Purpose of Form

Use Form 1065-X, if you aren’t filing electronically, to complete one of the following.

• Correct items on a previously filed Form 1065, U.S. Partnership Return of Income; or Form 1066, U.S. Real Estate Mortgage Investment Conduit (REMIC) Income Tax Return. Note: Throughout these instructions, references to partnership and partners also apply to REMICs and residual interest holders unless specific instructions are provided for REMICs and residual interest holders.

• Make an AAR for a previously filed Form 1065 or Form

• File a partnership-partner modification amended return related to modification of an audited BBA partnership’s imputed underpayment (IU).

Form 1065-X can’t be used to file a notice of inconsistent treatment under section 6222. Continue to use Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR), to make such changes.

Bipartisan Budget Act (BBA). All partnerships with tax years beginning after 2017 are subject to the centralized partnership audit regime unless eligible partnerships elect out by making a valid election under section 6221(b). For purposes of these instructions (unless otherwise noted), the centralized partnership audit regime proceedings under sections 6221 through 6241 will be referred to as “BBA proceedings.”

If you’re a non-BBA partnership (defined under Definitions, later) filing an amended return electronically, use Form 1065 and see the related instructions. If you aren’t filing electronically, use Form 1065-X.

If you’re a BBA partnership filing an AAR, Form 1065-X should only be used to make a paper filing. For electronic filing, use Form 8082 in conjunction with Form 1065.

Generally, the criteria used to determine whether the original Form 1065 is required to be filed electronically are also used to determine if the amended return or AAR must be filed electronically.

Instructions for Form 1065-X (Rev. 10-2025) Catalog Number 57876S Nov 25, 2025 Department of the Treasury Internal Revenue Service www.irs.gov