# Prop. Treas. Reg. § 301.6011-3: Required use of electronic form for partnership returns.

Proposed regulation, not in force. REG-115420-18, 91 FR 57968, published 2026-09-11 <https://www.federalregister.gov/documents/2026/09/11/2026-18574/information-reporting-regarding-qualified-opportunity-zones-and-updated-qualified-opportunity-fund>. Interprets 26 U.S.C. § 6011.

Par. 10. Section 301.6011-3 is amended by adding sentences to the ends of paragraphs (d)(4) and (f) to read as follows:

* * * * *

(d) * * *

(4) * * * For purposes of this section, a form or schedule required to be included with or attached to a partnership return does not include an information return, such as Form 8996, that is required to be filed by attachment to a partnership return.

* * * * *

(f) * * * The revisions to this section applicable to Forms 8996 apply to partnership returns required to be filed after [date of publication of final regulations in the Federal Register ].