This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information. You must amend your Utah return within 90 days of the IRS's final determination.1 You filed an amended federal return with the IRS. Determine the required changes to be made. 2. Complete Form 1065-X to identify the changes being made. To amend a return, use form TC-40 and the schedules and instructions from the tax year you are amending. Here are some tips to help you when filling out this form: Type or clearly print the Memorandum Opposing the Motion. Use short sentences. The purpose of this article is to provide partnerships a guide to the various filing procedures and tax forms to use to modify a previously filed Form 1065. If you have specific questions about what you can e-file or about rejections you received, contact the state for more information.