rental real estate income (loss) .
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Other net rental income (loss) (see instructions) .
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Guaranteed payments .
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**5 **
Interest income
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Ordinary dividends
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**b **Qualified dividends .
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Dividend equivalents .
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Royalties
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Net short-term capital gain (loss) .
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Net long-term capital gain (loss) .
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b
Collectibles (28%) gain (loss) .
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c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
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11
Other income (loss) (see instructions)
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Income (Loss) **1 **
Ordinary business income (loss) .
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**2 **
Net rental real estate income (loss) .
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**3 **
Other net rental income (loss) (see instructions) .
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**4 **
Guaranteed payments .
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**5 **
Interest income
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Ordinary dividends
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**b **Qualified dividends .
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Dividend equivalents .
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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) .
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c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
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11
Other income (loss) (see instructions)
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Income (Loss) **1 **
Ordinary business income (loss) .
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**2 **
Net rental real estate income (loss) .
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**3 **
Other net rental income (loss) (see instructions) .
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**4 **
Guaranteed payments .
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**5 **
Interest income
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6a
Ordinary dividends
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**b **Qualified dividends .
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c
Dividend equivalents .
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**7 **
Royalties
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**8 **
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) .
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c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
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11
Other income (loss) (see instructions)
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.		 **5 **
Income (Loss) **1 **
Ordinary business income (loss) .
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**2 **
Net rental real estate income (loss) .
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**3 **
Other net rental income (loss) (see instructions) .
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**4 **
Guaranteed payments .
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**5 **
Interest income
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6a
Ordinary dividends
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**b **Qualified dividends .
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c
Dividend equivalents .
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**7 **
Royalties
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**8 **
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) .
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c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
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11
Other income (loss) (see instructions)
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.		 6a
Income (Loss) **1 **
Ordinary business income (loss) .
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**2 **
Net rental real estate income (loss) .
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**3 **
Other net rental income (loss) (see instructions) .
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**4 **
Guaranteed payments .
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**5 **
Interest income
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6a
Ordinary dividends
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**b **Qualified dividends .
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c
Dividend equivalents .
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**7 **
Royalties
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**8 **
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) .
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c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
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11
Other income (loss) (see instructions)
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.		 6b
Income (Loss) **1 **
Ordinary business income (loss) .
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**2 **
Net rental real estate income (loss) .
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**3 **
Other net rental income (loss) (see instructions) .
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**4 **
Guaranteed payments .
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**5 **
Interest income
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6a
Ordinary dividends
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**b **Qualified dividends .
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c
Dividend equivalents .
