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Instructions for Form 8865

• Changes To Note
• General Instructions
  • Purpose of Form
  • Who Must File
  • Categories of Filers
  • Exceptions to Filing
  • Relief for Category 1 and 2 Filers When the Foreign Partnership Files Form 1065 or Form 1065-B
  • When and Where To File
  • Definitions
  • Penalties
  • Corrections to Form 8865

• Specific Instructions
  • General Information
    • Tax Year
    • Identifying Numbers and Addresses

  • Item A - Category of Filer
  • Item C
  • Item D - Identification of Common Parent
  • Item E
  • Item F6
  • Item F8a - Functional Currency
  • Item F8b - Exchange Rate
  • Item G2
  • Item G6
  • Question G8 - Separate Units
  • Question G9
  • Signature

• Schedule A - Constructive Ownership of Partnership Interest
• Schedule A-1 - Certain Partners of Foreign Partnership
• Schedule A-2 - Affiliation Schedule
• Schedule B - Income Statement - Trade or Business Income
  • Income
    • Line 1a - Gross Receipts or Sales
    • Line 2 - Cost of Goods Sold
    • Line 4 - Ordinary Income (Loss) From Other Partnerships, Estates, and Trusts
    • Line 5 - Net Farm Profit (Loss)
    • Line 6 - Net Gain (Loss) From Form 4797
    • Line 7 - Other Income (Loss)

  • Deductions
    • Limitations on Deductions
    • Line 9 - Salaries and Wages
    • Line 10 - Guaranteed Payments to Partners
    • Line 11 - Repairs and Maintenance
    • Line 12 - Bad Debts
    • Line 13 - Rent
    • Line 14 - Taxes and Licenses
    • Line 15 - Interest
    • Line 16 - Depreciation
    • Line 17 - Depletion
    • Line 18 - Retirement Plans, etc.
    • Line 19 - Employee Benefit Programs
    • Line 20 - Other Deductions

• Schedule D - Capital Gains and Losses
  • Purpose of Schedule
  • What Are Capital Assets?
  • Items for Special Treatment
  • Special Rules for Traders in Securities
  • Constructive Sale Treatment for Certain Appreciated Positions
  • Rollover of Gain From Qualified Stock
  • Specific Instructions (Schedule D)
    • Columns (b) and (c) - Date Acquired and Date Sold
    • Column (d) - Sales Price
    • Column (e) - Cost or Other Basis
    • Column (f) - Gain or (Loss)
    • Column (g) - 28% Rate Gain or (Loss)
    • Lines 4 and 9 - Capital Gains and Losses From Other Partnerships, Estates, and Trusts
    • Line 10 - Capital Gain Distributions

• General Instructions for Schedules K and K-1 - Partners
  • Schedule K
  • Schedule K-1

• Specific Instructions (Schedules K and K-1, Except as Noted)
  • Special Allocations
  • Income (Loss)
    • Line 1 - Ordinary Income (Loss) From Trade or Business Activities
    • Line 2 - Net Income (Loss) From Rental Real Estate Activities
    • Line 3 - Net Income (Loss) From Other Rental Activities
    • Lines 4a Through 4f - Portfolio Income (Loss)
    • Line 5 - Guaranteed Payments to Partners
    • Line 6 - Net Section 1231 Gain (Loss) (Other Than Due to Casualty or Theft)
    • Line 7 - Other Income (Loss)

  • Deductions
    • Line 8 - Charitable Contributions
    • Line 9 - Section 179 Expense Deduction
    • Line 10 - Deductions Related to Portfolio Income
    • Line 11 - Other Deductions

  • Credits
    • Line 12a - Low Income Housing Credit
    • Line 12b - Qualified Rehabilitation Expenditures Related to Rental Real Estate Activities
    • Line 12c - Credits (Other Than Credits Shown on Lines 12a and 12b) Related to Rental Real Estate Activities
    • Line 12d - Credits Related to Other Rental Activities
    • Line 13 - Other Credits

  • Investment Interest
    • Line 14a - Interest Expense on Investment Debts
    • Lines 14b(1) and 14b(2) - Investment Income and Expenses

  • Lines 15a Through 15c - Self-Employment
    • Line 15a - Net Earnings (Loss) From Self-Employment
    • Line 15b - Gross Farming or Fishing Income
    • Line 15c - Gross Nonfarm Income

  • Adjustments and Tax Preference Items
    • Line 16a - Depreciation Adjustment on Property Placed in Service After 1986
    • Line 16b - Adjusted Gain or Loss
    • Line 16c - Depletion (Other Than Oil and Gas)
    • Lines 16d(1) and 16d(2)
    • Line 16e - Other Adjustments and Tax Preference Items

  • Foreign Taxes
    • Line 17a - Name of Foreign Country or U.S. Possession
    • Line 17b - Gross Income From All Sources
    • Line 17c - Gross Income Sourced at Partner Level
    • Line 17d - Foreign Gross Income Sourced at Partnership Level
    • Line 17e - Deductions Allocated and Apportioned at Partner Level
    • Line 17f - Deductions Allocated and Apportioned at Partnership Level to Foreign Source Income
    • Line 17g - Total Foreign Taxes
    • Line 17h - Reduction in Taxes Available for Credit

