Need to amend a partnership return, subject to TEFRA (more than 10 partners), in order to correct the identity of a partner initially reported as an individual but should be an exempt IRA nominee.
First, is it necessary for the TMP to file Form 8082 in this situation? The original 1065 was e-filed.
Second, if Form 8082 is required, would Part II, items b - e just be left blank given that no specific K-1 item is being changed other than the name and EIN? Essentially, would I just describe the issue in item a and provide copies of the amended K-1ís as an attachment?
Third, if we amend the K-1 does it have to be filed with the IRS with the original 1065 or an amended 1065x.