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Form AV 18 Rev

Form AV 18 Rev

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all right for this video i wanted to cover irs revenue procedure 8435 and this is a red product that can be used if you filed your partnership tax return late so partnerships file an annual forum 1065. uh k1s the schedule k1s go along with the 1065 and these are issued to each owner of the partnership right so the 1065 is generally due on or before march 15th right that's if it's a calendar year uh partnership you can always file an extension they're automatic you file it via form 7004 if you need more time to file but that is generally the due date so if you file a partnership return late the irs assesses an automatic penalty using a predetermined formula now it's also important to highlight that the filing penalty applies regardless of what kind of activity is going on in the entity the partnership could have very little activity you could have nothing but losses right so the partners aren't actually paying any income um on the earnings because they're they're in a net loss position

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