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New Conditions for Filing the Partnership Information Return

On January 1, 2011, changes were made to the administrative policy that determines whether a partnership is required to file an information return. New conditions were added concerning:

  • the total combined value of the revenue and expenses of the partnership
  • the value of the partnership’s assets
  • the partnership’s membership in another partnership
  • the type of partners in the partnership

For more information, go to Responsibilities of the members of the partnership.

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