1065-X

Amended Return or Administrative Adjustment Request (AAR)

Agency
IRS
Revision
Rev. October 2025
Fillable fields
227
Pages
4
Official source
IRS form page
Checked
October 21, 2026
Fill 1065-X online
Page 1 of form 1065-X

Form 1065-X: Amended Return or Administrative Adjustment Request (AAR)

Form 1065-X, Amended Return or Administrative Adjustment Request (AAR), is for use by filers of Forms 1065 and 1066. The IRS About page says it is used, when not filing electronically, to correct items on a previously filed Form 1065, Form 1065-B, or Form 1066, or to make an AAR for one of those returns. The instructions add a third use: a partnership-partner modification amended return related to modification of an audited BBA partnership's imputed underpayment (IU).

Partnerships and real estate mortgage investment conduits (REMICs) file it, not individual partners. The instructions say a BBA partnership's AAR is filed by its partnership representative (PR), or by the designated individual (DI) if the PR is an entity. Form 1065-X can't be used to file a notice of inconsistent treatment under section 6222; that is Form 8082.

The instructions say to use the October 2025 revision for tax years beginning after 2024. You can fill out Form 1065-X free in your browser on this page and download it without an account.

What's on Form 1065-X

Header

Name, EIN, address, tax year ending, the name and address on the original return, the service center where it was filed (or "e-filed") and the number of Forms 8986, amended Schedules K-1 or Schedules Q filed.

Part I and Section 1: BBA AAR

One box: BBA AAR, non-BBA, or partnership-partner modification. Section 1 items A to E cover a successor PR, the IU, the section 6227(b)(2) election, the PR's statement signature and IU modifications.

Section 2: audited partnership

The audited partnership's name, EIN, reviewed year and audit control number, for a partnership-partner modification amended return.

Part II: Form 1065 items

Schedule K items on lines 1 to 21, from ordinary business income to foreign taxes, each with columns for the amount as originally reported, the net change and the correct amount.

Part III: REMICs only

Rows for each item being amended or adjusted, then lines 6 to 16 for REMIC taxes, payments with Form 7004 and the original return, and tax due or overpayment.

Part IV, signature and Part V

Part IV lines 1 to 4 show the IU, total amount due, total payment and balance due. Then the signature area and Part V for explaining each change.

How to fill out Form 1065-X

  1. 1

    Header

    Enter the entity's legal name, EIN and address, the tax year ending, the name and address used on the original return (or "Same"), and the service center where it was filed or "e-filed."

  2. 2

    Part I

    Check only one box. BBA AAR goes to Section 1, non-BBA goes to Part II, and a partnership-partner modification amended return goes to Section 2.

  3. 3

    Section 1

    Answer items A to E. A Yes on item A means attaching Form 8979, and a Yes on item E means attaching Form 8980. The PR signs item D when statements go to reviewed year partners.

  4. 4

    Part II or Part III

    Column (a) is the amount as originally filed or previously adjusted, column (b) the net change with decreases in parentheses, and column (c) the sum of (a) and (b). REMICs use Part III.

  5. 5

    Part IV

    The instructions say a BBA AAR always includes an IU computation. Line 1 shows zero when the adjustments don't result in an IU or the section 6227(b)(2) election is made.

  6. 6

    Part V and sign

    Enter the Part II or III line number before each change with the reason, the Schedule K-1 box and code for partnerships, and the computations. Then sign and date.

The instructions say that if an item in Part I or Part II can't be completed, enter "See Part V" and give the information there.

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Where it goes, timing and attachments

Where to file

The instructions say Form 1065-X is filed with the service center where the original return was filed.

When to file

The instructions say an amended return or AAR is generally filed within 3 years after the later of the dates they list. A BBA partnership files before a notice of an administrative proceeding for the tax year is mailed under section 6231.

Schedules K-1 or Form 8986

Non-BBA partnerships file amended Schedules K-1 with Form 1065-X and furnish copies to partners. A BBA partnership filing an AAR uses Forms 8985 and 8986 instead of Schedules K-1.

Supporting documents

Attach any schedule, statement or form the corrected amount needs, with the entity's name and EIN. The instructions say copies of previously filed forms are marked at the top as copy only, not to be processed.

Paying an IU

The instructions say a BBA partnership whose AAR results in an IU, and that doesn't elect the alternative to payment, pays the IU when it files. Electronic payments use the description "BBA AAR Imputed Underpayment."

State returns

The instructions note that a change to a federal return may affect the state return, and point to the state tax agency where it was filed.

Related forms

Who files Form 1065-X?

  • Partnerships fixing a paper return

    The instructions say partnerships and REMICs that become aware of incorrect items use Form 1065-X to correct a previously filed paper return. A non-BBA partnership amending electronically uses Form 1065 instead.

  • BBA partnerships filing an AAR

    The PR, or the DI if the PR is an entity, files the AAR. The instructions say Form 1065-X is only for a paper AAR; electronic filing uses Form 8082 with Form 1065.

  • REMICs

    For tax years beginning after 2017, the instructions say REMICs that had more than one residual interest holder at any time during the year and didn't elect out of the centralized audit regime use it for an AAR.

  • Partnership-partners in an audit

    A partner that is itself a partnership checks the third box in Part I when filing an amended return as part of modification of an audited BBA partnership's IU under section 6225(c)(2).

  • Who signs

    For a non-BBA partnership, any partner or LLC member signs, and the instructions say it isn't a return unless signed. For a BBA AAR, the PR (or DI) for the reviewed year signs.

  • Not for individual partners

    The instructions say a partner may not file an AAR on behalf of the BBA partnership in which it is a partner unless doing so as the PR for that partnership.

The form is filed by the partnership or REMIC itself, and signed by a partner, LLC member, PR or DI depending on the kind of filing.

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Questions about Form 1065-X

Can Form 1065-X be filed electronically?

The About page says it is used when not filing electronically. The instructions say a non-BBA partnership amending electronically uses Form 1065, and a BBA AAR filed electronically uses Form 8082 with Form 1065.

What is an AAR?

An administrative adjustment request. The instructions say the PR, or the DI if the PR is an entity, files it to correct a previously filed partnership return on behalf of the BBA partnership.

Who signs Form 1065-X?

Any partner or LLC member for a non-BBA partnership, the PR (or DI) for a BBA AAR, and a fiduciary when a receiver, trustee or assignee makes the return.

Does a BBA partnership send amended Schedules K-1?

No. The instructions say it furnishes Forms 8986 to reviewed year partners and files them with Form 8985, not Schedules K-1.

Can Form 1065-X be used to elect out of BBA?

No. The instructions say an election out can only be made on a timely filed original return.

Can an AAR be filed just to change the PR?

No. The instructions say a BBA partnership may not file an AAR solely to change the PR. A successor PR named with an AAR is reported on Form 8979.

Which revision applies?

The instructions say the October 2025 revision is for tax years beginning after 2024, and name earlier revisions for earlier tax years.