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- Click ‘Get Form’ to open the 2020 IRS Publication 5388 in the editor.
- Begin by reviewing the sections related to filing and audit selection. Ensure you understand the criteria for partnerships automatically classified under BBA.
- Fill in your partnership details in the designated fields, including the Partnership Representative (PR) who will act on behalf of your partnership.
- If applicable, indicate whether you are electing out of BBA by checking the appropriate box and providing any necessary documentation.
- Complete any modification requests if you wish to reduce the imputed underpayment amount shown on the Notice of Proposed Partnership Adjustment (NOPPA).
- Review all entries for accuracy before saving or exporting your completed form for submission.
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