Electronic Filing — Instruction 1065

Beginning in 2024, partnerships were required to file Form 1065 and related forms and schedules electronically if they file 10 or more returns of any type during the tax year, including information, income tax, employment tax, and excise tax returns. See Regulations section 301.6011-3, updated by T.D. 9972.

Partnerships with more than 100 partners are required to file Form 1065, Schedules K-1, and other related forms and schedules electronically.

Exclusions From Electronic Filing The IRS may waive the electronic filing rules if the partnership demonstrates that a hardship would result if it were required to file its return electronically. A partnership interested in requesting a waiver of the mandatory electronic filing requirement must file a written request, and request one in the manner prescribed by the Ogden Submission Processing Center.

All written requests for waivers should be mailed to:

Internal Revenue Service Ogden Submission Processing Center Attn: Form 1065 e-file Waiver Request, Stop 1057 Ogden, UT 84201

Use the following address if using an overnight delivery service.

Internal Revenue Service Ogden Submission Processing Center Attn: Form 1065 e-file Waiver Request, Stop 1056 1973 N. Rulon White Blvd. Ogden, UT 84404

Waiver requests can also be faxed to 877-477-0575.

Contact the e-Help Desk at 866-255-0654 for questions regarding the waiver procedures or process. For more information, go to IRS.gov/E-file-Providers/Guidance-on- waivers-for-partnerships-unable-to-meet-e-file-requirements .

Religious. If using the technology required to file electronically conflicts with the religious beliefs of the partners, the partnership is exempt from the requirement and may file using paper forms. Enter “Religious Exemption” at the top of page 1 of Form 1065 filed in paper form. Also, most filers claiming the religious exemption who file information returns subject to the general electronic filing requirements prescribed by Regulations section 301.6011-2 (for example, Forms 1099 and Forms W-2) have the option to notify the IRS that they qualify for a religious exemption in advance of filing returns and

other documents. Filers are encouraged to notify the IRS in advance that they’re claiming a religious exemption by filing Form 8508, Application for a Waiver from Electronic Filing of Information Returns, in accordance with the form’s instructions. For additional information, see Notice 2024-18, 2024-5 I.R.B. 625, available at IRS.gov/irb/2024-05_IRB#NOT-2024-18 .

The requirement to file electronically doesn’t apply to certain returns, including:

Bankruptcy returns, and
Returns with pre-computed penalty and interest.

See Rev. Proc. 2012-17, available at IRS.gov/pub/irs-irbs/ irb12-17.pdf , for the requirements for furnishing substitute Schedule K-1 in electronic format.

For more details on electronic filing using the Modernized e-File system, see:

Pub. 3112, IRS e-file Application & Participation;
Pub. 4163, Modernized e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns;
Pub. 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters;
Form 8453-PE, E-file Declaration for Form 1065; and
Form 8879-PE, E-file Authorization for Form 1065.

For More Information on Filing Electronically

Call the e-Help Desk at 866-255-0654.
Go to IRS.gov/Filing .