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Federal Free Printable 2018 Form 8865 for 2019 Federal Return of U.S. Persons With Respect to Certain Foreign Partnerships

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Return of U.S. Persons With Respect to Certain Foreign Partnerships
2018 Form 8865

Form 8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships ▶ OMB No. 1545-1668 2018 ▶ 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 beginning , 2018, and ending , 20 Department of the Treasury Internal Revenue Service Attachment Sequence No. 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 C D Filer’s share of liabilities: Nonrecourse $ Qualified nonrecourse financing $ If filer is a member of a consolidated group but not the parent, enter the following information about the parent: E F Name EIN Address Check if any excepted specified foreign financial assets are reported on this form. See instructions Information about certain other partners (see instructions) (1) Name G1 118 Filer’s identification number Name of person filing this return (2) Address . (3) Identification number . . , 20 Other $ . . . . . . . . . (4) Check applicable box(es) Category 1 Category 2 Constructive owner 2(a) EIN (if any) Name and address of foreign partnership 2(b) Reference ID number (see instructions) 3 Country under whose laws organized 4 H 1 5 Principal place of business Date of organization 6 Principal business activity code number 7 Principal business activity Provide the following information for the foreign partnership’s tax year: Name, address, and identification number of agent (if any) in the United States 8a Functional currency 8b Exchange rate (see instructions) 2 Check if the foreign partnership must file: Form 1042 Form 8804 Form 1065 Service Center where Form 1065 is filed: 3 4 Name and address of person(s) with custody of the books and records of the foreign partnership, and the location of such books and records, if different Name and address of foreign partnership’s agent in country of organization, if any 6 During the tax year, did the foreign partnership pay or accrue any interest or royalty for which the deduction allowed under section 267A? See instructions . . . . . . . . . . . . . . . . . . . . If “Yes,” enter the total amount of the disallowed deductions . . . . . . . . . . . . . . . . Is the partnership a section 721(c) partnership, as defined in Temporary Regulations section 1.721(c)-1T(b)(14)? . 7 Were any special allocations made by the foreign partnership? 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 . . . . . . . . . . . . ▶ How is this partnership classified under the law of the country in which it’s organized? . ▶ 5 9 10a b 11 . . . . . . . . . . . . . . . is not . ▶ . ▶ $ . ▶ . ▶ 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,” skip question 10b ▶ 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)? ▶ Does this partnership meet both of the following requirements? 1. The partnership’s total receipts for the tax year were less than $250,000. . . . . . ▶ 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. Signature of general partner or limited liability company member Print/Type preparer’s name Firm’s name Preparer’s signature ▲ Paid Preparer Use Only No Yes Yes No No Yes Yes No No 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 and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is based on all information of which preparer has any knowledge. ▲ Sign Here Only if You’re Filing This Form Separately and Not With Your Tax Return. } Yes Date Date Firm’s EIN ▶ ▶ Firm’s address ▶ For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Check if PTIN self-employed Phone no. Cat. No. 25852A Form 8865 (2018) Form 8865 (2018) Schedule A Page 2 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 b Owns a direct interest Name Schedule A-1 Address Check if foreign person Identification number (if any) Check if direct partner Certain Partners of Foreign Partnership (see instructions) Name Schedule A-2 Owns a constructive interest Address Check if foreign person Identification number (if any) Foreign Partners of Section 721(c) Partnership (see instructions) Name of foreign partner Address Country of organization (if any) U.S. taxpayer Check if related to identification number U.S. transferor (if any) Percentage interest Capital Profits % % Does the partnership have any other foreign person as a direct partner? Schedule A-3 . . . . . . . . . . . . . Yes No Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership owns a direct interest or indirectly owns a 10% interest. Name Schedule B . % % Address EIN (if any) Total ordinary income or loss Check if foreign partnership Income Statement—Trade or Business Income Tax and Payment Deductions (see instructions for limitations) Income Caution: Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information. 