Form 1065X requirements

[Tax Sleuth]

The original partnership return for a small partnership was electronically filed. Now, I want to amend that return using a paper Form 1065X, so I can attach documentation to it in order to help to explain what has occurred. Will this method of submission be accepted by the IRS or does the amended return also have to be electronically filed?

[Roland Slugg]

According to the IRS instructions for form 1065X (on page 1) a small partnership (i.e. not an ELP) may electronically file form 1065X, but is not required to do so.