The religious or apostolic organization also must make its annual information return available for public inspection. For this purpose, annual information return includes an exact copy of Form 1065 and all accompanying schedules and attachments, except Schedules K-1. Certain publicly traded partnerships treated as corporations under section 7704 must file Form 1120. The partnership's tax year ends on the date of termination. For purposes of 1 above, the date of termination is the date the partnership winds up its affairs.
Special rules apply in the case of a merger, consolidation, or division of a partnership.
Other partnerships generally have the option to file electronically. Partnerships filing fiscal year returns. Partnerships filing short period or final returns. Form 8453-P, U.S. Partnership Declaration and Signature for Electronic Filing. P.O. Box 30309, Memphis, TN 38130.