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Informational 1065 Retruns?

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    Informational 1065 Retruns?

    Having a little problem debunking the myth of an "informational return". I called the IRS and they haven't heard of it but I have other sources that say it's true. Here is my situation....

    My clients have an LLC which they opted to file as a partnership, lets call this partnership A. This partnership owns 100% of partnerships B and C. Partnership A files a consolidated return which includes all revenue and expenses from B and C. I am told, but cannot prove, that partnerships B and C only need to file an "informational return" to notify the IRS that these partnership and their ID numbers will be filed with Partnership A in a consolidated return. Does anyone know if this is correct? I was also told that this is accomplished on schedule B of the 1065. Just looking for some clarity. Thank you.

    #2
    Originally posted by mark24mark View Post
    Having a little problem debunking the myth of an "informational return". I called the IRS and they haven't heard of it but I have other sources that say it's true. Here is my situation....

    My clients have an LLC which they opted to file as a partnership, lets call this partnership A. This partnership owns 100% of partnerships B and C. Partnership A files a consolidated return which includes all revenue and expenses from B and C. I am told, but cannot prove, that partnerships B and C only need to file an "informational return" to notify the IRS that these partnership and their ID numbers will be filed with Partnership A in a consolidated return. Does anyone know if this is correct? I was also told that this is accomplished on schedule B of the 1065. Just looking for some clarity. Thank you.
    Forgive me if this is dumb question. How can B and C be partnerships if A is the only "partner"? Otherwise, I'd say B and C should report on their own and give K-1s to A. I don't know if partnerships can elect subsidiary treatment or not. Corps can by filing, (I think), form 1122.


    Good luck. Sounds sticky.

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