The IRS requires a statement to be attached to many entries for electronic filing.
At this time, Ultimate Tax does not support statements for all entries on the 1065 return.
If you see this message in Diagnostics and there is not a statement that can be attached to that line, the return can not be filed electronically. It will need to be mailed to the IRS.
This information applies to all years of UltimateTax software.