You may submit an amended return to request relief if you filed an initial partnership return with a gain deferral contribution but were unable to submit all required documents. Who Qualifies You may qualify for relief if you didn’t submit this information when you filed your initial return: Form 8838-P, Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral MethodPDF Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships Other required annual reporting documents To qualify for late filing relief You must show that your failure to comply wasn’t willful (it didn’t come from your gross negligence, reckless disregard or willful neglect). To qualify for penalty relief You must show that your failure to comply was due to reasonable cause and not willful neglect. For details, see Treasury Regulations 1.721(c)-6(f) and 1.6038B-2(h). How to Request Relief To request relief: 1. Complete an amended return for each tax year that you’re requesting relief and include: Information missing when you filed your original return. Separate explanations for reasonable cause and not willful exceptions. In connection with your relief request, you may be required to extend the gain’s tax assessment period. You may do so by submitting Form 8838-P.PDF 2. File the amended return as you filed the original return: If you mailed the original return, send the amended return to the IRS Service Center where you originally filed. If you e-filed the original return, you must e-file the amended return. If you can't e-file because we don't accept the tax year for your return, mail the amended return. The mailing addresses for filing amended returns are in instructions for Form 1040-X and Form 1120. Don't include the original tax return. 3. Send a copy of the amended return based on your situation: If you're not under examination, eFax a copy of the amended return to the Director of Field Operations, Large Business & International at 855-582-4842. If you're under examination for any tax year, give a copy of the amended return to the IRS employee doing the audit.