Every partnership that engages in a trade or business or has grossincome must file a return on Form 1065 showing its income, deductions,and other required information. In addition, the partnership returnshows the names and addresses of each partner and each partner'sdistributive share of taxable income. This is an information returnand must be signed by a general partner. If a limited liabilitycompany is treated as a partnership, it must file Form 1065 and one ofits members must sign the return. A partnership is not considered to engage in a trade or business,and is not required to file a Form 1065, for any tax year in which itneither receives income nor pays or incurs any expenses treated asdeductions or credits for federal income tax purposes. See the instructions for Form 1065 for more information about whomust file Form 1065. Due date.Estoril accommodationForm 1065 generally must be filed by April 15 following the closeof the partnership's tax year if its accounting period is the calendaryear. A fiscal year partnership generally must file its return by the15th day of the 4th month following the close of its fiscal year. If a partnership needs more time to file its return, it should fileForm 8736 by the regular due date of its Form 1065. The automaticextension is 3 months. If the partnership has made a section 444 election to use a taxyear other than a required year, an automatic extension of time forfiling a return will run concurrently with any extension of timeallowed by the section 444 election. The filing of an application forextension does not extend the time for filing a partner's personalincome tax return or for paying any tax due on a partner's personalincome tax return. If the date for filing a return falls on a Saturday, Sunday, orlegal holiday, the partnership can file the return on the nextbusiness day. Schedule K-1 due to partners.The partnership must furnish copies of Schedule K-1 (Form1065) to the partners by the date Form 1065 is required to be filed,including extensions. | 
