IRS Form 8865 "Return of U.S. Persons With Respect to Certain Foreign Partnerships"

What Is IRS Form 8865?

This is a tax form that was released by the Internal Revenue Service (IRS) - a subdivision of the U.S. Department of the Treasury. As of today, no separate filing guidelines for the form are provided by the IRS.

Form Details:

  • A 6-page form available for download in PDF;
  • Actual and valid for filing 2020 taxes;
  • Editable, printable, and free;

Download a fillable version of IRS Form 8865 through the link below or browse more documents in our library of IRS Forms.

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Download IRS Form 8865 "Return of U.S. Persons With Respect to Certain Foreign Partnerships"

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8865
Return of U.S. Persons With Respect to
OMB No. 1545-1668
Certain Foreign Partnerships
Form
2019
Attach to your tax return.
Go to www.irs.gov/Form8865 for instructions and the latest information.
Information furnished for the foreign partnership’s tax year
Attachment
Department of the Treasury
118
Sequence No.
beginning
, 2019, and ending
, 20
Internal Revenue Service
Name of person filing this return
Filer’s identification number
A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):
Filer’s address (if you aren’t filing this form with your tax return)
1
2
3
4
B Filer’s tax year beginning
, 20
, and ending
, 20
C
Filer’s share of liabilities: Nonrecourse $
Qualified nonrecourse financing $
Other $
D
If filer is a member of a consolidated group but not the parent, enter the following information about the parent:
Name
EIN
Address
E
Check if any excepted specified foreign financial assets are reported on this form. See instructions .
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F
Information about certain other partners (see instructions)
(4) Check applicable box(es)
(1) Name
(2) Address
(3) Identification number
Category 1
Category 2
Constructive owner
G1
Name and address of foreign partnership
2(a) EIN (if any)
2(b) Reference ID number (see instructions)
3 Country under whose laws organized
4
5 Principal place of
6 Principal business
7 Principal business
8a Functional currency
8b Exchange rate
Date of
organization
business
activity code number
activity
(see instructions)
H
Provide the following information for the foreign partnership’s tax year:
1
Name, address, and identification number of agent (if any) in the
2 Check if the foreign partnership must file:
United States
Form 1042
Form 8804
Form 1065
Service Center where Form 1065 is filed:
3
Name and address of foreign partnership’s agent in country of
4 Name and address of person(s) with custody of the books and records of the
organization, if any
foreign partnership, and the location of such books and records, if different
During the tax year, did the foreign partnership pay or accrue any interest or royalty for which the deduction is not
5
allowed under section 267A? See instructions
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No
If “Yes,” enter the total amount of the disallowed deductions .
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$
6
Is the partnership a section 721(c) partnership, as defined in Temporary Regulations section 1.721(c)-1T(b)(14)? .
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Yes
No
7
Yes
No
Were any special allocations made by the foreign partnership?
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8
Enter the number of Forms 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities
(FDEs) and Foreign Branches (FBs), attached to this return. See instructions
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How is this partnership classified under the law of the country in which it’s organized?
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10 a
Does the filer have an interest in the foreign partnership, or an interest indirectly through the foreign partnership, that’s a
separate unit under Reg. 1.1503(d)-1(b)(4) or part of a combined separate unit under Reg. 1.1503(d)-1(b)(4)(ii)? If “No,”
Yes
No
skip question 10b .
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b
If “Yes,” does the separate unit or combined separate unit have a dual consolidated loss, as defined in Reg. 1.1503(d)-1
(b)(5)(ii)?
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Yes
No
}
11
Does this partnership meet both of the following requirements?
1. The partnership’s total receipts for the tax year were less than $250,000.
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Yes
No
2. The value of the partnership’s total assets at the end of the tax year was less than $1 million.
If “Yes,” don’t complete Schedules L, M-1, and M-2.
8865
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Form
(2019)
Cat. No. 25852A
8865
Return of U.S. Persons With Respect to
OMB No. 1545-1668
Certain Foreign Partnerships
Form
2019
Attach to your tax return.
Go to www.irs.gov/Form8865 for instructions and the latest information.
Information furnished for the foreign partnership’s tax year
Attachment
Department of the Treasury
118
Sequence No.
beginning
, 2019, and ending
, 20
Internal Revenue Service
Name of person filing this return
Filer’s identification number
A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):
Filer’s address (if you aren’t filing this form with your tax return)
1
2
3
4
B Filer’s tax year beginning
, 20
, and ending
, 20
C
Filer’s share of liabilities: Nonrecourse $
Qualified nonrecourse financing $
Other $
D
If filer is a member of a consolidated group but not the parent, enter the following information about the parent:
Name
EIN
Address
E
Check if any excepted specified foreign financial assets are reported on this form. See instructions .
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F
Information about certain other partners (see instructions)
(4) Check applicable box(es)
(1) Name
(2) Address
(3) Identification number
Category 1
Category 2
Constructive owner
G1
Name and address of foreign partnership
2(a) EIN (if any)
2(b) Reference ID number (see instructions)
3 Country under whose laws organized
4
5 Principal place of
6 Principal business
7 Principal business
8a Functional currency
8b Exchange rate
Date of
organization
business
activity code number
activity
(see instructions)
H
Provide the following information for the foreign partnership’s tax year:
1
Name, address, and identification number of agent (if any) in the
2 Check if the foreign partnership must file:
United States
Form 1042
Form 8804
Form 1065
Service Center where Form 1065 is filed:
3
