Internal Revenue Service United States Department of the Treasury

Instructions for Form 1065X (01/2012)

Amended Return or Administrative Adjustment Request (AAR)

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 01/2012


Table of Contents

  • Instructions for Form 1065X - Main Contents
    • Future Developments
    • Purpose of Form
    • Who Must File
      • When To File
      • What To Attach
      • Who Must Sign
        • Where To File
        • Definitions
          • Paid Preparer's Information
          • Interest and Penalties
            • Protective AARs
              • Specific Instructions
                • Name and Address
                • Item A
                • Items B though E
                • Items B and C
                • Item D
                • Item E
                • Item F
                • Item G
              • Part I—Amended or Administrative Adjustment Request (AAR) Items for Partnerships Filing Form 1065 Only
                • Amended Schedules K-1
              • Part II—Amended or Administrative Adjustment Requests (AAR) Items for ELPs and REMICs Only
                • Amended Schedules K-1 or Schedules Q
              • Part III—Explanation of Changes to Items in Part I and Part II
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