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**7 **
Royalties
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**8 **
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) .
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c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
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11
Other income (loss) (see instructions)
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.		 6c
Income (Loss) **1 **
Ordinary business income (loss) .
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**2 **
Net rental real estate income (loss) .
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**3 **
Other net rental income (loss) (see instructions) .
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**4 **
Guaranteed payments .
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**5 **
Interest income
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6a
Ordinary dividends
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**b **Qualified dividends .
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c
Dividend equivalents .
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**7 **
Royalties
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**8 **
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) .
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c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
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11
Other income (loss) (see instructions)
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.		 **7 **
Income (Loss) **1 **
Ordinary business income (loss) .
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**2 **
Net rental real estate income (loss) .
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**3 **
Other net rental income (loss) (see instructions) .
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**4 **
Guaranteed payments .
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**5 **
Interest income
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6a
Ordinary dividends
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**b **Qualified dividends .
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c
Dividend equivalents .
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**7 **
Royalties
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**8 **
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) .
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c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
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11
Other income (loss) (see instructions)
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.		 **8 **
Income (Loss) **1 **
Ordinary business income (loss) .
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**2 **
Net rental real estate income (loss) .
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**3 **
Other net rental income (loss) (see instructions) .
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**4 **
Guaranteed payments .
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**5 **
Interest income
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6a
Ordinary dividends
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**b **Qualified dividends .
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c
Dividend equivalents .
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**7 **
Royalties
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**8 **
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) .
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c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
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11
Other income (loss) (see instructions)
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.		 9a
Income (Loss) **1 **
Ordinary business income (loss) .
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.
**2 **
Net rental real estate income (loss) .
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.
**3 **
Other net rental income (loss) (see instructions) .
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**4 **
Guaranteed payments .
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**5 **
Interest income
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6a
Ordinary dividends
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**b **Qualified dividends .
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c
Dividend equivalents .
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**7 **
Royalties
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**8 **
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) .
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.
c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
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11
Other income (loss) (see instructions)
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.		 9b
Income (Loss) **1 **
Ordinary business income (loss) .
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**2 **
Net rental real estate income (loss) .
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**3 **
Other net rental income (loss) (see instructions) .
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**4 **
Guaranteed payments .
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**5 **
Interest income
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6a
Ordinary dividends
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**b **Qualified dividends .
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c
Dividend equivalents .
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**7 **
Royalties
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**8 **
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) .
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.
c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
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11
Other income (loss) (see instructions)
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.		 9c
Income (Loss) **1 **
Ordinary business income (loss) .
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**2 **
