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<h1>filing guide — alexis k. mattos</h1>
<div class="subtitle">all forms, all years • fill by hand • updated april 7, 2026</div>
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<strong class="negative">deadline: april 15, 2026.</strong> the 2022 individual return (refund expires), VT homestead declaration, and all 1065s should be mailed by this date. send everything certified mail with return receipt.
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<h2>master mailing checklist</h2>
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<thead><tr><th>#</th><th>envelope</th><th>destination</th><th>instructions</th><th>status</th></tr></thead>
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<tr><td>1</td><td>2022 federal 1040 + all schedules + W-2 copy B</td><td>IRS, Kansas City, MO 64999-<strong>0002</strong></td><td><a href="1040_2022.html">fill instructions →</a></td><td><span class="badge badge-yellow">ready</span></td></tr>
<tr><td>2</td><td>2022 VT IN-111 + W-2 copy 2</td><td>VT Dept of Taxes, PO Box 1779, Montpelier, VT 05601-1779</td><td><a href="vt_in111_2022.html">fill instructions →</a></td><td><span class="badge badge-yellow">ready</span></td></tr>
<tr><td>3</td><td>2022 form 1065 + K-1s + waiver</td><td>IRS, Kansas City, MO 64999-<strong>0045</strong></td><td><a href="1065_2022.html">fill instructions →</a></td><td><span class="badge badge-yellow">ready</span></td></tr>
<tr><td>4</td><td>2023 form 1065 + K-1s + waiver</td><td>IRS, Kansas City, MO 64999-<strong>0045</strong></td><td><a href="1065_2023.html">fill instructions →</a></td><td><span class="badge badge-yellow">ready</span></td></tr>
<tr><td>5</td><td>2024 form 1065 + K-1s + waiver</td><td>IRS, Kansas City, MO 64999-<strong>0045</strong></td><td><a href="1065_2024.html">fill instructions →</a></td><td><span class="badge badge-yellow">ready</span></td></tr>
<tr><td>6</td><td>2025 form 1065 + K-1s + waiver</td><td>IRS, Kansas City, MO 64999-<strong>0045</strong></td><td><a href="1065_2025.html">fill instructions →</a></td><td><span class="badge badge-yellow">ready</span></td></tr>
<tr><td>7</td><td>2025 VT HS-122 + HI-144</td><td>VT Dept of Taxes, Montpelier</td><td>—</td><td><span class="badge badge-red">not prepared</span></td></tr>
<tr><td>8</td><td>2025 federal 1040</td><td>IRS, Kansas City</td><td>—</td><td><span class="badge badge-red">blocked on 1099s</span></td></tr>
<tr><td>9</td><td>2025 VT IN-111</td><td>VT Dept of Taxes, Montpelier</td><td>—</td><td><span class="badge badge-red">blocked on 1099s</span></td></tr>
<tr><td>10-13</td><td>CA form 568 (2022-2025)</td><td>CA FTB, PO Box 942857, Sacramento, CA 94257-0501</td><td>—</td><td><span class="badge badge-red">not prepared</span></td></tr>
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<strong class="warning">important:</strong> the 1065 address (64999-<strong>0045</strong>) is DIFFERENT from the 1040 address (64999-<strong>0002</strong>). do not mix them up.
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<h2>jason krueger — what he must do</h2>
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<strong class="negative">2025 (required):</strong> jason must include his K-1 (-$542 ordinary loss) on his 2025 personal return (schedule E, part II) and file on time. if he does not, the rev. proc. 84-35 penalty waiver statement is false and the partnership could owe up to $490 in penalties for 2025.