Name and address of foreign partnership’s agent in country of
4 Name and address of person(s) with custody of the books and records of the
organization, if any
foreign partnership, and the location of such books and records, if different
During the tax year, did the foreign partnership pay or accrue any interest or royalty for which the deduction is not
5
allowed under section 267A? See instructions
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No
If “Yes,” enter the total amount of the disallowed deductions .
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$
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Is the partnership a section 721(c) partnership, as defined in Temporary Regulations section 1.721(c)-1T(b)(14)? .
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Yes
No
7
Yes
No
Were any special allocations made by the foreign partnership?
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8
Enter the number of Forms 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities
(FDEs) and Foreign Branches (FBs), attached to this return. See instructions
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9
How is this partnership classified under the law of the country in which it’s organized?
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10 a
Does the filer have an interest in the foreign partnership, or an interest indirectly through the foreign partnership, that’s a
separate unit under Reg. 1.1503(d)-1(b)(4) or part of a combined separate unit under Reg. 1.1503(d)-1(b)(4)(ii)? If “No,”
Yes
No
skip question 10b .
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b
If “Yes,” does the separate unit or combined separate unit have a dual consolidated loss, as defined in Reg. 1.1503(d)-1
(b)(5)(ii)?
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Yes
No
}
11
Does this partnership meet both of the following requirements?
1. The partnership’s total receipts for the tax year were less than $250,000.
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Yes
No
2. The value of the partnership’s total assets at the end of the tax year was less than $1 million.
If “Yes,” don’t complete Schedules L, M-1, and M-2.
8865
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Form
(2019)
Cat. No. 25852A
2
Form 8865 (2019)
Page
12 a
Is the filer of this Form 8865 claiming a foreign-derived intangible income deduction (under section 250) with respect to
Yes
No
any amounts listed on Schedule N?
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b
If “Yes,” enter the amount of gross income derived from sales, leases, exchanges, or other dispositions (but not licenses)
from transactions with or by the foreign partnership that the filer included in its computation of foreign-derived deduction
eligible income (FDDEI)
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c
If “Yes,” enter the amount of gross income derived from a license of property to or by the foreign partnership that the
filer included in its computation of FDDEI .
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d
If “Yes,” enter the amount of gross income derived from services provided to or by the foreign partnership that the filer
included in its computation of FDDEI .
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13
Enter the number of foreign partners subject to section 864(c)(8) as a result of transferring all or a portion of an interest in
the partnership or of receiving a distribution from the partnership .
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14
At any time during the tax year were any transfers between the partnership and its partners subject to the disclosure
requirements of Regulations section 1.707-8?.
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No
15a
Were there any transfers of property or money within a 2-year period between the partnership and any of its partners
that would require disclosure under Regs. 1.703-3 or 1.707-6? If “Yes,” attach a statement identifying the transfers, the
amount or value of each transfer, and an explanation of the tax treatment. See instructions for exceptions .
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Yes
No
b
Did the partnership assume a liability or receive property subject to a liability where such liability was incurred by a partner within
a 2-year period of transferring the property to the partnership? If “Yes,” attach a statement identifying the property transferred,
the amount or value of each transfer, the debt assumed or taken by the partnership, and an explanation of the tax treatment
Yes
No
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
Sign Here Only
and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is based on all
if You’re Filing
information of which preparer has any knowledge.
This Form
Separately and
Not With Your
Signature of general partner or limited liability company member
Date
Tax Return.
Print/Type preparer’s name
Preparer’s signature
Date
PTIN
Check
if
Paid
self-employed
Preparer
Firm’s name
Firm’s EIN
Use Only
Firm’s address
Phone no.
Schedule A
Constructive Ownership of Partnership Interest. Check the boxes that apply to the filer. If you check
box b, enter the name, address, and U.S. taxpayer identification number (if any) of the person(s) whose
interest you constructively own. See instructions.
a
Owns a direct interest
b
Owns a constructive interest
Check if
Check if
Name
Address
foreign
direct
Identification number (if any)
person
partner
Schedule A-1
Certain Partners of Foreign Partnership (see instructions)
Check if
foreign
Name
Address
Identification number (if any)
person
Schedule A-2
Foreign Partners of Section 721(c) Partnership (see instructions)
Country of
U.S. taxpayer
Percentage interest
Name of foreign
Check if related to
organization
identification number
Address
partner
U.S. transferor
Capital
(if any)
(if any)
Profits
%
%
%
%
Does the partnership have any other foreign person as a direct partner?
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No
Schedule A-3
Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership owns a
direct interest or indirectly owns a 10% interest.
Check if
EIN
Total ordinary
Name
Address
foreign
(if any)
income or loss
partnership
8865
Form
(2019)
3
Form 8865 (2019)
Page
Schedule B
Income Statement—Trade or Business Income
Caution: Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.
1 a Gross receipts or sales .
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1a
Less returns and allowances .
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b
1b
1c
2
2
Cost of goods sold