1a b 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 a b 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Gross receipts or sales . . . . . . . . . . . . . . 1a Less returns and allowances . . . . . . . . . . . . . 1b Cost of goods sold . . . . . . . . . . . . . . . . . . . . . . . . . Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . . . . . Ordinary income (loss) from other partnerships, estates, and trusts (attach statement) . . . Net farm profit (loss) (attach Schedule F (Form 1040)) . . . . . . . . . . . . . Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . . . . Other income (loss) (attach statement) . . . . . . . . . . . . . . . . . . Total income (loss). Combine lines 3 through 7 . . . . . . . . . . . . . . . Salaries and wages (other than to partners) (less employment credits) . . . . . . . . Guaranteed payments to partners . . . . . . . . . . . . . . . . . . . . Repairs and maintenance . . . . . . . . . . . . . . . . . . . . . . . Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Taxes and licenses . . . . . . . . . . . . . . . . . . . . . . . . . Interest (see instructions) . . . . . . . . . . . . . . . . . . . . . . . Depreciation (if required, attach Form 4562) . . . . . . . . 16a Less depreciation reported elsewhere on return . . . . . . 16b Depletion (Don’t deduct oil and gas depletion.) . . . . . . . . . . . . . . . Retirement plans, etc. . . . . . . . . . . . . . . . . . . . . . . . . Employee benefit programs . . . . . . . . . . . . . . . . . . . . . . Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . Total deductions. Add the amounts shown in the far right column for lines 9 through 20 . . Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8 Interest due under the look-back method—completed long-term contracts (attach Form 8697) Interest due under the look-back method—income forecast method (attach Form 8866) . . BBA AAR imputed underpayment (see instructions) . . . . . . . . . . . . . . Other taxes (see instructions) . . . . . . . . . . . . . . . . . . . . . Total balance due. Add lines 23 through 27 . . . . . . . . . . . . . . . . Payment (see instructions) . . . . . . . . . . . . . . . . . . . . . . Amount owed. If line 28 is smaller than line 27, enter amount owed . . . . . . . . . Overpayment. If line 28 is larger than line 27, enter overpayment . . . . . . . . . 1c 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16c 17 18 19 20 21 22 23 24 25 26 27 28 29 30 Form 8865 (2018) Page 3 Form 8865 (2018) Other Information Alternative Minimum Tax (AMT) Items Foreign Transactions Credits SelfEmployment Deductions Income (Loss) Schedule K Partners’ Distributive Share Items Ordinary business income (loss) (page 2, line 22) . . . . . . . . . . . . . . . 1 Net rental real estate income (loss) (attach Form 8825) . . . . . . . . . . . . . 2 Other gross rental income (loss) . . . . . . . . . . . 3a Expenses from other rental activities (attach statement) . . . . 3b Other net rental income (loss). Subtract line 3b from line 3a . . . . . . . . . . . . 3c Guaranteed payments . . . . . . . . . . . . . . . . . . . . . . . 4 Interest income . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Dividends and dividend equivalents: a Ordinary dividends . . . . . . . . . . . 6a b Qualified dividends . . 6b c Dividend equivalents . . 6c 7 Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Net short-term capital gain (loss) (attach Schedule D (Form 1065)) . . . . . . . . . . 8 9a Net long-term capital gain (loss) (attach Schedule D (Form 1065)) . . . . . . . . . . 9a b Collectibles (28%) gain (loss) . . . . . . . . . . . . 9b c Unrecaptured section 1250 gain (attach statement) . . . . . 9c 10 Net section 1231 gain (loss) (attach Form 4797) . . . . . . . . . . . . . . . . 10 11 Other income (loss) (see instructions) Type ▶ 11 12 Section 179 deduction (attach Form 4562) . . . . . . . . . . . . . . . . . 12 13a Contributions . . . . . . . . . . . . . . . . . . . . . . . . . . 13a b Investment interest expense . . . . . . . . . . . . . . . . . . . . . . 