How to file a Section 751 Statement for a PTP sale

Rhone07 · ‎March 30, 2026

During FY2025 I had a partial sale of a position in Publicly Traded Partnership, Enterprise Products (EPD). Over the weekend I eFiled my return and received an email acknowledgement that it had been accepted by the IRS. I now realize that I need to file a Section 751 Statement. Do I need to file an amended return, or can I print out the return that I electronically filed and attach a disclosure statement pertaining to the partial sale of PTP units and mail it?

Kevin

Mike9241

there is no way to attach the statement to a TurboTax return. It could make it easy by having a checkbox on the k-1's to include the standard 751 statement but it's lazy.

You can file an amended return to include that statement, but you may have to do it manually because there are no actual changes to the 1040.

I'll be honest, when I worked for multiple CPA firms, they never attached that statement so they could e-file. Never got a complaint from the IRS. You'll have to use your own judgement.

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Mike9241

there is no way to attach the statement to a TurboTax return. It could make it easy by having a checkbox on the k-1's to include the standard 751 statement but it's lazy.

You can file an amended return to include that statement, but you may have to do it manually because there are no actual changes to the 1040.

I'll be honest, when I worked for multiple CPA firms, they never attached that statement so they could e-file. Never got a complaint from the IRS. You'll have to use your own judgement.