Easily Insert Required Fields from the Partnership Amendment

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How to Insert Required Fields from the Partnership Amendment

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What is form 8985 and form 8986?

Form 8985 is used to summarize and transmit Forms 8986, Partners Share of Adjustment(s) to Partnership-Related Item(s), by an audited partnership, administrative adjustment request (AAR) partnership, or pass-through partner.

What is the purpose of form 8985?

Form 8985 is used by partnerships to track amounts of imputed underpayments pushed out to partners under section 6226.

What form do I need to amend a partnership return?

Use Form 1065-X, if you are not filing electronically, to: Correct items on a previously filed Form 1065, Form 1065-B, or Form 1066. Make an Administrative Adjustment Request (AAR) for a previously filed Form 1065, Form 1065-B, or Form 1066.

What is form 8985 vs 8986?

The Form 8985 is a summary of all adjustments on the related Forms 8986. This is similar to Schedule K-2 with respect to the related Schedules K-3. Adjustments to the Schedule K-2 should be reflected on Form 8985 and to the Schedule K-3 on Form 8986.

Can form 8985 be filed electronically?

Section 6241(10) gives the IRS authority to require electronic submission of anything required to be filed or submitted under section 6226(a). Audited BBA partnerships and their pass-through partners are required to submit Forms 8985 and 8986 electronically.

What is the statement for an amended 1065?

An Amended Return Statement that identifies the line number of each amended item, the corrected amount or treatment of the item, and an explanation of the reasons for each change. The statement should be attached to the 1065 return. The statement must be named Amended Return Statement.

What is form 8986 for S Corp?

Form 8986 is used by the audited partnership to push out imputed underpayments to its partners. Form 8986 can also be used to track the flow-through of changes due to an administrative adjustment request (AAR) filed by the partnership.

What to do if you receive form 8986?

Partners (except pass-through entity partners) who receive Form 8986 from their partnership should use Form 8978 and its Schedule A to figure additional tax due or overpayment. See the Instructions for Form 8978.

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