IRS Form 1065-X – IRS Forms, Instructions, Pubs 2026 – Partnerships, LLCs taxed as partnerships, and certain REMICs use IRS Form 1065-X to correct errors on a previously filed Form 1065, Form 1065-B, or Form 1066 — or to request an Administrative Adjustment Request (AAR) under the Bipartisan Budget Act (BBA) regime. The current version is Form 1065-X (Rev. October 2025), and you can download the official PDF here: https://www.irs.gov/pub/irs-pdf/f1065x.pdf.
This guide covers everything you need to know based on the latest IRS instructions (Rev. October 2025) and official guidance.
What Is IRS Form 1065-X Used For?
You file Form 1065-X (if not e-filing the amended return) to:
- Correct items on a previously filed Form 1065 (U.S. Return of Partnership Income), Form 1065-B, or Form 1066.
- Make an Administrative Adjustment Request (AAR) for a BBA partnership.
- File a partnership-partner modification amended return related to an audited BBA partnership’s imputed underpayment.
Note: Do not use Form 1065-X for a notice of inconsistent treatment under IRC §6222 — use Form 8082 instead.
Who Must File Form 1065-X?
- Non-BBA partnerships (those that elected out of the centralized audit regime or have 100 or fewer eligible partners) — use it for paper-filed amended returns.
- BBA partnerships (most partnerships with tax years beginning after 2017) — must file an AAR instead of a traditional amended return.
- REMICs (Real Estate Mortgage Investment Conduits) — depending on startup date and BBA status.
- The partnership representative (PR) or designated individual (DI) must sign and file AARs for BBA entities.
Amended Return vs. Administrative Adjustment Request (AAR): Key Differences
| Scenario | Use Form 1065-X For | Who Files | Furnish to Partners | Pay Imputed Underpayment? |
|---|---|---|---|---|
| Non-BBA partnership correction | Amended Return | Any partner or authorized signer | Amended Schedules K-1 (and K-2/K-3 if applicable) | No (regular tax rules) |
| BBA partnership correction | AAR | Partnership Representative (PR) | Forms 8986 (not amended K-1s) | Yes (or push-out election) |
| Push-out election or no IU | AAR with Forms 8985 & 8986 | PR/DI | Forms 8986 | Push adjustments to partners |
Filing Deadlines
Generally, file within 3 years after the later of:
- The date the original return was filed, or
- The last day to file the original return (without extensions).
For BBA AARs, you cannot file after the IRS mails a Notice of Administrative Proceeding (NAP) under §6231.
How to Complete Form 1065-X (Step-by-Step)?
Part I – Check the Appropriate Box (choose only one)
- BBA AAR (most common for post-2017 partnerships)
- Partnership-Partner Modification Amended Return (for modifying an audited partnership’s IU)
Part II – Amended or AAR Items for Partnerships (or Part III for REMICs only)
- Column (a): Amounts from original or previously adjusted Schedule K
- Column (b): Net increase (positive) or decrease (in parentheses)
- Column (c): Correct amount
- Explain every change in Part V
Part IV – Imputed Underpayment (IU) (BBA AARs only)
- Always compute the IU (even if $0).
- Pay electronically if possible, labeling as “BBA AAR Imputed Underpayment.”
- Attach Form 8980 if requesting modifications to the IU.
Part V – Explanation of Changes
- Provide a detailed explanation and supporting computations.
Required Attachments
- Forms 8985/8986 (for BBA push-out or no-IU adjustments)
- Amended Schedules K-1 (non-BBA only)
- Amended K-2/K-3 (if international items changed)
- Form 8980 (IU modifications)
- Any supporting schedules/statements
Payment of Imputed Underpayment (BBA AAR)
If the IU is greater than zero and you do not elect push-out:
- Pay via EFTPS (select “BBA AAR Imputed Underpayment”)
- Or mail check with notation “BBA AAR Imputed Underpayment”
- Interest and penalties accrue from the reviewed year due date
Push-out election → No payment required at partnership level; adjustments flow to partners via Form 8986.
Where to File?
Send to the IRS service center where you filed the original Form 1065.
Common Questions
Can I e-file an amended 1065 instead of using Form 1065-X?
Yes — for BBA partnerships, e-file a revised Form 1065 with box G(5) checked + Form 8082. Form 1065-X is primarily for paper filings.
What if I need to change the Partnership Representative?
Attach Form 8979 when filing the AAR.
Where to get the latest instructions?
Instructions for Form 1065-X (Rev. October 2025)
BBA AAR Filing Guidance
Final Tips
- Always recompute the entire return before preparing Form 1065-X.
- Keep detailed records — the IRS may request them.
- Consider consulting a tax professional familiar with BBA rules, especially for imputed underpayment calculations.
Form 1065-X keeps your partnership’s tax reporting accurate and compliant. Download the form, review the instructions, and file promptly to avoid penalties and interest.
Sources: IRS.gov (About Form 1065-X, Instructions Rev. Oct 2025, BBA AAR guidance – all accessed February 2026). Always verify the latest versions directly on IRS.gov, as tax rules can change.