Enclosed with the BTR-45-I or BTR-45-B is a non-filer response form (BTR-46-I or BTR-46-B). Complete the BTR-46 form and file the appropriate tax return, attach a copy of the tax return if it has already been filed, or use the back of the form to explain why a tax return has not been filed.
For more information regarding pass-through income, please see Publication 129, Pass-through Entity Income.