Electronic Filing

Certain partnerships that (a) are required by the Code or regulations to file at least 10 returns during the calendar year ending with or within the tax year of the partnership or (b) have more than 100 partners are required to file Form 1065, Schedule K-1, and related forms and

schedules electronically. For tax years beginning after July 1, 2019, a religious or apostolic organization exempt from income tax under section 501(d) must file Form 1065 electronically. Other partnerships generally have the option to file electronically. For details about electronic filing, see the Instructions for Form 1065.