Form 1065, the U.S. Return of Partnership Income, should be mailed to the address specified in the IRS instructions for the form, which may vary based on the partnership's principal business location and whether the return includes a payment. Generally, partnerships located in the United States must send their completed Form 1065 to the appropriate IRS Service Center listed in the instructions for that tax year. If you are filing electronically, you would not need to mail the form. Always check the latest IRS guidelines to confirm the correct mailing address.
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