Most practitioners deal with Form 1065, U.S. Return of Partnership Income, on a regular basis. This program examines which entities are required for file Form 1065, the regular and extended due dates, the authorized private delivery services, where to file Form 1065, who is authorized to sign the return, taxpayer and preparer penalties, the General Information section on Page 1 of Form 1065, the Other Information section on Page 2 of Form 1065, partner and partnership elections, accounting methods and how to change an accounting method, and partnership tax years.

By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.