SECTION 8. AMENDED SCHEDULE

K–1

.01 If the furnisher has amended a recipient’s Schedule K–1 that was furnished electronically, the furnisher must furnish the amended Schedule K–1 to the recipient electronically within 30 calendar days of the date that the Schedule K–1 has been amended. If the recipient’s Schedule K–1 was furnished through a website posting and the furnisher has amended the Schedule K–1, the furnisher must notify the recipient that it has posted the amended Schedule K–1 on the website within 30 calendar days of such posting in the manner described in Section 7.01 of this revenue procedure. The furnisher must provide the amended Schedule K–1 or the notice by mail or in person if—

(1) An electronic notice of the website posting of an original Schedule K–1 or the amended Schedule K–1 was returned as undeliverable; and

(2) The recipient has not provided a new e-mail address.