Form PT: Partnership Tax Return (e-P)

# Form PT: Partnership Tax Return (e-P)

Partnerships file Form PT (e-P) to report partnership income; each partner then taxes their share in Form B. This article explains the form, the deadline and the tax treatment of partnerships.

Updated: 8 November 2026 — Independently fact-checked.

Review date: 8 November 2026
Year of assessment: Annual pattern (forms/notes differ by YA); annual programme subject to review
Status: Published

What is Form PT (e-P)?

The Partnership Return (e-P) is submitted electronically under subsection 86(1) of the Income Tax Act 1967 (R1). It reports the partnership's information as a reporting entity — not the partnership's tax itself.

Deadline

Tax Advisory Pamphlet 2025: "The deadline for submitting Form B, P and M (carrying on a business) and for paying the balance of tax due (if any) is 30 June each year" (R2).

Information in the form

Partnership name and Income Tax No. (beginning with "D") (R1).
Number of members and the basis of apportionment (R1).
Confirmation of carrying on an e-commerce business; eligibility to claim input tax/JKDM; s.127 incentives (R1).

Record keeping

"Records and documents used in the tax computation must be kept for 7 years for LHDNM reference and review" (text of the e-P form, R1).

How are partnership profits taxed?

A partnership is not a separate tax entity. The statutory income of the partnership is apportioned to the partners (divisible income) according to their shares under s.55 ACP; partners report their share in Form B (individual) or Form C (company) [calculation details in s.55(3)–(5) — verify the Act text] (R3, R4).

Figures & facts not yet confirmed

The specific e-P closing date for YA 2026 (annual programme; FLAG-3 — the 2027 programme has not been published).
Current e-P field details in MyTax (current year's electronic form version).
Details of the divisible income calculation (s.55(3)–(5) ACP) and the treatment of partnership losses — verify the Act text before writing examples.
PLT (limited liability partnership) treatment — treatment differs; do not mix it with general partnerships.