The IRS requires a statement to be attached to many entries for electronic filing.
At this time, UltimateTax does not support statements for all entries on the 1065 return.
If you see this message in Diagnostics and a statement can not be attached to that line, the return can not be filed electronically. It will need to be mailed to the IRS.
Solution Article:
Paper resubmission of rejected Form 1065 e-files
This information applies to all years of UltimateTax software.