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OMB No. 1545-0123
Amended Return or Administrative
Form 1065-X For tax year ending
(Rev. August 2023) Adjustment Request (AAR)
Department of the Treasury (For use by filers of Forms 1065, 1065-B, and 1066)
Internal Revenue Service Go to www.irs.gov/Form1065X for instructions and the latest information. (Enter month and year.)
Name Employer identification number (EIN)
Please
Type Number, street, and room or suite no. (If a P.O. box, see instructions.)
or
Print City or town, state, and ZIP code Telephone number (optional)
Enter name and address used on original return. (If same as above, write “Same.”)
Internal Revenue Service Center where original return
was filed. If electronically filed, enter “e-filed.”
Partnerships and electing large partnerships (ELPs), enter the number of Schedules K-1 being filed with this return:
REMICs, enter the number of Schedules Q being filed with this return:
Part I Check the appropriate box (Choose only 1. See instructions.)
For partnership tax years beginning before January 1, 2018 (unless electing into BBA)
TEFRA AAR—go to Section 1 NonTEFRA—go to Section 1 ELPs/REMICs—go to Section 1
For partnership tax years beginning after December 31, 2017 (or that elected into BBA for tax years beginning after November 2,
2015, and before January 1, 2018)
BBA AAR—go to Section 2 NonBBA (see instructions)—go to Part II
Partnership-Partner Amended Return Related to Modification of Another Partnership’s Imputed Underpayment (IU)
Partnership-Partner Amended Return (filed as part of modification of the IU during a BBA audit)—go to Section 3
Section 1—TEFRA/NonTEFRA Determination (for partnership tax years beginning before January 1, 2018)
A Has the partnership made an election to be treated as an ELP under the provisions of section 775?
Yes No
If “Yes,” the partnership is not subject to TEFRA. Enter the date of the election: Do not complete
items B through D. Complete items E through G and then go to Part III.
You must determine if the partnership is subject to the rules for consolidated audit proceedings (TEFRA proceedings) under sections
6221 through 6234 (as in effect for tax years beginning before January 1, 2018). See instructions for details.
B Did the partnership have 10 or fewer partners at all times during the tax year? (Note: A husband and wife are considered one
partner for TEFRA purposes.) Yes No
C At all times during the partnership’s tax year, were all partners U.S. citizens, resident aliens, C corporations, or estates of
deceased partners? Yes No
If the answers to items B and C are “Yes,” the partnership is not subject to TEFRA proceedings. A partnership that is not subject to
TEFRA cannot file an AAR. See instructions for details.
D If the partnership is not otherwise subject to TEFRA, has the partnership filed Form 8893, Election of Partnership Level Tax
Treatment, or its equivalent, to make an election to be treated as a TEFRA partnership? Yes No
If the answers to items B and C are “Yes” and the answer to D is “No,” then the partnership is not subject to TEFRA proceedings. If
the answer to item D is “Yes,” enter the tax year that the election to be treated as a TEFRA partnership was originally filed with the
partnership return:
E The partnership is Subject to TEFRA Not subject to TEFRA
F Check the applicable box. See instructions: Amended Return AAR
G If you are a Tax Matters Partner (TMP) or a Partner With Authority (PWA) filing an AAR on behalf of the pass-through entity, are you
requesting substituted return treatment? (See instructions.) Yes No
Go to Part II
For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 54882S Form 1065-X (Rev. 8-2023)
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