Sections:

Corporate Income Tax Proposed Regulation

Corporate Income Tax Proposed Regulation

Will a partnership schema be in place in time for TY2015 filings? Or will electronic filing of partnership returns become mandatory only at some other point in the future when a partnership schema is made available?

Will a partnership schema be in place in time for TY2015 filings? Or will electronic filing of partnership returns become mandatory only at some other point in the future when a partnership schema is made available?

The requirement to file electronically in either paragraph (a) or (b) should be considered in context of the department’s requirement to implement procedures under paragraph (d). If the department has not implemented schema in sufficient time for software developers to provide users the ability to file electronically, then the department will issue a notice to either extend the time to file or waive the requirement to file electronically for a given period.