SECTION 7. COORDINATION WITH
Internal Revenue Bulletin 2019-37 · 2026-10-03 edition · updated 2026-10-04 · United States
REV. PROC. 2019-32
A partnership that is eligible for and elects the relief provided in Rev. Proc. 2019-32 (granting to eligible partnerships an extension of time to file a superseding Form 1065 and furnish a corresponding Schedule K-1 (Form 1065) to each of its partners) is eligible to apply the rules described in this notice. However, under Rev. Proc. 2019-32, a partnership eligible for and electing the relief provided in Rev. Proc. 2019-32 must timely furnish Schedules K-1 that are consistent with the superseding Form 1065; thus, in the case of a partnership electing the relief provided in Rev. Proc. 2019-32, Schedules K-1 consistent with the Final Regulations must be furnished if the partnership files Form 1065 consistent with the Final Regulations.
September 9, 2019 698 Bulletin No. 2019–37
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