TEFRA partnerships made corrections by filing an AAR on a Form 8082. The Tax Matters Partner (“TMP”) could elect to have the request treated as a “substituted return” which essentially was an amended partnership return or a claim for credit or refund caused by the correction, on behalf of the partners.

What is BBA AAR?

An AAR filed by a BBA partnership is a BBA AAR. Partnership-partner amended. return related to modification of. another partnership’s IU. If a partner that is itself a partnership (partnership-partner) is filing an amended return as part of modification of the IU under section 6225(c)(2), check this box.

Who Must File 1065X?

Generally, partnerships with more than 100 partners, or partnerships that are ELPs, are required to file Form 1065 or 1065-B electronically. These partnerships will file Form 1065X as an attachment to Form 1065 or Form 1065-B, and will check the “Amended Return” checkbox on Form 1065 or 1065-B.