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Request this relief if you filed an initial partnership return with a gain deferral contribution but were unable to submit all required documents.

Understand your federal tax obligations as a partnership; a relationship between two or more people to do trade or business.

Tax Year 2023 Directions for Corporations to e-file

Tax Year 2022 directions for corporations to e-file

Corporations that are e-filing may use the following approved guidelines to prepare their income tax returns for tax years ending on or after December 31, 2021 without the need for a waiver. These directions are not all inclusive. This is a living document and it will be updated as needed. Updated sections will be identified by the date they were updated.

Appeals develops settlement guidelines when an issue is coordinated by Compliance.

Tax year 2024 directions for partnerships required to e-file

Guidelines to partnerships that are required to file their income tax return electronically for tax years ending on or after December 31, 2023.

This page provides a general summary of federal income tax responsibilities, procedures, and rights related to residents of the United States, and corresponding links to more detailed information.

Practice units provide IRS staff with explanations of general tax concepts and information about a specific type of transaction. Practice units will continue to evolve as the compliance environment changes and new insights and experiences are contributed.