# Enrolled Agent Exam [Part 2] 76, Form 1065 — Partnership Return Filing

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-76-form-1065-partnership-return-filing
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-76-form-1065-partnership-return-filing.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-07-12T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/eb325f1b-c7a6-483f-99f0-b4dcae022746.mp3
Processing state: not_requested
JSON: https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-2-76-form-1065-partnership-return-filing
Duration seconds: 179

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The due date for a calendar-year Form 1065 is March 15th, with a six-month extension available via Form 7004. - Form 1065 is an informational return; tax liability flows through to individual partners via the Schedule K-1. - Separately stated items, like capital gains and charitable contributions, are not part of ordinary business income and are reported directly to partners. - A common exam trap is to incorrectly subtract separately stated items when calculating a partnership's ordinary business income. - Under the BBA audit regime, tax deficiencies are assessed at the partnership level unless a 'push-out' election is made to pass the liability to the partners from the year under review. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

## Actions

- request_transcript: `POST https://stenobird.com/v1/public/podcasts/finance-exam-prep-7658413/episodes/enrolled-agent-exam-part-2-76-form-1065-partnership-return-filing/transcription-requests` — Idempotently request low-priority transcript generation for this episode.
- read_markdown: `GET https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-76-form-1065-partnership-return-filing.md` — Read the agent-friendly Markdown representation of this episode resource.

A page view does not enqueue transcription. Agents should invoke `request_transcript` explicitly when they need this episode processed.

## Transcript

Full transcripts are not published on public pages unless there is a clear rights basis.