![]() ![]() Instead, CPAR partnerships report changes to a Form 1065 on Form 8082, Administrative Adjustment Request (AAR).Beginning with the 2018 tax year, partnerships subject to CPAR in general cannot file an amended return to report any changes to a previously filed partnership tax return.This article focuses on the procedures that CPAR partnerships must follow to report changes to a previously filed Form 1065 for tax years beginning after Dec. ![]() Authored by Mark Heroux, Colin Walsh, Brad Polizzano and Joe Heislerīeginning with the 2018 tax year, partnerships subject to the centralized partnership audit regime (CPAR) in general cannot file an amended return to report any changes to a previously filed partnership tax return. ![]()
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