Where to File IRS Form 1065 & How to Submit It in 2026? (Tax Year 2025 Guide)

Where to File IRS Form 1065? – Filing IRS Form 1065, the U.S. Return of Partnership Income, is a critical annual requirement for partnerships and multi-member LLCs taxed as partnerships. Whether you’re wondering “where to file IRS Form 1065,” the exact IRS Form 1065 mailing address, or how to submit Form 1065 electronically, this comprehensive, up-to-date guide uses the official 2025 IRS Instructions for Form 1065 (published January 2026) and the IRS “Where to File” page (last reviewed January 30, 2026).

This SEO-optimized resource covers everything from deadlines and mandatory e-filing rules to step-by-step submission instructions, ensuring your partnership return is filed accurately and on time.

What is IRS Form 1065?

Form 1065 is an information return that reports a partnership’s income, gains, losses, deductions, credits, and other financial details. Partnerships do not pay income tax at the entity level—instead, they pass through items to partners via Schedule K-1 (Form 1065), which partners report on their individual returns.

Key related forms include:

  • Schedule K-1 (issued to each partner)
  • Schedules K-2 and K-3 (international tax items, with expanded exceptions for many domestic partnerships in 2025)
  • Schedule M-3 (for larger partnerships reconciling book and tax income)

Who Must File Form 1065?

Domestic partnerships (including LLCs taxed as partnerships), foreign partnerships with U.S.-effectively connected income or U.S.-source income, and certain other entities must file. Exceptions are rare (e.g., certain small or electing-out partnerships under the centralized audit regime).

2025 Tax Year Filing Deadlines

  • Standard due date (calendar-year partnerships): March 15, 2026.
  • Adjusted due date: March 16, 2026 (March 15 falls on a Sunday).
  • Fiscal-year partnerships: 15th day of the 3rd month after the tax year ends.
  • Extension: File Form 7004 by the original due date for an automatic 6-month extension (to September 15, 2026, for calendar-year filers). Note: Extension to file ≠ extension to pay any required amounts.

Partners must receive their Schedule K-1 by the partnership’s filing due date (including extensions).

Electronic Filing Requirements for Form 1065 (Mandatory for Most Partnerships)

The IRS strongly encourages — and often requires — e-filing via the Modernized e-File (MeF) system.

Mandatory e-filing rules for tax year 2025 (per 2025 Instructions and Regulations section 301.6011-3):

  • Partnerships filing 10 or more returns of any type (income, employment, excise, information) during the calendar year.
  • Partnerships with more than 100 partners (must e-file Form 1065 + Schedules K-1 and related forms).

Exceptions:

  • Religious exemption (write “Religious Exemption” at the top of page 1 and file on paper).
  • Hardship waiver (request in writing to Ogden Submission Processing Center; contact e-Help Desk at 866-255-0654).
  • Certain bankruptcy returns or pre-computed penalty/interest returns.

Benefits of e-filing:

  • Faster processing and acknowledgment
  • Reduced errors
  • Immediate confirmation of receipt
  • Required for Schedules K-2/K-3 in many cases

Use IRS-approved tax software (e.g., TurboTax Business, TaxAct, or professional platforms) or an authorized e-file provider. You may need Form 8453-PE (E-file Declaration) or Form 8879-PE (E-file Authorization) depending on the software.

How to E-File Form 1065? Step-by-Step!

  1. Prepare the return — Use IRS-approved software to complete Form 1065, all schedules, and K-1s.
  2. Validate — Run error checks in the software.
  3. Transmit — Submit through the MeF system (software handles transmission).
  4. Receive acknowledgment — The IRS sends an acceptance or rejection notice (usually within 24-48 hours).
  5. Furnish K-1s — Provide copies to partners by the due date.
  6. Retain records — Keep a copy of the return and acknowledgment.

If rejected, correct and resubmit or file on paper (with explanation) within 10 days of the last rejection notice for timeliness.

Paper Filing: IRS Form 1065 Mailing Addresses (2026)

If paper filing is allowed (or required via waiver), mail to the address based on the partnership’s principal business, office, or agency location and total assets (Form 1065, page 1, item F). If Schedule M-3 is filed, use the Ogden address for the first group of states.

Here is the official IRS table (from 2025 Instructions and Where-to-File page):

Partnership Location (Principal Business/Office/Agency) Total Assets at Year-End Mailing Address
Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia, Wisconsin Less than $10 million AND Schedule M-3 not filed Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0011
Same states as above $10 million or more OR less than $10 million and Schedule M-3 is filed Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0011
Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wyoming Any amount Department of the Treasury
Internal Revenue Service Center
Ogden, UT 84201-0011
Foreign country or U.S. territory/possession Any amount Internal Revenue Service
P.O. Box 409101
Ogden, UT 84409

Important notes:

  • Use the exact address; no street address for P.O. boxes when using Private Delivery Services (PDS).
  • PDS (e.g., FedEx, UPS) can be used for timely mailing proof—see IRS.gov/PDS for approved services and street addresses.
  • Always include the partnership’s EIN and tax year clearly.

Step-by-Step Guide to Preparing & Submitting Form 1065

  1. Obtain an EIN (if needed) via IRS.gov.
  2. Gather records: financial statements, partner capital accounts, debt info, etc.
  3. Complete the form using software or the fillable PDF from IRS.gov.
  4. Review Schedules K-1 for accuracy.
  5. Choose e-file (preferred) or paper and submit by the deadline.
  6. Pay any required amounts electronically via IRS.gov/payments.
  7. Distribute K-1s to partners.

Common Mistakes to Avoid

  • Using the wrong mailing address.
  • Missing the 10-return or 100-partner e-file threshold.
  • Forgetting to furnish K-1s to partners on time.
  • Incorrectly reporting international items on K-2/K-3.
  • Late filing without extension.

Penalties for Non-Compliance

  • Failure to file: $220 per partner per month (up to 12 months) as of 2025 rates.
  • Failure to furnish K-1s: Similar per-partner penalties.
  • Incorrect or incomplete information: Additional accuracy-related penalties.

Get Help and Official Resources

  • Download forms & instructions: IRS.gov/Forms (search “Form 1065”)
  • E-file help: IRS.gov/Filing or e-Help Desk 866-255-0654
  • Where to file lookup: IRS.gov/filing/where-to-file-your-taxes-for-form-1065
  • Full 2025 Instructions: IRS.gov/pub/irs-pdf/i1065.pdf
  • About Form 1065: IRS.gov/forms-pubs/about-form-1065

For complex situations (large partnerships, international activities, or centralized audit regime), consult a qualified tax professional or CPA.

Filing IRS Form 1065 correctly protects your partnership and partners from penalties. Use e-filing whenever possible for speed and security. Always verify the latest details directly on IRS.gov, as rules can update.

This guide reflects official IRS information as of February 2026. For personalized advice, speak with a tax advisor.