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3
Gross profit. Subtract line 2 from line 1c
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3
4
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
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5
5
Net farm profit (loss) (attach Schedule F (Form 1040))
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6
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797)
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6
7
Other income (loss) (attach statement)
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7
8
Total income (loss). Combine lines 3 through 7 .
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8
9
9
Salaries and wages (other than to partners) (less employment credits)
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10
Guaranteed payments to partners
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10
11
Repairs and maintenance .
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11
12
12
Bad debts .
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13
Rent .
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13
14
Taxes and licenses
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14
15
15
Interest (see instructions)
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16 a Depreciation (if required, attach Form 4562)
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16a
b Less depreciation reported elsewhere on return
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16b
16c
17
17
Depletion (Don’t deduct oil and gas depletion.)
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18
Retirement plans, etc.
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18
19
Employee benefit programs
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19
20
Other deductions (attach statement) .
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20
21
Total deductions. Add the amounts shown in the far right column for lines 9 through 20
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21
22
Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8
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22
23
Reserved for future use .
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23
24
24
Reserved for future use .
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25
Reserved for future use .
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25
26
Reserved for future use .
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26
27
27
Reserved for future use .
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28
Reserved for future use .
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28
29
Reserved for future use .
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29
30
Reserved for future use .
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Schedule K
Partners’ Distributive Share Items
Total amount
1
Ordinary business income (loss) (Schedule B, line 22) .
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1
2
Net rental real estate income (loss) (attach Form 8825)
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2
3a
3a
Other gross rental income (loss)
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b
Expenses from other rental activities (attach statement)
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3b
c
Other net rental income (loss). Subtract line 3b from line 3a .
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3c
4
Guaranteed payments: a Services
4a
b Capital
4b
c
Total. Add line 4a and line 4b
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4c
5
Interest income .
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5
6
Dividends and dividend equivalents: a Ordinary dividends
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6a
b Qualified dividends
6b
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c Dividend equivalents .
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6c
7
Royalties .
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7
8
8
Net short-term capital gain (loss) (attach Schedule D (Form 1065)) .
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9a
Net long-term capital gain (loss) (attach Schedule D (Form 1065))
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9a
b
Collectibles (28%) gain (loss)
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9b
c
9c
Unrecaptured section 1250 gain (attach statement)
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10
Net section 1231 gain (loss) (attach Form 4797) .
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10
11
Other income (loss) (see instructions)
Type
11
12
12
Section 179 deduction (attach Form 4562)
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13a
13a
Contributions
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b
Investment interest expense .
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13b
c
Section 59(e)(2) expenditures:
(1) Type
(2) Amount
13c(2)
d
13d
Other deductions (see instructions)
Type
8865
Form
(2019)
4
Form 8865 (2019)
Page
Schedule K
Partners’ Distributive Share Items (continued)
Total amount
14a
14a
Net earnings (loss) from self-employment .
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b
Gross farming or fishing income
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14b
c
Gross nonfarm income
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14c
15a
15a
Low-income housing credit (section 42(j)(5)) .
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b
Low-income housing credit (other) .
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15b
c
Qualified rehabilitation expenditures (rental real estate) (attach Form 3468)
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15c
d
15d
Other rental real estate credits (see instructions)
Type
e
Other rental credits (see instructions)
Type
15e
f
Other credits (see instructions)
Type
15f
16a
Name of country or U.S. possession
b
16b
Gross income from all sources .
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c
Gross income sourced at partner level
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16c
Foreign gross income sourced at partnership level
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e Foreign branch category .
16e
Reserved for future use
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f
Passive category
g General category
h Other (attach statement)
16h
Deductions allocated and apportioned at partner level
i
Interest expense
j Other
16j
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Deductions allocated and apportioned at partnership level to foreign source income
k
Reserved for future use