Net rental real estate income (loss) .
.
.
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.
.
**3 **
Other net rental income (loss) (see instructions) .
.
**4 **
Guaranteed payments .
.
.
.
.
.
.
.
.
.
**5 **
Interest income
.
.
.
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.
.
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.
6a
Ordinary dividends
.
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.
**b **Qualified dividends .
.
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c
Dividend equivalents .
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.
**7 **
Royalties
.
.
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.
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.
.
.
**8 **
Net short-term capital gain (loss) .
.
.
.
.
.
.
9a
Net long-term capital gain (loss) .
.
.
.
.
.
.
b
Collectibles (28%) gain (loss) .
.
.
.
.
.
.
.
c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
.
.
.
.
.
.
.
.
11
Other income (loss) (see instructions)
.
.
.
.
.		 10
Income (Loss) **1 **
Ordinary business income (loss) .
.
.
.
.
.
.
**2 **
Net rental real estate income (loss) .
.
.
.
.
.
**3 **
Other net rental income (loss) (see instructions) .
.
**4 **
Guaranteed payments .
.
.
.
.
.
.
.
.
.
**5 **
Interest income
.
.
.
.
.
.
.
.
.
.
.
.
6a
Ordinary dividends
.
.
.
.
.
.
.
.
.
.
.
**b **Qualified dividends .
.
.
.
.
.
.
.
.
.
.
c
Dividend equivalents .
.
.
.
.
.
.
.
.
.
.
**7 **
Royalties
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Net short-term capital gain (loss) .
.
.
.
.
.
.
9a
Net long-term capital gain (loss) .
.
.
.
.
.
.
b
Collectibles (28%) gain (loss) .
.
.
.
.
.
.
.
c
Unrecaptured section 1250 gain (see instructions) .
10
Net section 1231 gain (loss)
.
.
.
.
.
.
.
.
11
Other income (loss) (see instructions)
.
.
.
.
.		 11
Deductions 12
Section 179 deduction .
.
.
.
.
.
.
.
.
.
13a
Cash contributions
.
.
.
.
.
.
.
.
.
.
.
b
Noncash contributions .
.
.
.
.
.
.
.
.
.
c
Investment interest expense .
.
.
.
.
.
.
.
d
Section 59(e) expenditures .
.
.
.
.
.
.
.
.
e
Other deductions (see instructions) .
.
.
.
.
.		 12
Deductions 12
Section 179 deduction .
.
.
.
.
.
.
.
.
.
13a
Cash contributions
.
.
.
.
.
.
.
.
.
.
.
b
Noncash contributions .
.
.
.
.
.
.
.
.
.
c
Investment interest expense .
.
.
.
.
.
.
.
d
Section 59(e) expenditures .
.
.
.
.
.
.
.
.
e
Other deductions (see instructions) .
.
.
.
.
.		 13a
Deductions 12
Section 179 deduction .
.
.
.
.
.
.
.
.
.
13a
Cash contributions
.
.
.
.
.
.
.
.
.
.
.
b
Noncash contributions .
.
.
.
.
.
.
.
.
.
c
Investment interest expense .
.
.
.
.
.
.
.
d
Section 59(e) expenditures .
.
.
.
.
.
.
.
.
e
Other deductions (see instructions) .
.
.
.
.
.		 13b
Deductions 12
Section 179 deduction .
.
.
.
.
.
.
.
.
.
13a
Cash contributions
.
.
.
.
.
.
.
.
.
.
.
b
Noncash contributions .
.
.
.
.
.
.
.
.
.
c
Investment interest expense .
.
.
.
.
.
.
.
d
Section 59(e) expenditures .
.
.
.
.
.
.
.
.
e
Other deductions (see instructions) .
.
.
.
.
.		 13c
Deductions 12
Section 179 deduction .
.
.
.
.
.
.
.
.
.
13a
Cash contributions
.
.
.
.
.
.
.
.
.
.
.
b
Noncash contributions .
.
.
.
.
.
.
.
.
.
c
Investment interest expense .
.
.
.
.
.
.
.
d
Section 59(e) expenditures .
.
.
.
.
.
.
.
.
e
Other deductions (see instructions) .
.
.
.
.
.		 13d
Deductions 12
Section 179 deduction .
.
.
.
.
.
.
.
.
.
13a
Cash contributions
.
.
.
.
.
.
.
.
.
.
.
b
Noncash contributions .
.
.
.
.
.
.
.
.
.
c
Investment interest expense .
.
.
.
.
.
.
.
d
Section 59(e) expenditures .
.
.
.
.
.
.
.
.
e
Other deductions (see instructions) .
.
.
.
.
.		 13e
Self-
Employment		 14a
Net earnings (loss) from self-employment .
.
.
.
b
Gross farming or fishing income .
.
.
.
.
.
.
c
Gross nonfarm income .
.
.
.
.
.
.
.
.
.		 14a
Self-
Employment		 14a
Net earnings (loss) from self-employment .
.
.
.
b
Gross farming or fishing income .
.
.
.
.
.
.
c
Gross nonfarm income .
.
.
.
.
.
.
.
.
.		 14b
Self-
Employment		 14a
Net earnings (loss) from self-employment .
.
.
.
b
Gross farming or fishing income .
.
.
.
.
.
.
c
Gross nonfarm income .
.
.
.
.
.
.
.
.
.		 14c
Credits 15aLow-income housing credit (section 42(j)(5)) .
.
.
**b **Low-income housing credit (other) .
.
.
.
.
.
c
Qualified rehabilitation expenditures (rental real estate)
d
Other rental real estate credits (see instructions)
.
e
Other rental credits (see instructions)
.
.
.
.
.
f
Other credits (see instructions)
.
.
.
.
.
.
.		 15a
Credits 15aLow-income housing credit (section 42(j)(5)) .
.
.
**b **Low-income housing credit (other) .
.
.
.
.
.
c
Qualified rehabilitation expenditures (rental real estate)
d
Other rental real estate credits (see instructions)
.
e
Other rental credits (see instructions)
.
.
.
.
.
f
Other credits (see instructions)
.
.
.
.
.
.
.		 15b
Credits 15aLow-income housing credit (section 42(j)(5)) .
.
.
**b **Low-income housing credit (other) .
.
.
.
.
.
c
Qualified rehabilitation expenditures (rental real estate)
d
Other rental real estate credits (see instructions)
.
e
Other rental credits (see instructions)
.
.
.
.
.
f
Other credits (see instructions)
.
.
.
.
.
.
.		 15c
Credits 15aLow-income housing credit (section 42(j)(5)) .
.
.
**b **Low-income housing credit (other) .
.
.
.
.
.
c
Qualified rehabilitation expenditures (rental real estate)
d
Other rental real estate credits (see instructions)
.
e
Other rental credits (see instructions)
.
.
.
.
.
f
Other credits (see instructions)
.
.
.
.
.
.
.		 15d
Credits 15aLow-income housing credit (section 42(j)(5)) .
.
.
**b **Low-income housing credit (other) .
.
.
.
.
.
c
Qualified rehabilitation expenditures (rental real estate)
d
Other rental real estate credits (see instructions)
.
e
Other rental credits (see instructions)
.
.
.
.
.
f
Other credits (see instructions)
.
.
.
.
.
.
.		 15e
Credits 15aLow-income housing credit (section 42(j)(5)) .
.
.
**b **Low-income housing credit (other) .
.
.
.
.
.
c
Qualified rehabilitation expenditures (rental real estate)
d
Other rental real estate credits (see instructions)
.
e
Other rental credits (see instructions)
.
.
.
.
.
f
Other credits (see instructions)
.
.
.
.
.
.
.		 15f
Foreign
Transactions		 16a


