Instructions for Form 8865 (2006)

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Index

This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Symbols

10% interest, 10% interest.
50% interest, 50% interest.

A

Acquisitions, Acquisitions.
Analysis of partners' capital accounts, Schedule M-2—Analysis of Partners' Capital Accounts

B

Balance sheets per books, Schedule L—Balance Sheets per Books

C

Categories of Filers, Categories of Filers

Category 1 filer, Category 1 filer., If the foreign partnership filed Form 1065 or 1065-B., Category 1 filers.
Category 2 filer, Category 2 filer., If the foreign partnership filed Form 1065 or 1065-B.
Category 3 filer, Category 3 filer., If the foreign partnership filed Form 1065 or 1065-B., Category 3 filers.
Category 4 filer, Category 4 filer., If the foreign partnership filed Form 1065 or 1065-B.

Change in a Proportional Interest, Change in a proportional interest.

Changes in Proportional Interests, Changes in proportional interests.

Consolidated Return, Information about certain partners.

Constructive Ownership, Constructive ownership.

Control of a Corporation, Control of a corporation.

Corrections to Form 8865, Corrections to Form 8865

D

Definitions, Definitions
Dispositions, Dispositions.

E

Exceptions to Filing, Exceptions to Filing

F

Foreign Address, Foreign address.
Foreign Partnership, Foreign partnership.

G

General Reporting Instructions for Schedule K-1, General Reporting Instructions for Schedule K-1

H

Hyperinflationary Exception, Hyperinflationary exception.

I

Identifying Numbers and Addresses, Identifying Numbers and Addresses

P

Partnership, Partnership.
Penalties, Penalties
Purpose of Form, Purpose of Form

R

Relief for Category 1 and 2 filers, Relief for Category 1 and 2 Filers When the Foreign Partnership Files Form 1065 or Form 1065-B

S

Schedule B-Income Statement-Trade or Business Income, Schedule B—Income Statement—Trade or Business Income
Schedules K and K-1-Partners' Shares of Income, Deductions, Credits, Etc., Schedules K and K-1—Partners' Distributive Share Items

T

Tax Year, Tax Year
Treaty-based Return Positions, Treaty-based return positions.

U

U.S. Person, U.S. person.

W

What's new, What's New
When To File, When To File
Who Must File, Who Must File