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1065x Form 2012
And address used on original return (If same as above, write “Same”)
▲
Internal Revenue Service Center
where original return was filed
TEFRA/NonTEFRA Determination
A Has the partnership made an election to be treated as an electing large partnership (ELP) under the
provisions of section 775?
Yes
No
If "Yes," the partnership is not subject to TEFRA. Enter the date of the election ▶
, go to Item E, and
check the "Not subject to TEFRA" box. Do not complete Items B through D.
You must determine...
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