While partnerships with more than 100 partners (Schedules K-1) must file their tax returns electronically, the IRS encourages all partnerships to e-file. Beginning with tax year 2006 for returns filed after January 7, 2007, the mandated partnerships have a choice of filing under the existing 1065 e-file platform, or the new Modernized e-File (MeF) platform. Next year, however, for TY2007, those partnerships with more than 100 partners will be mandated to e-file using MeF, as the 1065 platform will not be available after 2007.

Partnerships with 100 or less partners may voluntarily file their return under either program – legacy or MeF.

Form 1065-B
Form 1065-B, U.S. Return of Income for Electing Large Partnerships, filers are encouraged to e-file TY2006 returns, too, but they must use the MeF platform since the 1065 platform is not available for 1065-B e-filing.

Further guidance is available on the IRS web page, Modernized e-file (MeF) for Partnerships.

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