FILING INSTRUCTIONS - ARTICULATE RESEARCH LLC (Form 1065)
=========================================================
FOR EACH YEAR (2022, 2023, 2024, 2025):
WHAT TO MAIL (in this order):
1. Rev. Proc. 84-35 penalty waiver statement (printed, signed)
2. Form 1065 (partnership return)
3. Schedule K-1 for Alexis Mattos (Copy A - for IRS)
4. Schedule K-1 for Jason Krueger (Copy A - for IRS)
ALSO GIVE TO EACH PARTNER:
- Copy B of their K-1 (for their personal tax return)
- Alexis reports her K-1 loss on Schedule E, Part II
- Jason reports his K-1 loss on Schedule E, Part II
WHERE TO MAIL (all 4 years go to the same address):
Department of the Treasury
Internal Revenue Service Center
Kansas City, MO 64999-0045
(Note: this is a different address than the 1040 address)
HOW TO MAIL:
- Paper file only (prior years cannot be e-filed)
- Send CERTIFIED MAIL with return receipt requested
- You can mail all 4 years in separate envelopes in the same trip
- Each year should be in its own envelope
ALSO FILE WITH CALIFORNIA (Form 568 for each year):
Franchise Tax Board
PO Box 942857
Sacramento, CA 94257-0501
SIGN EACH RETURN:
- Alexis signs page 1 of each Form 1065 ("Sign Here" section)
- Sign the waiver statement for each year
- Date each signature
KEEP COPIES OF EVERYTHING.
JASON'S AMENDMENTS:
Jason needs to file Form 1040-X for 2022, 2023, and 2024 to add
Schedule E showing his K-1 losses. For 2025, include the K-1 on
his original return.
2022 amendment deadline: April 15, 2026 (URGENT)
2023 amendment deadline: April 15, 2027
2024 amendment deadline: April 15, 2028