Required Reports and Work Papers |
10/31 Year End Submission Deadline |
12/31 Year End Submission Deadline |
| Audit and/or Tax Return Engagement Letter | September 1* | November 1* |
| Component Auditor Letter and Peer Review (including Peer Review Committee’s Acceptance letter) | November 30 | January 31 |
| Audit Waiver Request (optional if partnership is eligible and NEF has not automatically waived the 2020 audit) | October 31ˆ | December 31ˆ |
| Audit Waiver Work Papers (if applicable) | November 30 | January 31 |
| Mini-Audit Work Papers (if applicable) | November 30 | January 31 |
| Draft Audit and/or Draft Tax Return (if required) | December 15+* | February 15+* |
| Final Audit and/or Final Tax Return | December 31+* | February 28+* |
| Impairment Analysis (if applicable) | December 31 | February 28 |
| Federal Tax Depreciation Schedule (to be included with the tax return) | December 31 | February 28 |
| Credit Calculation Schedule (required for any Partnerships claiming the first year, last year or any partial year of tax credits) | December 31 | February 28 |
| GAAP to Tax Reconciliation of Limited Partner’s Capital Account (if schedule K-1 is reported on a GAAP basis) | December 31 | February 28 |
| Minimum Gain Analysis (if required) | December 31 | February 28 |
+ Unless otherwise specified in the respective Limited Partnership Agreement / Operating Agreement
* Tax return only for Partnerships with a preliminary audit waiver approval OR Partnerships that have elected the mini audit option
ˆ By email request only; please send email to Evelina Goehring
If you have questions regarding the documents on the website or have any problems downloading or viewing them, please email the Financial Analysis Department.
