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Partnerships | Internal Revenue Service
Jun 10, 2025 A partnership must file an annual information return to report the income, deductions, gains, losses, etc., from its operations, but it does not pay income tax.
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Form 1065 - U.S. Return of Partnership Income
Attach one for each person who was a partner at any time during the tax year ▷. J Check if Schedules C and M-3 are attached . . . . . . . . . . . . . . . . . .
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26 CFR 1.6031(a)-1 - Return of partnership income.
The partnership return must be filed for the taxable year of the partnership regardless of the taxable years of the partners. For taxable years of a partnership
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