Form 1065 federal attachments required by state
Identify the federal attachments required when filing a Form 1065 partnership return with each state or local jurisdiction.
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The following list identifies the federal attachments required to accompany the state return for each state or locality.
Alabama
- Complete federal return including all federal K-1s, statements, and attachments
- A list of all omitted schedules must be provided, if requested
Alaska
- Form 1065: Pages 1–5
Arizona
- Complete federal return including statements and schedules
California
- Complete federal return including statements and schedules
Colorado
- No federal attachments required
Connecticut
- Form 1065, pages 1–5, without Schedule K-1s
- Taxpayers completing Form CT-1065/CT-1120SI — Connecticut Composite Income Tax Return are now required to attach copies of federal Form 1065 to paper-filed returns only
- Don’t attach copies of Schedule K-1s
Delaware
- Complete federal return including statements and schedules
District of Columbia
- Complete federal return including statements and schedules
District of Columbia UBT
- No federal attachments required
Florida
- No federal attachments required
Florida LLC
- No federal attachments required
Georgia
- Complete federal return including supporting schedules
Hawaii
- No federal attachments required
Idaho
- No federal attachments required
Illinois
- Don’t submit PDF file formats as a federal attachment
- Only federal Form 1065 forms and schedules are currently accepted
Indiana
- No federal attachments required
Iowa
- No federal attachments required
Kentucky
- Complete federal return including statements and schedules
Kentucky Cities: Fayette County
- Complete federal return including statements and schedules
Kentucky Cities: Lexington-Fayette Urban County
- Complete federal return including statements and schedules
Kentucky Cities: Louisville
- Form 1065, Pages 1–5
Louisiana
- No federal attachments required
Maine
- Form 1065, Pages 1–5
Maryland
- No federal attachments required
- Maryland Schedules K-1 must be attached when the Pass-Through Entity (PTE) is the recipient of a credit for which the PTE must account (for example, the PTE was a nonresident entity and had taxes paid on its behalf, or was a member of another PTE that was entitled to pass on a tax credit to its members). This includes all Form 510, Schedules B, and any Schedule K-1s showing credits earned by PTE.
Massachusetts
- No federal attachments required
Michigan
- Form 1065, Pages 1–5
Minnesota
- Complete federal return including statements and schedules
Mississippi
- Complete federal return including statements and schedules
Missouri
- If you select No on questions 1 and 2 on Form MO-1065, attach a copy of federal Form 1065 and all its schedules, including Schedule K-1
- If you select Yes on question 2 on Form MO-1065, attach a copy of federal Form 1065 and all its schedules, including Schedule K-1
Missouri Cities: Kansas City
- Schedule K-1 only
Missouri Cities: St. Louis
- Schedule K
- Schedule A
Montana
- If the partnership is filing a return on paper, assemble the return without using staples, in the following order:
- All Forms 1099
- Form PR-1
- Supporting Montana schedules (including K-1s)
- Copy of federal return
- Copy of federal schedules (including K-1s)
- A copy of the returns from another state if the partnership is a multi-state partnership
Nebraska
- Complete federal return including statements and schedules
- Schedule K-1s
- If more than 50 federal Schedule K-1s, submit on CD-R media rather than on paper
New Hampshire
- Complete federal return including statements and schedules
New Jersey
- No federal attachments required
New Mexico
- Form 1065, Pages 1–5
New York
- Complete federal return including statements and schedules
New York City
- No federal attachments required
New York IT-204LL
- No federal attachments required
North Carolina
- Don’t attach a copy of federal Form 1065 or copies of K-1s to Form D-403
- If copies are needed, the state Department of Revenue will request them later
North Dakota
- Form 1065, Pages 1–5
- Schedule K-1
Ohio
- Schedule K-1
Ohio Cities: CCA
- Complete federal return including statements and schedules
Ohio Cities: Cincinnati
- Form 1065, Pages 1–5
- Schedule K-1 (all)
Ohio Cities: RITA
- Complete federal return including statements and schedules
Oklahoma
- Complete federal return including statements and schedules
Oregon
- Complete federal return including statements and schedules
- Form 1065-B, including statements and schedules
Pennsylvania
- Complete federal return including statements and schedules
Pennsylvania Cities: Philadelphia
- Don’t staple, fold, or submit photocopies of the tax return
- Don’t submit copies of federal returns
- File only required schedules
Rhode Island
- Complete federal return including statements and schedules
South Carolina
- Complete federal return including statements and schedules
Tennessee
- No federal attachments required
Texas
- No federal attachments required
Utah
- No federal attachments required
Vermont
- Form BI-471
- Form 1065, Pages 1–5
- All supporting Vermont schedules and statements
Virginia
- Complete federal return including statements and schedules
West Virginia
- Complete federal return including statements and schedules
Wisconsin
- Complete federal return including statements and schedules
