Page 285 - BusinessStructures & Forms

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Where To File 12:52 - 26-Jan-2023

File Form 1065 at the applicable IRS address listed below. If Schedule M-3 is filed, Form 1065 must be filed at the Ogden Internal Revenue
Service Center as shown below.

If the partnership's principal business, And the total assets at the end of the tax Use the following address:
office, or agency is located in: year (Form 1065, page 1, item F) are:
Connecticut, Delaware, District of Columbia,
Georgia, Illinois, Indiana, Kentucky, Maine,
Maryland, Massachusetts, Michigan, New Less than $10 million and Schedule M-3 Department of the Treasury
Hampshire, New Jersey, New York, North isn't filed Internal Revenue Service Center
Carolina, Ohio, Pennsylvania, Rhode Island, Kansas City, MO 64999-0011
South Carolina, Tennessee, Vermont, Virginia,
West Virginia, Wisconsin
Connecticut, Delaware, District of Columbia,
Georgia, Illinois, Indiana, Kentucky, Maine,
Maryland, Massachusetts, Michigan, New $10 million or more or Department of the Treasury
Hampshire, New Jersey, New York, North less than $10 million and Internal Revenue Service Center
Carolina, Ohio, Pennsylvania, Rhode Island, Schedule M-3 is filed Ogden, UT 84201-0011
South Carolina, Tennessee, Vermont, Virginia,
West Virginia, Wisconsin
Alabama, Alaska, Arizona, Arkansas, California,
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Department of the Treasury
Louisiana, Minnesota, Mississippi, Missouri, Any amount Internal Revenue Service Center
Montana, Nebraska, Nevada, New Mexico, Ogden, UT 84201-0011
North Dakota, Oklahoma, Oregon, South
Dakota, Texas, Utah, Washington, Wyoming
A foreign country or U.S. possession Internal Revenue Service
Any amount P.O. Box 409101
Ogden, UT 84409

Internal Revenue Service Extension of Time To File
Ogden Submission Processing Center File Form 7004, Application for Automatic Extension of Time To File
Attn: Form 1065 e-file Waiver Request
Mail Stop 1057 Certain Business Income Tax, Information, and Other Returns, to
Ogden, UT 84201 request an extension of time to file. File Form 7004 by the regular
due date of the partnership return. Form 7004 can be electronically
filed. See the Instructions for Form 7004.
Waiver requests can also be faxed to 877-477-0575.
Period Covered
Contact the e-Help Desk at 866-255-0654 for questions
regarding the waiver procedures or process. The 2022 Form 1065 is an information return for calendar year 2022
and fiscal years that begin in 2022 and end in 2023. For a fiscal year
When To File or a short tax year, fill in the tax year space at the top of Form 1065
Generally, a domestic partnership must file Form 1065 by the 15th and each Schedule K-1 and Schedules K-2 and K-3, if applicable.
day of the 3rd month following the date its tax year ended as shown The 2022 Form 1065 may also be used if:
at the top of Form 1065. For calendar year partnerships, the due
date is March 15. 1. The partnership has a tax year of less than 12 months that
begins and ends in 2023, and
If the due date falls on a Saturday, Sunday, or legal holiday in the 2. The 2023 Form 1065 isn't available by the time the
District of Columbia or the state in which you file your return, a return partnership is required to file its return.
filed by the next day that isn't a Saturday, Sunday, or legal holiday
will be treated as timely. Calendar year partnerships may therefore However, the partnership must show its 2023 tax year on the
timely file their return for the 2022 partnership year by March 15, 2022 Form 1065 and incorporate any tax law changes that are
2023. effective for tax years beginning after 2022.
Private Delivery Services (PDSs) Who Must Sign
Partnerships can use certain PDSs designated by the IRS to meet Any Partner or LLC Member
the “timely mailing as timely filing/paying” rule for tax returns. Go to
IRS.gov/PDS for the current list of designated services. The PDS Form 1065 isn't considered to be a return unless it is signed by a
can tell you how to get written proof of the mail date. partner or LLC member. When a return is made for a partnership by
a receiver, trustee, or assignee, the fiduciary must sign the return,
For the IRS mailing address to use if you are using a PDS, go to instead of the partner or LLC member. Returns and forms signed by
IRS.gov/PDSStreetAddresses. a receiver or trustee in bankruptcy on behalf of a partnership must
A PDS can’t deliver items to P.O. boxes. You must use the be accompanied by a copy of the order or instructions of the court
authorizing signing of the return or form.
! U.S. Postal Service to mail any item to an IRS P.O. box Signatures required when filing an AAR. When filing an AAR,
CAUTION address. Form 1065 must be signed by the partnership representative (PR)

-6- Instructions for Form 1065 (2022)