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How Can You Learn About Your Taxpayer Rights? General Instructions
The Taxpayer Bill of Rights describes 10 basic rights that all
taxpayers have when dealing with the IRS. Go to Purpose of Form
TaxpayerAdvocate.IRS.gov to help you understand what these
rights mean to you and how they apply. These are your rights. Know Form 1065 is an information return used to report the income, gains,
them. Use them. losses, deductions, credits, and other information from the operation
of a partnership. Generally, a partnership doesn't pay tax on its
What Can TAS Do for You? income but passes through any profits or losses to its partners.
Partners must include partnership items on their tax or information
TAS can help you resolve problems that you can’t resolve with the returns.
IRS. And their service is free. If you qualify for their assistance, you Definitions
will be assigned to one advocate who will work with you throughout
the process and will do everything possible to resolve your issue.
TAS can help you if: Centralized Partnership Audit Regime
• Your problem is causing financial difficulty for you, your family, or The Bipartisan Budget Act of 2015 (BBA) created a new centralized
your business; partnership audit regime effective for partnership tax years
• You face (or your business is facing) an immediate threat of beginning after 2017. The new audit regime replaces the
adverse action; or consolidated audit proceedings under the Tax Equity and Fiscal
• You’ve tried repeatedly to contact the IRS but no one has Responsibility Act (TEFRA). The new audit regime applies to all
responded, or the IRS hasn’t responded by the date promised. partnerships unless the partnership is an eligible partnership and
elects out by making a valid election using Schedule B-2 (Form
How Can You Reach TAS? 1065).
Electing out of the centralized partnership audit regime.
TAS has offices in every state, the District of Columbia, and Puerto See Electing Out of the Centralized Partnership Audit Regime, later.
Rico. Your local advocate's number is in your local directory and at Adjustment year. An adjustment year is a tax year in which:
TaxpayerAdvocate.IRS.gov/Contact-Us. You can also call them at • In the case of an adjustment pursuant to the decision of a court in
877-777-4778. a proceeding brought under section 6234, such decision becomes
final;
How Else Does TAS Help Taxpayers? • In the case of an administrative adjustment request (AAR) under
section 6227, such AAR is filed; or
TAS works to resolve large-scale problems that affect many • In any other case, a notice of final partnership adjustment is
taxpayers. If you know of one of these broad issues, report it to them mailed under section 6231 or, if the partnership waives the
at IRS.gov/SAMS. restrictions under section 6232(b) (regarding limitations on
assessments), the waiver is executed by the IRS.
TAS for Tax Professionals Reviewed year. A reviewed year is a partnership’s tax year to
which a partnership adjustment relates.
TAS can provide a variety of information for tax professionals,
including tax law updates and guidance, TAS programs, and ways to Partnership
let TAS know about systemic problems you’ve seen in your practice. A partnership is the relationship between two or more persons who
How To Get Forms and Publications join to carry on a trade or business, with each person contributing
money, property, labor, or skill and each expecting to share in the
Internet. You can access the IRS website at IRS.gov 24 hours a profits and losses of the business whether or not a formal
partnership agreement is made.
day, 7 days a week to:
• E-file your return—Find out about commercial tax preparation and The term “partnership” includes a limited partnership, syndicate,
e-file services available free to eligible taxpayers; group, pool, joint venture, or other unincorporated organization,
• Download forms, including talking tax forms, instructions, and through or by which any business, financial operation, or venture is
publications; carried on, that isn't, within the meaning of regulations under section
• Use the online Internal Revenue Code, regulations, or other 7701, a corporation, trust, estate, or sole proprietorship.
official guidance;
• Get information on starting and operating a small business; A joint undertaking merely to share expenses isn't a partnership.
• Order IRS products online; Mere co-ownership of property that is maintained and leased or
• Research your tax questions online; rented isn't a partnership. However, if the co-owners provide
• Search publications online by topic or keyword; services to the tenants, a partnership exists.
• View Internal Revenue Bulletins (IRBs) published in the last few Business owned and operated by spouses. Generally, if you
years; and and your spouse jointly own and operate an unincorporated
• Sign up to receive local and national tax news by email. business and share in the profits and losses, you are partners in a
Tax forms and publications. The partnership can download or partnership and you must file Form 1065.
print all of the forms and publications it may need on IRS.gov/ Exception—Qualified joint venture. If you and your spouse
FormsPubs. Otherwise, the partnership can go to IRS.gov/ materially participate as the only members of a jointly owned and
OrderForms to place an order and have forms mailed to the operated business, and you file a joint return for the tax year, you
partnership. The IRS will process your order for forms and can make an election to be treated as a qualified joint venture
publications as soon as possible. instead of a partnership. By making the election, you will not be
required to file Form 1065 for any year the election is in effect and
will instead report the income and deductions directly on your joint
return.
A qualified joint venture conducts a trade or business where the
only members of the joint venture are a married couple who file a
joint return; both spouses materially participate in the trade or
business (because mere joint ownership of property isn’t enough);

Instructions for Form 1065 (2022) -3-