What To Attach

If the corrected amount involves an item that must be supported with a schedule, statement, or form, attach the appropriate schedule, statement, or form to Form 1065-X. Include the entity’s name and employer identification number (EIN) on any attachments. See the instructions for Form 1065 or 1066 (as applicable) for a list of forms that may be required.

If a BBA partnership doesn’t make the election under section 6227(b)(2) to have the adjustments taken into account by the reviewed year partners but would like to modify per section 6227(b)(1), it must attach Form 8980, Partnership Request for Modification of Imputed Underpayments Under IRC Section 6225(c), to support any modifications made to the imputed underpayment (IU), as described in sections 6225(b) and (c), and as applied to a BBA AAR under section 6227(b)(1). See Modifications to an Imputed Underpayment Included in an Administrative Adjustment Request in Pub. 5346, Instructions for Form 8980.

In addition, if a REMIC requests that the IRS electronically deposit a refund of $1 million or more, attach Form 8302, Electronic Deposit of Tax Refund of $1 Million or More.