This series of frequently asked questions (FAQs) provides answers to questions about the centralized partnership audit regime under the Bipartisan Budget Act of 2015 (BBA).
Note: BBA partnerships, like all tax filers, may file a subsequent return (or even yet another subsequent return) that acts to supersede a previously filed return as long as that return is filed before the due date, including extensions.
Access the Partnership Audit and Adjustment Rules Framework for additional guidance, timeline and tools.