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Form 13751: Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts
IRS Form 13751 is a Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts that taxpayers file in accordance with Internal Revenue Code section 6224(b). The form's revision date is October 2005.
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IRS Form 13751 - Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts
IRS Form 13751 is a Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts that taxpayers file in accordance with Internal Revenue Code section 6224(b). The form's revision date is October 2005.
Risk Radar
Scan points- 1Failing to list all partnership taxable year(s) on Line 5 means waiving rights only for those years listed.
- 2Filing without correctly listing all Taxpayer Name and address details (Line 1).
- 3Omitting the required Taxpayer Identification Number (EIN or SSN) on Line 2.
- 4Not specifying the correct partnership taxable year(s) ended on Line 4 or Line 5.
- 5Failing to include a signature from the undersigned taxpayer(s).
Plain English
This form allows a taxpayer to give up the right to argue over how partnership items are settled with other partners. By filing IRS Form 13751, the taxpayer agrees that their settlement terms will match those agreed upon by any other partner for the specified year(s). This waives the right to dispute penalties or extra tax amounts related to these items.
Submission Date
- Filing date: 2012-07-17 00:00:00
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when a taxpayer waives their right to request settlement terms regarding partnership items or related determinations (penalties, additions to tax, additional amounts) for the specified partnership taxable year(s).
- Do not use Form 13751 when you wish to *request* settlement terms instead of automatically accepting them.
- Check Form 1041 instead when filing a return where these waivers are necessary.
Form selector
Use this form or another form?
Filing partnership tax returns
This form is used to waive rights related to the items reported on the main partnership return.
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Reporting specific partner income/loss
The waiver applies to determinations affecting partnership items, which are detailed on the K-1.
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General tax filing submission
This form specifically waives rights under Internal Revenue Code section 6224(b) for a partnership context.
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Deadline or filing window
The filing trigger is related to a settlement agreement entered into with any other partner concerning partnership items. The form itself does not state a specific deadline date, but it applies to the partnership taxable year(s) indicated on Line 4 and Line 5.
Checklist
What you need before filling it out
Waiver Authority
Internal Revenue Code section 6224(b) · Form p.1
Taxpayer Name/Address (1 & 3)
Full name and address for each taxpayer listed on the form. · Field 1 & 3
Taxpayer Identification Number
EIN or SSN number for each respective Taxpayer. · Field 2
Tax Year(s) Ended
The specific year(s) to which the waiver applies. · Field 5
Signature Date
The date (mmddyyyy) the taxpayer signs the Form 13751. · Signature line on p.1
Form Number/Rev Date
IRS Form 13751 / October 2005 · Header of Form 13751
Before you submit
- 1Verify the Taxpayer Identification Number (EIN or SSN) is correctly entered for each taxpayer.
- 2Confirm the specific partnership taxable year(s) ended in Field 5 matches the return being filed.
- 3Ensure all required names and addresses are fully listed in Fields 1 and 3.
- 4Check that the waiver applies to determinations related to partnership items, penalties, additions to tax, or additional amounts.
- 5Confirm the signature date (mmddyyyy) is current.
- 6Verify the form header correctly states 'Form 13751' with the October 2005 revision.
- 7Ensure the undersigned taxpayer(s) have signed the document.
How to file this form
- 1Complete Fields 1, 2, and 3 by entering the name, address, and Taxpayer Identification Number (EIN or SSN) for each taxpayer involved.
- 2Enter the specific tax year(s) ended in Field 5 that this waiver covers.
- 3Sign and date the Form 13751 in the designated Signature of Taxpayer area.
- 4Mail or electronically submit the completed IRS Form 13751 to the Department of the Treasury — Internal Revenue Service.
Known limitations
- 1The waiver applies to partnership items and partnership-level determinations of penalties, additions to tax, and additional amounts that relate to partnership items.
- 2The waiver is made in accordance with Internal Revenue Code section 6224(b).
- 3The form waives the right to request settlement terms consistent with agreements entered into with any other partner for the specified taxable year(s).
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition of IRS Form 13751 is dated October 2005, and the provided source does not reference a page containing information about a more recent revision.
What changed or needs a fresh check
- Edition date — confirm the revision date reads October 2005.
- Catalog No. — confirm the number reads 47541C.
- Mailing address — verify the Department of the Treasury — Internal Revenue Service address (not stated in source, but implied).
- Signature — ensure all required taxpayer(s) have signed and dated the form.
- Taxpayer Identification Number — confirm EIN or SSN is correctly entered for both taxpayers listed.
Quick Facts
Downloads
After you file
- 1Retain a copy of IRS Form 13751.
