When is Form 1065 due for 2025?

For a calendar-year partnership, by March 16, 2026 (the March 15 due date falls on a weekend). Generally, a domestic partnership's return is due by the 15th day of the 3rd month after its tax year ends. To get an automatic 6-month extension of time to file (to September 15, 2026), file Form 7004 by the regular due date.

A partner or LLC member. Form 1065 isn't considered to be a return unless it's signed by one; when a receiver, trustee, or assignee makes the return for the partnership, that fiduciary signs instead. When Form 1065 is filed as part of an administrative adjustment request (AAR), it must be signed by the partnership representative for the reviewed year, or by the designated individual if that representative is an entity.

Do partners file Form 1065 themselves?

No. The partnership files one Form 1065 and attaches a Schedule K-1 for each partner, and gives each partner their Schedule K-1. Partners include their share of partnership items on their own tax or information returns.

Can Form 1065 be filed on paper?

Only if the partnership isn't required to e-file. It must file electronically if it files 10 or more returns of any type during the tax year, or if it has more than 100 partners, unless the IRS grants a hardship waiver or another exception in the instructions applies (for example, the religious exemption). A paper return goes to the IRS address that matches the partnership's location and total assets, as listed in the instructions.

Form 1065 (2025), U.S. Return of Partnership Income

Tax FormsFillable Form 1065 (2025)

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What is Form 1065?

Form 1065, U.S. Return of Partnership Income, is an information return used to report the income, gains, losses, deductions, credits, and other information from the operation of a partnership. Generally, a partnership doesn't pay tax on its income but passes through any profits or losses to its partners, and the partners must include partnership items on their own tax or information returns. The form above is the 2025 revision (calendar year 2025 or a tax year beginning in 2025), six pages, OMB No. 1545-0123. Fill it out online, then download or print it.

Who must file Form 1065?

Domestic partnerships. Except as the instructions provide, every domestic partnership must file Form 1065, unless it neither receives income nor incurs any expenditures treated as deductions or credits for federal income tax purposes.
LLCs classified as partnerships. Entities formed as LLCs that are classified as partnerships for federal income tax purposes have the same filing requirements as domestic partnerships.
Spouses in business together. Generally, if you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners and must file Form 1065. If you both materially participate as the only members, file a joint return, and don't own the business through an LLC or other state-law entity, you can both elect to be treated as a qualified joint venture (QJV) instead; you then don't file Form 1065 for any year the election is in effect.

How to fill out Form 1065

screenshot irs1065 form

IRS 1065 Form Screenshot 2

Page 1: the partnership's identification (items A-K: business activity, product or service, business code, name and address, EIN, date business started, total assets, type of return, accounting method, number of Schedules K-1), Income lines 1a-8, Deductions lines 9-23, Tax and Payment lines 24-32d, the signature and the paid preparer block. Include only trade or business income and expenses on lines 1a through 23; rental activity income and portfolio income are reported on Schedules K and K-1.
Pages 2-4: Schedule B, Other Information.
Page 5: Schedule K, Partners' Distributive Share Items.
Page 6: Schedule L (Balance Sheets per Books), Schedule M-1 and Schedule M-2. File all six pages; if the answer to Schedule B, question 4, is "Yes", Schedules L, M-1, and M-2 are optional.
Schedules K-1: attach a Schedule K-1 for each partner. Generally, the partnership prepares and gives a Schedule K-1 to each person who was a partner at any time during the year, on or before the day the partnership return is required to be filed.
Sign: Form 1065 isn't considered to be a return unless it's signed by a partner or LLC member (a receiver, trustee, or assignee who makes the return signs instead). When Form 1065 is filed as part of an administrative adjustment request (AAR), it must be signed by the partnership representative for the reviewed year, or by the designated individual if that representative is an entity.

New on the 2025 form

Form 1065 now has direct deposit fields on lines 32b, 32c, and 32d: if there is an overpayment on line 32a, enter the direct deposit information there.

When is Form 1065 due?

Generally, a domestic partnership must file Form 1065 by the 15th day of the 3rd month after its tax year ends. For calendar-year partnerships the due date is March 15; because that date falls on a weekend in 2026, calendar-year partnerships may timely file their returns for the 2025 partnership year by March 16, 2026.

Need more time? File Form 7004 by the regular due date of the partnership return to request an automatic 6-month extension of time to file (for a calendar-year 2025 return, to September 15, 2026); Form 7004 can be filed electronically. It extends the time to file, not the time to pay any tax due.

For a return due in 2026, filing late, or filing a return that doesn't show all the required information, can cost the partnership $255 for each month or part of a month (up to 12 months) the failure continues, multiplied by the number of persons who were partners at any time during the tax year, unless the failure is due to reasonable cause.

E-filing and where to file Form 1065

E-file required for many partnerships. Partnerships must file Form 1065 and related forms and schedules electronically if they file 10 or more returns of any type during the tax year (including information, income tax, employment tax, and excise tax returns). Partnerships with more than 100 partners must file Form 1065, Schedules K-1, and related forms and schedules electronically. The IRS may waive the e-file rules if the partnership shows that e-filing would cause a hardship.
Paper returns. There is no single address: it depends on where the partnership's principal business, office, or agency is located and on its total assets at the end of the tax year (page 1, item F). If Schedule M-3 is filed, Form 1065 goes to the Ogden IRS center. See Where To File in the instructions.

Form 1065 resources

Form Versions

2022 Fillable Form 1065 for 2022 tax year Fill Out Form

2021 Fillable Form 1065 for 2021 tax year Fill Out Form

2020 Fillable Form 1065 for 2020 tax year Fill Out Form

2019 Fillable Form 1065 for 2019 tax year Fill Out Form

2023 Fillable Form 1065 for 2023 tax year Fill Out Form

2024 Fillable Form 1065 for 2024 tax year Fill Out Form

Form 1065: frequently asked questions

When is Form 1065 due for 2025?

For a calendar-year partnership, by March 16, 2026 (the March 15 due date falls on a weekend). Generally, a domestic partnership's return is due by the 15th day of the 3rd month after its tax year ends. To get an automatic 6-month extension of time to file (to September 15, 2026), file Form 7004 by the regular due date.
Who signs Form 1065?

A partner or LLC member. Form 1065 isn't considered to be a return unless it's signed by one; when a receiver, trustee, or assignee makes the return for the partnership, that fiduciary signs instead. When Form 1065 is filed as part of an administrative adjustment request (AAR), it must be signed by the partnership representative for the reviewed year, or by the designated individual if that representative is an entity.
Do partners file Form 1065 themselves?

No. The partnership files one Form 1065 and attaches a Schedule K-1 for each partner, and gives each partner their Schedule K-1. Partners include their share of partnership items on their own tax or information returns.
Can Form 1065 be filed on paper?

Only if the partnership isn't required to e-file. It must file electronically if it files 10 or more returns of any type during the tax year, or if it has more than 100 partners, unless the IRS grants a hardship waiver or another exception in the instructions applies (for example, the religious exemption). A paper return goes to the IRS address that matches the partnership's location and total assets, as listed in the instructions.

Form 1065 (2025)