Attach
Schedule
K-2
(Form
1065),
Partners’
Distributive Share Items—International, and check
this box to indicate that you are reporting items of
international tax relevance .
.
.
.
.
.
.
.
**b **Check this box if you qualified for an exception to
filing Schedule K-2 (Form 1065)
.
.
.
.
.
.
Foreign
Transactions		 16a


Attach
Schedule
K-2
(Form
1065),
Partners’
Distributive Share Items—International, and check
this box to indicate that you are reporting items of
international tax relevance .
.
.
.
.
.
.
.
**b **Check this box if you qualified for an exception to
filing Schedule K-2 (Form 1065)
.
.
.
.
.
.
Alternative
Minimum Tax
(AMT) Items		 17a
Post-1986 depreciation adjustment .
.
.
.
.
.
b
Adjusted gain or loss
.
.
.
.
.
.
.
.
.
.
c
Depletion (other than oil or gas) .
.
.
.
.
.
.
d
Oil, gas, and geothermal properties—gross income .
e
Oil, gas, and geothermal properties—deductions
.
f
Other AMT items (see instructions) .
.
.
.
.
.		 17a
Alternative
Minimum Tax
(AMT) Items		 17a
Post-1986 depreciation adjustment .
.
.
.
.
.
b
Adjusted gain or loss
.
.
.
.
.
.
.
.
.
.
c
Depletion (other than oil or gas) .
.
.
.
.
.
.
d
Oil, gas, and geothermal properties—gross income .
e
Oil, gas, and geothermal properties—deductions
.
f
Other AMT items (see instructions) .
.
.
.
.
.		 17b
Alternative
Minimum Tax
(AMT) Items		 17a
Post-1986 depreciation adjustment .
.
.
.
.
.
b
Adjusted gain or loss
.
.
.
.
.
.
.
.
.
.
c
Depletion (other than oil or gas) .
.
.
.
.
.
.
d
Oil, gas, and geothermal properties—gross income .
e
Oil, gas, and geothermal properties—deductions
.
f
Other AMT items (see instructions) .
.
.
.
.
.		 17c
Alternative
Minimum Tax
(AMT) Items		 17a
Post-1986 depreciation adjustment .
.
.
.
.
.
b
Adjusted gain or loss
.
.
.
.
.
.
.
.
.
.
c
Depletion (other than oil or gas) .
.
.
.
.
.
.
d
Oil, gas, and geothermal properties—gross income .
e
Oil, gas, and geothermal properties—deductions
.
f
Other AMT items (see instructions) .
.
.
.
.
.		 17d
Alternative
Minimum Tax
(AMT) Items		 17a
Post-1986 depreciation adjustment .
.
.
.
.
.
b
Adjusted gain or loss
.
.
.
.
.
.
.
.
.
.
c
Depletion (other than oil or gas) .
.
.
.
.
.
.
d
Oil, gas, and geothermal properties—gross income .
e
Oil, gas, and geothermal properties—deductions
.
f
Other AMT items (see instructions) .
.
.
.
.
.		 17e
Alternative
Minimum Tax
(AMT) Items		 17a
Post-1986 depreciation adjustment .
.
.
.
.
.
b
Adjusted gain or loss
.
.
.
.
.
.
.
.
.
.
c
Depletion (other than oil or gas) .
.
.
.
.
.
.
d
Oil, gas, and geothermal properties—gross income .
e
Oil, gas, and geothermal properties—deductions
.
f
Other AMT items (see instructions) .
.
.
.
.
.		 17f
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
b
Other tax-exempt income .
.
.
.
.
.
.
.
.
c
Nondeductible expenses
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
b
Distributions of other property
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
b
Investment expenses
.
.
.
.
.
.
.
.
.
.
c
Other items and amounts (see instructions)
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.		 18a
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
b
Other tax-exempt income .
.
.
.
.
.
.
.
.
c
Nondeductible expenses
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
b
Distributions of other property
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
b
Investment expenses
.
.
.
.
.
.
.
.
.
.
c
Other items and amounts (see instructions)
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.		 18b
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
b
Other tax-exempt income .
.
.
.
.
.
.
.
.
c
Nondeductible expenses
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
b
Distributions of other property
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
b
Investment expenses
.
.
.
.
.
.
.
.
.
.
c
Other items and amounts (see instructions)
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.		 18c
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
b
Other tax-exempt income .
.
.
.
.
.
.
.
.
c
Nondeductible expenses
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
b
Distributions of other property
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
b
Investment expenses
.
.
.
.
.
.
.
.
.
.
c
Other items and amounts (see instructions)
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.		 19a
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
b
Other tax-exempt income .
.
.
.
.
.
.
.
.
c
Nondeductible expenses
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
b
Distributions of other property
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
b
Investment expenses
.
.
.
.
.
.
.
.
.
.
c
Other items and amounts (see instructions)
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.		 19b
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
b
Other tax-exempt income .
.
.
.
.
.
.
.
.
c
Nondeductible expenses
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
b
Distributions of other property
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
b
Investment expenses
.
.
.
.
.
.
.
.
.
.
c
Other items and amounts (see instructions)
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.		 20a
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
b
Other tax-exempt income .
.
.
.
.
.
.
.
.
c
Nondeductible expenses
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
b
Distributions of other property
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
b
Investment expenses
.
.
.
.
.
.
.
.
.
.
c
Other items and amounts (see instructions)
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.		 20b
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
b
Other tax-exempt income .
.
.
.
.
.
.
.
.
c
Nondeductible expenses
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
b
Distributions of other property
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
b
Investment expenses
.
.
.
.
.
.
.
.
.
.
c
Other items and amounts (see instructions)
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.		 20c
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
b
Other tax-exempt income .
.
.
.
.
.
.
.
.
c
Nondeductible expenses
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
b
Distributions of other property
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
b
Investment expenses
.
.
.
.
.
.
.
.
.
.
c
Other items and amounts (see instructions)
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.		 21

