Year End Reporting Deadlines

Required Reports and Work Papers	10/31 Year End Submission Deadline	12/31 Year End Submission Deadline
Audit and/or Tax Return Engagement Letter	September 1*	November 1*
Component Auditor Letter and Peer Review (including Peer Review Committee’s Acceptance letter)	November 30	January 31
Audit Waiver Request (optional if partnership is eligible and NEF has not automatically waived the 2020 audit)	October 31ˆ	December 31ˆ
Audit Waiver Work Papers (if applicable)	November 30	January 31
Mini-Audit Work Papers (if applicable)	November 30	January 31
Draft Audit and/or Draft Tax Return (if required)	December 15⁺*	February 15⁺*
Final Audit and/or Final Tax Return	December 31⁺*	February 28⁺*
Impairment Analysis (if applicable)	December 31	February 28
Federal Tax Depreciation Schedule (to be included with the tax return)	December 31	February 28
Credit Calculation Schedule (required for any Partnerships claiming the first year, last year or any partial year of tax credits)	December 31	February 28
GAAP to Tax Reconciliation of Limited Partner’s Capital Account (if schedule K-1 is reported on a GAAP basis)	December 31	February 28
Minimum Gain Analysis (if required)	December 31	February 28