Need more information on filing a Form 1065? Read this article to learn more.
Generally, a domestic partnership return should be filed on or before the 15th day of the third month following the date its tax year ended. For Calendar year partnerships, the due date is March 15. The partnership may choose to file for an automatic six month extension by filing Form 7004 by the regular due date of the partnership return. Certain partnerships with more than 100 partners are required to file Form 1065, Schedules K-1, and related forms and schedules electronically. If the partnership elects to mail their tax return, refer to the table below for the mailing address. Bankruptcy returns and returns with pre-computed penalty and interest must be mailed.
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, office, or agency is located in: | And the total assets at the end of the tax year (Form 1065, page 1, item F) are: | Use the following address: |
| Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin | Less than $10 million and Schedule M-3 isn’t filed | Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999-0011 |
| $10 million or more -OR- less than $10 million and Schedule M-3 is filed | Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0011 | |
| Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming | Any amount | Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0011 |
| A foreign country or U.S. possession | Any amount | Internal Revenue Service Center PO Box 409101 Ogden, UT 84409 |