Instructions for Form 1065 - Introductory Material


Future Developments

For the latest information about developments related to Form 1065 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form1065.

What's New

For tax years beginning after 2015, the due date for a domestic partnership to file its Form 1065 has changed to the 15th day of the 3rd month following the date its tax year ended.

Reminder

  • Information reporting requirements for health insurance offers and coverage. Under the Affordable Care Act, employers that offer (or fail to offer) and others that provide minimum essential coverage to individuals are required under sections 6055 and 6056 to provide certain information to the IRS and to the individuals. The information is required for calendar years beginning after December 31, 2014. For more information, see the 2015 Instructions for Forms 1094-C and 1095-C and the final regulations under sections 6055 and 6056. Also, for information related to the Affordable Care Act, visit www.irs.gov/Affordable-Care-Act.

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?   The Taxpayer Advocate Service (TAS) is an independent organization within the Internal Revenue Service that helps taxpayers and protects taxpayer rights. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights under the Taxpayer Bill of Rights.

What Can the Taxpayer Advocate Service Do For You?   We can help you resolve problems that you can’t resolve with the IRS. And our service is free. If you qualify for our assistance, you will be assigned to one advocate who will work with you throughout the process and will do everything possible to resolve your issue. The TAS can help you if:
  • Your problem is causing financial difficulty for you, your family, or your business;

  • You face (or your business is facing) an immediate threat of adverse action; or

  • You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

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How Can You Reach Us?   We have offices in every state, the District of Columbia, and Puerto Rico. Your local advocate's number is in your local directory and at www.taxpayeradvocate.irs.gov. You can also call us at 1-877-777-4778.

How Can You Learn About Your Taxpayer Rights?   The Taxpayer Bill of Rights describes ten basic rights that all taxpayers have when dealing with the IRS. Our Tax Toolkit at www.taxpayeradvocate.irs.gov can help you understand what these rights mean to you and how they apply. These are your rights. Know them. Use them.

How Else Does the Taxpayer Advocate Service Help Taxpayers?   The TAS works to resolve large-scale problems that affect many taxpayers. If you know of one of these broad issues, please report it to us at www.irs.gov/sams.

How To Get Forms and Publications

Internet.   You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:
  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers;

  • Download forms, including talking tax forms, instructions, and publications;

  • Use the online Internal Revenue Code, regulations, or other official guidance;

  • Get information on starting and operating a small business;

  • Order IRS products online;

  • Research your tax questions online;

  • Search publications online by topic or keyword;

  • View Internal Revenue Bulletins (IRBs) published in the last few years; and

  • Sign up to receive local and national tax news by email.

Tax forms and publications.   The partnership can download or print all of the forms and publications it may need on www.irs.gov/formspubs. Otherwise, the partnership can go to www.irs.gov/orderforms to place an order and have forms mailed to it. The partnership should receive its order within 10 business days.


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