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No, returns filed by a related partnership are not included when determining if a corporation meets the 250-return threshold.
The legal reasoning behind this conclusion is based on the definition and aggregation rules provided in the IRS FAQ and the relevant regulations. Specifically, the IRS FAQ states that a controlled group, as defined by IRC §1563(a), does not include partnerships. Therefore, returns filed by a related partnership are not counted when determining if a corporation meets the 250-return threshold. This is consistent with the aggregation rules under Treas. Reg. § 301.6011-5, which apply to controlled groups of corporations but do not extend to partnerships.
Sources:
§ 301.6011-2. Required use of electronic form.
§ 301.7701-12. Employer identification number.
§ 301.6011-3. Required use of electronic form for partnership returns.
T.D. 9363
PMTA 2013-008