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1065 b-2 Form: What You Should Know

December 1, 2015: Schedule B-2 Taxable Partnership Election — Schedule B-2 (Form 1065) The partnership is required to file Schedule B-2, Taxable Partnership Election — Schedule B-2 (Form 1065), if one or more of the partner(s) elects out of the centrally-managed partnership audit regime. Instructions for Schedule B-2, Taxable Partnership Election Download Instructions for Schedule B-2, Taxable Partnership Election — Schedule B-2 (Form 1065) Partnership Election (Inst 1065 (Schedule B-2) — Internal Revenue Service The partnership must file a partnership Election, not Schedule B-2, Taxable Partnership Election, when one or more partners elect to elect out of the centrally managed partnership audit regime.

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