When To File

Generally, a pass-through entity may file an amended return or AAR to change items on its return:

• Within 3 years after the later of the date on which the partnership return for that year is filed, or the last day for filing the partnership return for that year (excluding extensions); and

• In the case of a BBA partnership, before a notice of an administrative proceeding with respect to the tax year is mailed under section 6231; or

• In the case of a partnership that is a partner in a BBA partnership which is filing an amended return for purposes of BBA partnership modification under section 6225(c)(2), in the time period specified under section 6225(c).