- 2Ensure the Date (mmddyyyy) on Form 13751 is filled out correctly before sending.
- 3The undersigned taxpayer(s) must sign the form.
- 4Confirm that the partnership taxable year(s) listed on Form 13751 match the period being covered by the waiver.
Sources
- SRCForm 13751 is titled Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts (Form p.1).
- SRCThe form's revision date is October 2005 (Form 13751 (10-2005) / OMB No. 1545-1969 Form 13751 (October 2005)).
- SRCThe waiver is filed in accordance with Internal Revenue Code section 6224(b) (Form p.1).
- SRCTaxpayers must list the Date (mmddyyyy), Catalog No. 47541C, and sign the form (Form p.1).
- SRCThe waiver applies to partnership items and partnership-level determinations of penalties, additions to tax, and additional amounts that relate to partnership items (Form p.1).
- SRCRequired fields include Taxpayer Name/Address, Partnership Name/Address, Taxpayer Identification Number (EIN or SSN), and Tax year(s) ended (Form p.1).
Common confusion points
What must be listed in Box 1 on Form 13751?
The form requires the name and address (Street, City, State, ZIP code) for the Taxpayer in Box 1.
→ Ensure you provide the full street address, city, state abbreviation, and five-digit ZIP code.
What is the difference between Box 1 and Box 3 on Form 13751?
Box 1 lists the Taxpayer's name and address, while Box 3 also requires a name and address for another party (likely another taxpayer or entity related to the partnership).
→ Verify if you are listing yourself in Box 1 and a co-taxpayer/entity in Box 3.
Where does the Taxpayer Identification Number go on Form 13751?
The Taxpayer Identification Number (EIN or SSN) is provided in Box 2 of Form 13751.
→ Confirm that you are entering either your Employer Identification Number (EIN) or Social Security Number (SSN) in this box.
What should be entered in Box 4 on IRS Form 13751?
Box 4 is designated for the Tax year(s) ended, which must be listed there.
→ Enter the specific tax year or years that the waiver applies to in Box 4.
When signing Form 13751, what information must accompany the signature?
The form requires both a Signature of Taxpayer and the Date (mmddyyyy) next to it.
→ Do not sign without dating the form; ensure the date matches when you are submitting it.
Does Box 5 on Form 13751 require any specific information?
Box 5 is designated for the partnership's name and address, although the source labels it generally as 'Taxpayer Partnership'.
→ Enter the full name and address of the partnership entity in Box 5.
What is the purpose of filing IRS Form 13751?
The form allows a taxpayer to waive the right to request settlement terms regarding partnership items, penalties, additions to tax, and additional amounts that relate to those partnership items.
→ Confirm that the waiver applies to the specific partnership taxable year(s) listed on the form.
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Questions about IRS Form 13751
What is IRS Form 13751 used for?
This form allows a taxpayer to give up the right to argue over how partnership items are settled with other partners. By filing IRS Form 13751, the taxpayer agrees that their settlement terms will match those agreed upon by any other partner for the specified year(s). This waives the right to dispute penalties or extra tax amounts related to these items.
Who must file IRS Form 13751?
The undersigned taxpayer(s) must file IRS Form 13751. The form is filed in accordance with Internal Revenue Code section 6224(b).
What information does IRS Form 13751 require?
Part of the form collects identifying information, including the Taxpayer's Name and address (Line 1), their Taxpayer Identification Number (EIN or SSN) (Line 2), and the specific Tax year(s) ended (Line 4). The document also requires a signature from the Taxpayer.
When is IRS Form 13751 due?
The form does not specify a filing deadline, but it must be filed for partnership taxable year(s) referenced on Line 5. A specific due date is not stated in the official source.
Where do I file IRS Form 13751?
The form is submitted to the Department of the Treasury — Internal Revenue Service. The instructions indicate it relates to filings associated with the IRS, but a specific service center address is not provided on page 1.
How do I complete IRS Form 13751?
First, the taxpayer must complete all required fields, including providing their name and address (Lines 1 & 3) and EIN or SSN (Line 2). Next, the filer must specify the relevant Tax year(s) ended (Line 4). Finally, the designated taxpayer must sign the form before submitting it.
What happens if IRS Form 13751 is filed incorrectly?
If the taxpayer does not file this waiver, they retain the right to request settlement terms for partnership items that are consistent with agreements made by any other partner. Failing to waive means disagreement on those terms can persist.
What must be listed in Box 1 on Form 13751?
The form requires the name and address (Street, City, State, ZIP code) for the Taxpayer in Box 1. Ensure you provide the full street address, city, state abbreviation, and five-digit ZIP code.
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