l Foreign branch category
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16l
m Passive category
o Other (attach statement)
16o
n General category
p
Total foreign taxes (check one):
Paid
Accrued .
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16p
q
Reduction in taxes available for credit (attach statement) .
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16q
r
Other foreign tax information (attach statement)
17a
17a
Post-1986 depreciation adjustment
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b
Adjusted gain or loss .
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17b
c
Depletion (other than oil and gas) .
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17c
d
17d
Oil, gas, and geothermal properties—gross income
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e
Oil, gas, and geothermal properties—deductions
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17e
f
Other AMT items (attach statement)
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17f
18a
18a
Tax-exempt interest income .
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b
Other tax-exempt income
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18b
c
Nondeductible expenses .
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18c
19a
Distributions of cash and marketable securities .
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19a
b
19b
Distributions of other property .
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20a
Investment income
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20a
b
Investment expenses .
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20b
c
Other items and amounts (attach statement)
Schedule L
Balance Sheets per Books. (Not required if Item H11, page 1, is answered “Yes.”)
Beginning of tax year
End of tax year
Assets
(a)
(b)
(c)
(d)
1
Cash
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2a
Trade notes and accounts receivable
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b
Less allowance for bad debts .
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3
Inventories
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4
U.S. government obligations .
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5
Tax-exempt securities .
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6
Other current assets (attach statement) .
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7a
Loans to partners (or persons related to partners)
b
Mortgage and real estate loans
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8
Other investments (attach statement)
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9a
Buildings and other depreciable assets .
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b
Less accumulated depreciation .
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10a
Depletable assets
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b
Less accumulated depletion .
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11
Land (net of any amortization) .
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12a
Intangible assets (amortizable only) .
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b
Less accumulated amortization .
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.
8865
Form
(2019)
5
Form 8865 (2019)
Page
Schedule L
Balance Sheets per Books. (Not required if Item H11, page 1, is answered “Yes.”) (continued)
Beginning of tax year
End of tax year
(a)
(b)
(c)
(d)
13
Other assets (attach statement)
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14
Total assets .
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Liabilities and Capital
15
Accounts payable .
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16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
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18
All nonrecourse loans .
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19a Loans from partners (or persons related to partners)
b Mortgages, notes, bonds payable in 1 year or more
20
Other liabilities (attach statement) .
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21
Partners’ capital accounts
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22
Total liabilities and capital
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Schedule M
Balance Sheets for Interest Allocation
(a)
(b)
Beginning of
End of
tax year
tax year
1
Total U.S. assets
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2
Total foreign assets:
a Passive category
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b General category
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c Other (attach statement) .
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Schedule M-1
Reconciliation of Income (Loss) per Books With Income (Loss) per Return. (Not required if Item
H11, page 1, is answered “Yes.”)
6
Income recorded on books this
1
Net income (loss) per books .
tax
year
not
included
on
Schedule K, lines 1 through 11
2
Income included on Schedule K,
(itemize):
lines 1, 2, 3c, 5, 6a, 7, 8, 9a, 10,
a Tax-exempt interest $
and 11 not recorded on books
this tax year (itemize):
$
7
Deductions included on Schedule
3
Guaranteed
payments
(other
K, lines 1 through 13d, and 16p not
than health insurance) .
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charged against book income this
tax year (itemize):
4
Expenses recorded on books
a Depreciation $
this tax year not included on
Schedule K, lines 1 through
13d, and 16p (itemize):
a Depreciation $
b Travel and entertainment $
8
Add lines 6 and 7 .
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9
Income (loss). Subtract line 8
5
Add lines 1 through 4 .
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from line 5
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Schedule M-2
Analysis of Partners’ Capital Accounts. (Not required if Item H11, page 1, is answered “Yes.”)
1
Balance at beginning of tax year
6
Distributions: a Cash
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2
Capital contributed:
b Property
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a Cash .
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7
Other decreases (itemize): $
b Property .
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3
Net income (loss) per books .
4
Other increases (itemize): $
8
Add lines 6 and 7 .
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9
Balance at end of tax year.
5
Add lines 1 through 4 .
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Subtract line 8 from line 5
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.
8865
Form
(2019)