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                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549




                                   FORM 12b-25


                           NOTIFICATION OF LATE FILING
                                       of

                                    FORM 10-K
                       For Period Ended: December 31, 1997



              INTEGRATED RESOURCES HIGH EQUITY PARTNERS, SERIES 85
                        A CALIFORNIA LIMITED PARTNERSHIP
                              (Name of Registrant)



                   411 West Putnam Avenue, Greenwich, CT 06830
                     (Address of Principal Executive Office)




                                     0-14438
                            (Commission File Number)



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                Nothing in this form shall be construed to imply
                that the Commission has verified any information
                                contained herein.

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Part II - Rules 12b-25(b) and (c)

         If the subject report could not be filed without unreasonable effort or
expense  and  the  registrant  seeks  relief  pursuant  to Rule  12b-25(b),  the
following should be completed: (Check appropriate box.)

         [X]      (a)      The reasons described in reasonable detail in Part
                           III of this form could not be eliminated without
                           unreasonable effort or expense;

         [X]      (b)      The subject annual report on Form 10-K or portion
                           thereof will be filed on or before the fifteenth  
                           (15th) calendar day following the prescribed due 
                           date; and

                  (c)      The accountant's statement or other exhibit required
                           by Rule 12b-25(c) has been attached if applicable.


Part III - Narrative

         State below in reasonable detail the reasons why Form 10-K could not be
filed within the prescribed period.



         Due to unforeseen  circumstances,  additional  information from outside
         sources is needed in order to  complete  accurate  financial  statement
         disclosures.













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Part IV - Other Information


         (1)  Name and  telephone  number of person to contact in regard to this
              notification.

              Scott Rabacs                                        (203) 862-7081
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         (2)  Have all other periodic reports required under Section 13 or 15(d)
              of the  Securities  Exchange  Act of  1934  or  Section  30 of the
              Investment  Company Act of 1940 during the  preceding 12 months or
              for such shorter  period that the  registrant was required to file
              such  report(s)  been filed?  If the answer is no,  identify  such
              reports.

                           Yes [X]                   No [ ] 


         (3)  Is it  anticipated  that any  significant  change  in  results  of
              operations from the corresponding  period for the last fiscal year
              will be reflected by the earnings statements to be included in the
              subject report or portion thereof? 

              If so,  attach an  explanation  of the  anticipated  change,  both
              narratively and  quantitatively,  and, if  appropriate,  state the
              reasons why a reasonable estimate of the results cannot be made.

                           Yes [ ]                   No [X]



              INTEGRATED RESOURCES HIGH EQUITY PARTNERS, SERIES 85
                        A CALIFORNIA LIMITED PARTNERSHIP
              
Has  caused  this  notification  to be signed on its  behalf by the  undersigned
thereunto duly authorized.


Date:  March 31, 1998                       By:   /s/Lawrence Schachter
                                                  --------------------- 
                                          Name:   Lawrence Schachter
                                         Title:   Senior Vice President   
                                                  and Chief Financial Officer
                                                  (Principal Financial and
                                                  Accounting Officer)           






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