Publication 1524 - U.s. Return Of Partnership Income - Department Of Treasury - 2003 Page 14
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46GENERAL INFORMATION - continued
PROCESSING
The 1065 e-file Program accepts and processes the following
calendar and fiscal year endings:
Ø Calendar Year Returns – Partnerships with a Calendar Year
return ending December 31, 2003.
Example: Tax Year 2003 Calendar Year beginning
January 1, 2003 and ending December 31, 2003, the return
is due April 15, 2004.
Ø Fiscal Year Returns – Partnerships with a Fiscal Year return
ending January 31 through June 30, 2004.
Example:
1) Tax Year 2003 return beginning February 1, 2003 and
ending January 31, 2004 the return is due May 15, 2004.
2) Tax Year 2003 return beginning July 1, 2003 and ending
June 30, 2004 the return is due October 15, 2004.
NOTE: A Fiscal Year ending after June 30, 2004 cannot be
filed electronically.
NOTE: No extensions are granted/approved for Short
Period/Final or Fiscal Year Returns with a tax period
ending June through December 2004.
NOTE: If the return due date falls on a Saturday, Sunday or
legal holiday, file the return by the next business day.
AMENDED
The current 1065 e-file Program does not accept amended returns
RETURNS
electronically. To correct an error(s) on a Form 1065 return that
was filed electronically for the current or prior tax year, the
amended return must be filed on paper and mailed to the IRS
Center where the partnership would normally file their paper return.
Publication 1524
October 31,2003
7
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