Form 1065 E-Filing: 10-Return Rule and 100+ Partners

17 October 2026 · Educational information · No affiliate links · 3 min read

General information, not tax, legal or financial advice. We are not the IRS. Check IRS.gov or a qualified tax professional. Sources read on October 17, 2026. Dates after 2026 are expected and amounts for 2026 returns may change. This page contains no affiliate links.

Short answer: per the 2025 instructions for Form 1065, a partnership must file Form 1065 and related forms electronically if it files 10 or more returns of any type during the tax year, including information, income tax, employment tax and excise tax returns (Regulations section 301.6011-3, updated by T.D. 9972). Partnerships with more than 100 partners must file Form 1065, Schedules K-1 and related forms electronically.

Counting the 10 returns

The instructions count returns "of any type" in the tax year: information returns, income tax, employment tax and excise tax. A small partnership that files payroll or other information returns may reach 10 faster than expected; count with your preparer.

Waiver

The IRS may waive the electronic filing requirement if the partnership shows that filing electronically would cause a hardship. The Form 1065 instructions say the partnership must file a written request with the Ogden Submission Processing Center (Attn: Form 1065 e-file Waiver Request); contact the e-Help Desk at 866-255-0654 with questions. Partnerships whose partners hold religious beliefs that conflict with e-filing may be exempt. Do not assume a waiver is granted.

Form 7004

The 7004 instructions say Form 7004 can be filed electronically for most returns. Form 7004 for 1065 and 1120-S: the Form 7004 guide.

S corporations

For returns filed on or after January 1, 2024, an S corporation must e-file Form 1120-S if it files 10 or more returns of any type during the calendar year, including income tax, employment tax, excise tax and information returns (Instructions for Form 1120-S; Regulations section 301.6037-2). It can request a waiver. The 1120-S instructions do not contain a separate "more than 100 shareholders" e-file rule; the more-than-100 threshold above is for partners in a 1065.

Related

Who files 1065 or 1120-S by March 15, 2027.

FAQ

Does the 10-return rule apply to a partnership with only a 1065? Count every return type filed during the year (information, income tax, employment tax and excise tax returns).

What if I have 101 partners? The instructions say more than 100 partners requires e-filing.

What we could not verify

Sources (official)