| Instructions for Form 1065 |
2003 Tax Year |
Index
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
A
- Accounting methods, Accounting Methods
- Accounting periods, Accounting Periods
- Adjustments for certain credits, Reducing certain expenses for which credits are allowable.
- Allocation of partnership items:
-
- Contributed property, How Income Is Shared Among Partners
- Liabilities, Item F. Partner's Share of Liabilities
- Nonrecourse liabilities, Item F. Partner's Share of Liabilities
- Partnership agreement, How Income Is Shared Among Partners
- Special allocations, Special Allocations
- Alternative minimum tax:
-
- Adjustments and tax preference items, Adjustments and Tax Preference Items
- Analysis of partner's capital account, Item J. Analysis of Partner's Capital Account
- Assembling the Return, Assembling the Return
- At-risk activities, Item F. Partner's Share of Liabilities
- Audits:
-
- Consolidated audit procedures, Question 4. Consolidated Audit Procedures
- Tax Matters Partner, Designation of Tax Matters Partner (TMP)
C
- Capital construction fund, Line 11. Other Deductions, Line 25 (Schedule K-1 Only). Supplemental Information
- Change of address, Address.
- Charitable contribution, Line 8. Charitable Contributions
- Codes:
-
- Entity, Question B. What Type of Entity Is This Partner?
- Contributions to the partnership, Contributions to the Partnership
- Cost of goods sold, Line 2. Cost of Goods Sold, Schedule A. Cost of Goods Sold
- Cost of Goods Sold
-
- Inventory, Line 1. Inventory at Beginning of Year
- Credits:, Credits
-
- Energy, Line 13. Other Credits, Line 25 (Schedule K-1 Only). Supplemental Information
- Federal tax paid on fuels, Line 25 (Schedule K-1 Only). Supplemental Information
- Low-income housing, Line 12a. Low-Income Housing Credit
- Reforestation, Line 13. Other Credits, Line 25 (Schedule K-1 Only). Supplemental Information
- Rehabilitation (rental real estate), Line 12b. Qualified Rehabilitation Expenditures Related to Rental Real Estate Activities
- Rental activities, Line 12c. Credits (Other Than Credits Shown on Lines 12a and 12b) Related to Rental Real Estate Activities
D
- Deductions:
-
- Bad debts, Line 12. Bad Debts
- Depletion, Line 17. Depletion
- Depreciation, Line 16. Depreciation
- Employee benefit programs, Line 19. Employee Benefit Programs
- Entertainment facilities, Entertainment facilities.
- Guaranteed payments, Line 10. Guaranteed Payments to Partners
- How to report, Deductions
- Interest, Line 15. Interest
- Limitations, Limitations on Deductions
- Meals and entertainment, Travel, meals, and entertainment.
- Membership dues, Membership dues.
- Rent, Line 13. Rent
- Repairs and maintenance, Line 11. Repairs and Maintenance
- Retirement plans, Line 18. Retirement Plans, etc.
- Salaries and wages, Line 9. Salaries and Wages, Line 5. Guaranteed Payments to Partners
- Taxes and licenses, Line 14. Taxes and Licenses
- Transactions between related taxpayers, Transactions between related taxpayers.
- Travel, Travel, meals, and entertainment.
- Wages, Line 9. Salaries and Wages, Line 13. Other Credits
- Definitions, Definitions
- Depletion:
-
- Oil and gas wells, Line 16c. Depletion (Other Than Oil and Gas)
- Depreciation, Line 16. Depreciation
- Depreciation:
-
- Income forecast method, Line 25 (Schedule K-1 Only). Supplemental Information
- Dispositions of contributed property, Dispositions of Contributed Property
- Distributions:
-
- Cash, Line 22. Distributions of Money (Cash and Marketable Securities)
- Property, Line 23. Distributions of Property Other Than Money
- Recognition of precontribution gain, Recognition of Precontribution Gain on Certain Partnership Distributions
P
- Passive activity limitations:, Recharacterization of Passive Income
-
- Grouping activities, Grouping Activities
- Passive activities defined, Passive Activity Limitations
- Rental activities, Rental Activities
- Reporting requirements, Passive Activity Reporting Requirements
- Trade or business activities, Trade or Business Activities
- Penalties, Penalties
- Portfolio income, Portfolio Income
- Publicly traded partnerships, Domestic Partnerships, Passive Activity Limitations, Line 4. Ordinary Income (Loss) From Other Partnerships, Estates, and Trusts, Line 25 (Schedule K-1 Only). Supplemental Information
R
- Real estate investment trust (REIT), Portfolio Income, Line 25 (Schedule K-1 Only). Supplemental Information
- Recapture:
-
- Investment credit, Line 25 (Schedule K-1 Only). Supplemental Information
- Low-income housing credit, Lines 24a and 24b (Schedule K-1 Only). Recapture of Low-Income Housing Credit
- Mining exploration expenditures, Line 25 (Schedule K-1 Only). Supplemental Information
- Regulated investment company, Portfolio Income, Tax-exempt income., Line 19. Tax-Exempt Interest Income, Line 25 (Schedule K-1 Only). Supplemental Information
- Rental activities, Rental Activities
S
- Sale of partnership interests, Unrealized Receivables and Inventory Items
- Sale of small business stock:
-
- Exclusion, Line 7. Other Income (Loss)
- Rollover, Line 7. Other Income (Loss)
- Schedule:
-
- A, Schedule A. Cost of Goods Sold
- B, Schedule B. Other Information
- K, Schedules K and K-1. Partners' Shares of Income, Credits, Deductions, etc.
- K-1, Schedules K and K-1. Partners' Shares of Income, Credits, Deductions, etc.
- L, Schedule L. Balance Sheets per Books
- M-1, Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return
- M-2, Schedule M-2. Analysis of Partners' Capital Accounts
- Section 179 expense deduction, Line 9. Section 179 Expense Deduction
- Section 59(e) expenditures, Elections Made by Each Partner, Deductions, Exceptions:, Adjustments and Tax Preference Items, Lines 18a and 18b
- Self-charged interest, Self-Charged Interest
- Self-employment, Self-Employment
- Separately stated items, Separately Stated Items
- Signature, Who Must Sign
- Special allocations, Special Allocations
- Substitute forms, Substitute Forms
- Syndication costs, Syndication costs.
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