  • Other
    • Lines 18a and 18b
    • Line 19 - Tax-Exempt Interest Income
    • Line 20 - Other Tax-Exempt Income
    • Line 21 - Nondeductible Expenses
    • Line 22 - Distributions of Money (Cash and Marketable Securities)
    • Line 23 - Distributions of Property Other Than Money
    • Line 24 (Schedule K Only)
    • Lines 24a and 24b (Schedule K-1 Only) - Recapture of Low-Income Housing Credit
    • Line 25 (Schedule K-1 Only) - Supplemental Information

• Schedule L - Balance Sheets per Books
• Schedule M - Balance Sheets for Interest Allocation
• Schedule M-1 - Reconciliation of Income (Loss) per Books With Income (Loss) per Return
  • Line 4b - Travel and Entertainment

• Schedule M-2 - Analysis of Partners
• Schedule N - Transactions Between Controlled Foreign Partnership and Partners or Other Related Entities
• Schedule O - Transfer of Property to a Foreign Partnership
  • Part I - Transfers Reportable Under Section 6038B
  • Part II - Dispositions Reportable Under Section 6038B
  • Part III - Gain Recognition Under Section 904(f)(3) or (f)(5)(F)

• Schedule P - Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership
  • Part I - Acquisitions
  • Part II - Dispositions
  • Part III - Change in Proportional Interest
  • Part IV - Supplemental Information Required To Be Reported

Index

[ Click for Table of Contents ]

A

• Acquisitions

C

• Capital Assets
• Categories of Filers
• Categories of Filers, Category 1 filer
• Categories of Filers, Category 1 filer
• Categories of Filers, Category 1 filer, Category 2 filer, Category 3 filer, Category 4 filer
• Categories of Filers, Category 2 filer
• Categories of Filers, Category 3 filer
• Categories of Filers, Category 3 filer
• Categories of Filers, Category 4 filer
• Changes in Proportional Interests
• Constructive Owners
• Constructive Sale Treatment
• Corrections to Form 8865

D

• Deductions, Bad Debts
• Deductions, Business start-up expenses
• Deductions, Depletion
• Deductions, Depreciation
• Deductions, Employee Benefit Programs
• Deductions, Guaranteed Payments to Partners
• Deductions, Interest
• Deductions, Limitations
• Deductions, Organization Costs
• Deductions, Other Deductions
• Deductions, Reducing Certain Expenses for Which Credits Are Allowable
• Deductions, Rent
• Deductions, Repairs and Maintenance
• Deductions, Retirement Plans, etc.
• Deductions, Salaries and Wages
• Deductions, Special Rules, Entertainment Facilities
• Deductions, Special Rules, Membership Dues
• Deductions, Syndication Costs
• Deductions, Taxes and Licenses
• Definitions
• Definitions, 10% interest
• Definitions, 50% interest
• Definitions, Change in a Proportional Interest
• Definitions, Constructive Ownership
• Definitions, Control of a Corporation
• Definitions, Foreign Partnership
• Definitions, Partnership
• Definitions, U.S. Person
• Dispositions

E

• Exceptions for, Category 4 filers
• Exceptions for, Certain Trusts
• Exceptions for, Consolidated Return
• Exceptions for, Consolidated Return
• Exceptions to Filing

G

• Gain From Qualified Stock, Rollover
• General Information
• General Information, Foreign Address
• General Information, Identifying Numbers and Addresses
• General Information, Tax Year
• Guaranteed Payments
• Guaranteed Payments

H

• Hyperinflationary Exception

I

• Items for Special Treatment

P

• Penalties
• Publicly Traded Partnerships
• Purpose of Form

R

• Relief for Category 1 and 2 filers

S

• Schedule B-Income Statement-Trade or Business Income
• Schedule B-Income Statement-Trade or Business Income, Cost of Goods Sold
• Schedule B-Income Statement-Trade or Business Income, Cost of Goods Sold, Worksheet
• Schedule B-Income Statement-Trade or Business Income, Cost of Goods Sold, Worksheet
• Schedule B-Income Statement-Trade or Business Income, Deductions
• Schedule B-Income Statement-Trade or Business Income, Gross Receipts or Sales
• Schedule B-Income Statement-Trade or Business Income, Income
• Schedule B-Income Statement-Trade or Business Income, Net Farm Profit (Loss)
• Schedule B-Income Statement-Trade or Business Income, Net Gain (Loss) From Form 4797
• Schedule B-Income Statement-Trade or Business Income, Other Income (Loss)
• Schedule B-Income Statement-Trade or Business Income, Section 263A Uniform Capitalization Rules
• Schedule B-Income Statement-Trade or Business Income, Section 263A Uniform Capitalization Rules, Exceptions
• Schedule B-Income Statement-Trade or Business Income, Transactions between related taxpayers
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Schedules K and K-1-Partners
• Special Rules for Trader in Securities

T

• Travel and Entertainment
• Travel and Entertainment
• Treaty-based Return Positions

U

• Unrecaptured section 1250 Gain

W

• When and Where To File
• Who Must File

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