MultiTax Commission

An intergovernmental state tax agency whose mission is to promote uniform and consistent tax policy and administration among the states, assist taxpayers in achieving compliance with existing tax laws, and advocate for state and local sovereignty in the development of tax policy.

Partnership Tax Reporting & Audit Rules

 This webpage contains general resources on federal and state tax reporting, audit, and withholding information.
Separate pages contain general articles on and analysis of Subchapter K and the pass-through system generally (HERE)
as well as information on state pass-through entity (PTE) taxes (HERE).

 

Federal

General Partnership Reporting and Enforcement Information:

Federal Audit Rules and Administrative Adjustment Requests

Federal Partnership and Partner Information Returns (1065 and K-1)

Withholding Requirements

    Articles and Analysis

    State

    State Audit Rules

    2024 State Partnership and Partner Information Returns

    (Used for the same purposes as the Federal 1065 and K-1)

    The following are links to PDFs or webpages on state revenue agency websites.

      • Alabama –  Partnership ReturnReturn InstructionsPartner Information Fprm – Partner Info Form Instructions
      • Arizona – Partnership Return & InstructionsPartner Information Form (Resident)Partner Information Form (Nonresident)
      • Arkansas – Partnership ReturnReturn InstructionsPartner Information Form  – Partner Info Form Instructions
      • California Partnership – ReturnReturn InstructionsPartner Information FormPartner Info Form Instructions
      • California – LLCs – ReturnReturn InstructionsLLC Member Information FormLLC Member Info Form Instructions
      • Colorado – Partnership ReturnReturn InstructionsPartner Information FormPartner Info Form Instructions
      • Delaware – Partnership ReturnPartner Info FormFiling Instructions
      • Georgia – Partnership Income Tax Instruction Booklet 
      • Hawaii – Partnership ReturnReturn InstructionsPartner Information FormPartner Info Form Instructions
      • Idaho – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Illinois – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Indiana – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Iowa – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Kansas – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Kentucky – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Louisiana – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Maine – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Maryland – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Massachusetts – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Michigan – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Minnesota – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Mississippi – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Missouri – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Montana – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Nebraska – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • New Jersey – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • New Mexico – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • New York – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • North Carolina – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • North Dakota – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Ohio – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Oklahoma – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Oregon – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Pennsylvania – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Rhode Island – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • South Carolina – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Utah – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Vermont – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Virginia – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • West Virginia – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions
      • Wisconsin – Partnership Return – Return Instructions – Partner Information Form – Partner Info Form Instructions

    Withholding, Composite Return & Reporting Information

       

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