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Instructions for Form 1065-X›(Rev. October 2025)

Reminder

1025 Inst 1065-X (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

Unless otherwise noted, references to sections 6221 through 6241 are to Internal Revenue Code (the Code) sections, as amended by the BBA.

For information regarding when Form 1065 is required to be filed electronically, and how to electronically file an amended return or AAR for a partnership, see the Instructions for Form 1065.

Caution: Form 1065-X isn’t used to elect out of BBA. An election out can only be made on a timely filed original return. See the Instructions for Form 1065 for electing out of BBA.

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▸Contents — 1025 Inst 1065-X (PDF)
1025 Inst 1065-X (PDF)

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