ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

Tax year 2024 directions for partnerships required to e-file

The information contained on this page provides guidelines to Partnerships that are required to file their income tax return electronically for tax years ending on or after December 31, 2022.

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.

Find resources to help you on topics too complex for telephone assistors to help you with.

Explanation of Section 6038D Temporary and Proposed Regulations

The FAQ provides answers to the most frequently asked question regarding the material intercompany transaction template and APA that the taxpayer must complete to apply for the program and other topics related to the program.

Tax Year 2023 frequently asked questions about e-file for Large Business and International (LB&I).