Note: Amended Schedules K-1: See instructions for when required.

Form 1065-X (Rev. 10-2025)

Form 1065-X (Rev. 10-2025) Page 3

Tax and Payments (see instructions)

6 REMICs ONLY: Tax on net income from prohibited transactions . . . . . . . . . . . . . . . . 6 7 REMICs ONLY: Tax on net income from foreclosure property 7 8 REMICs ONLY: Tax on contributions after the startup day . 8 9 Total tax . . . . . . . . . . . . . . . . . 9 10 Tax paid with Form 7004 . . . . . . . . . . . . 10 11 Tax paid with (or after) the filing of the original return . . . . . . . . . . . . . . . 11 12 Add lines 10 and 11, column (d) . . . . . . . . . . . . . . . . . . . . . . 12 13 Overpayment, if any, as shown on original return or as later adjusted . . . . . . . . . . 13 14 Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . 14 Tax Due or Overpayments (see instructions)

15 Tax due. Subtract line 14 from line 9, column (d). For details on how to pay, see instructions . . 15 16 Overpayment. Subtract line 9, column (d), from line 14 . . . . . . . . . . . . . . . 16

Note: Amended Schedules Q or Forms 8986. REMICs not subject to BBA that are filing an amended return must file amended Schedules Q with Form 1065-X and furnish the amended Schedules Q to the residual interest holders. If the REMIC is subject to BBA and is filing an AAR, it must file and furnish Forms 8986 to the residual interest holders, not Schedules Q.

Form 1065-X (Rev. 10-2025)

Form 1065-X (Rev. 10-2025) Page 4

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 IU was calculated and how modifications were applied. If more space is needed, continue your explanations on additional pages.

Form 1065-X (Rev. 10-2025)

Exceptions & meaning →

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