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<h3>what alexis gives jason</h3>
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<thead><tr><th>year</th><th>document</th><th>his K-1 loss (49%)</th><th>what he does with it</th></tr></thead>
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<tr><td><strong>2025</strong></td><td>K-1 copy B</td><td class="negative">-$542</td><td class="negative"><strong>MUST put on schedule E, part II of his 2025 return. MUST file on time.</strong></td></tr>
<tr><td>2024</td><td>K-1 copy B</td><td>-$541</td><td>optional: amend (1040-X) to claim loss. saves ~$100-120</td></tr>
<tr><td>2023</td><td>K-1 copy B</td><td>-$541</td><td>optional: amend. deadline 4/15/2027</td></tr>
<tr><td>2022</td><td>K-1 copy B</td><td>-$647</td><td>optional: amend. refund deadline 4/15/2026</td></tr>
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<h3>how jason reports the K-1 on his 2025 return</h3>
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<thead><tr><th>schedule E, part II field</th><th>value</th></tr></thead>
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<tr><td>line 28, column A (name)</td><td>Articulate Research LLC</td></tr>
<tr><td>line 28, column B (type)</td><td>P (partnership)</td></tr>
<tr><td>line 28, column C (EIN)</td><td>83-0868324</td></tr>
<tr><td>line 28, column K (nonpassive loss)</td><td>-542</td></tr>
<tr><td>line 32</td><td>-542</td></tr>
<tr><td>line 41</td><td>-542</td></tr>
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<div class="note">this flows to schedule 1, line 5, then to 1040 line 8 (other income). it reduces his taxable income by $542.</div>
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<h2>if 2025 return is not ready by april 15</h2>
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<thead><tr><th>item</th><th>details</th></tr></thead>
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<tr><td>what to file</td><td><strong>form 4868</strong> — application for automatic extension of time to file</td></tr>
<tr><td>new deadline</td><td>october 15, 2026</td></tr>
<tr><td>payment</td><td>$0 — no payment required since alexis is owed a refund</td></tr>
<tr><td>how</td><td>one-page form. fill in name, address, SSN, estimated tax = 0, payments = 0. sign and mail to IRS Kansas City</td></tr>
<tr><td>VT extension</td><td>vermont automatically extends if you file a federal extension. no separate VT form needed</td></tr>
<tr><td>HS-122</td><td>file separately — do NOT wait for the individual return. the homestead declaration has its own april 15 deadline</td></tr>
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<h2>reference — partnership info</h2>
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<thead><tr><th>field</th><th>value</th></tr></thead>
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<tr><td>partnership name</td><td>ARTICULATE RESEARCH LLC</td></tr>
<tr><td>EIN</td><td>83-0868324</td></tr>
<tr><td>address</td><td>140 9TH ST, SAN FRANCISCO, CA 94103</td></tr>
<tr><td>business activity</td><td>SOFTWARE</td></tr>
<tr><td>product/service</td><td>DATA CONSULTING</td></tr>
<tr><td>business code</td><td>541519</td></tr>
<tr><td>date started</td><td>01/23/2017</td></tr>
<tr><td>accounting method</td><td>Cash</td></tr>
<tr><td>number of K-1s</td><td>2</td></tr>
<tr><td>alexis mattos</td><td>SSN 606-07-1293 • 51% • 423 Main St, Greensboro Bend, VT 05842</td></tr>
<tr><td>jason krueger</td><td>SSN 391-04-1752 • 49% • 783 Verano Ave, Sonoma, CA 95476</td></tr>
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<h2>rev. proc. 84-35 penalty waiver statement</h2>
<div class="note">print this text on a separate sheet. sign it. attach to the front of each 1065. one copy per year (4 total).</div>
<div class="code-block" style="background: var(--surface2); border: 1px solid var(--border); border-radius: 6px; padding: 1rem; font-size: 0.8rem; white-space: pre-wrap; color: var(--text-dim);">PENALTY RELIEF REQUESTED UNDER REVENUE PROCEDURE 84-35
This partnership had 2 partners during the tax year, both natural
persons (U.S. citizens). All partnership items were allocated
proportionately (51/49). Each partner timely filed their individual
income tax return and reported their full share of all partnership items.
Partnership: Articulate Research LLC
EIN: 83-0868324
Partners: Alexis K Mattos (51%), Jason Krueger (49%)
Signed under penalty of perjury,
_________________________________ _______________
Alexis Mattos, Member Date
Citation: Revenue Procedure 84-35, 1984-1 C.B. 509
Confirmed applicable post-2018: IRS PMTA 2020-01</div>
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