13b c Section 59(e)(2) expenditures: (2) Amount ▶ 13c(2) (1) Type ▶ d Other deductions (see instructions) Type ▶ 13d 14a Net earnings (loss) from self-employment . . . . . . . . . . . . . . . . . . 14a b Gross farming or fishing income . . . . . . . . . . . . . . . . . . . . 14b c Gross nonfarm income . . . . . . . . . . . . . . . . . . . . . . . 14c 15a Low-income housing credit (section 42(j)(5)) . . . . . . . . . . . . . . . . . 15a b Low-income housing credit (other) . . . . . . . . . . . . . . . . . . . . 15b c Qualified rehabilitation expenditures (rental real estate) (attach Form 3468) . . . . . . . 15c Type ▶ d Other rental real estate credits (see instructions) 15d Type ▶ e Other rental credits (see instructions) 15e f Other credits (see instructions) Type ▶ 15f 16a Name of country or U.S. possession ▶ b Gross income from all sources . . . . . . . . . . . . . . . . . . . . . 16b c Gross income sourced at partner level . . . . . . . . . . . . . . . . . . 16c Foreign gross income sourced at partnership level d Section 951A category ▶ e Foreign branch category . . . . . ▶ 16e f Passive category ▶ h Other (attach statement) ▶ 16h g General category ▶ Deductions allocated and apportioned at partner level j Other . . . . . . . . . . . ▶ 16j i Interest expense ▶ Deductions allocated and apportioned at partnership level to foreign source income k Section 951A category ▶ l Foreign branch category . . . . . ▶ 16l m Passive category ▶ o Other (attach statement) ▶ 16o n General category ▶ p Total foreign taxes (check one): ▶ Paid Accrued . . . . . . . . . . . . 16p q Reduction in taxes available for credit (attach statement) . . . . . . . . . . . . . 16q r Other foreign tax information (attach statement) 17a Post-1986 depreciation adjustment . . . . . . . . . . . . . . . . . . . 17a b Adjusted gain or loss . . . . . . . . . . . . . . . . . . . . . . . . 17b c Depletion (other than oil and gas) . . . . . . . . . . . . . . . . . . . . 17c d Oil, gas, and geothermal properties—gross income . . . . . . . . . . . . . . 17d e Oil, gas, and geothermal properties—deductions . . . . . . . . . . . . . . . 17e f Other AMT items (attach statement) . . . . . . . . . . . . . . . . . . . 17f 18a Tax-exempt interest income . . . . . . . . . . . . . . . . . . . . . . 18a b Other tax-exempt income . . . . . . . . . . . . . . . . . . . . . . 18b c Nondeductible expenses . . . . . . . . . . . . . . . . . . . . . . . 18c 19a Distributions of cash and marketable securities . . . . . . . . . . . . . . . . 19a b Distributions of other property . . . . . . . . . . . . . . . . . . . . . 19b 20a Investment income . . . . . . . . . . . . . . . . . . . . . . . . 20a b Investment expenses . . . . . . . . . . . . . . . . . . . . . . . . 20b c Other items and amounts (attach statement) Total amount 1 2 3a b c 4 5 6 Form 8865 (2018) Page 4 Form 8865 (2018) Schedule L 1 2a b 3 4 5 6 7a b 8 9a b 10a b 11 12a b 13 14 15 16 17 18 19a b 20 21 22 Balance Sheets per Books. (Not required if Item H11, page 1, is answered “Yes.”) Assets Cash . . . . . . . . . . . . . Trade notes and accounts receivable . . . Less allowance for bad debts . . . . . Inventories . . . . . . . . . . . U.S. government obligations . . . . . Tax-exempt securities . . . . . . . Other current assets (attach statement) . . Loans to partners (or persons related to partners) Mortgage and real estate loans . . . . Other investments (attach statement) . . . Buildings and other depreciable assets . . Less accumulated depreciation . . . . Depletable assets . . . . . . . . . Less accumulated depletion . . . . . Land (net of any amortization) . . . . . Intangible assets (amortizable only) . . . Less accumulated amortization . . . . Other assets (attach statement) . . . . Total assets . . . . . . . . . . . Liabilities and Capital Accounts payable . . . . . . . . . Mortgages, notes, bonds payable in less than 1 year Other current liabilities (attach statement) . All nonrecourse loans . . . . . . . . Loans from partners (or persons related to partners) Mortgages, notes, bonds payable in 1 year or more Other liabilities (attach statement) . . . . Partners’ capital accounts . . . . . . Total liabilities and capital . . . . . . Beginning of tax year (a) (b) End of tax year (c) (d) Form 8865 (2018) Page 5 Form 8865 (2018) Schedule M Balance Sheets for Interest Allocation (a) Beginning of tax year 1 2 Total U.S. assets . . Total foreign assets: a Passive category . . b General category . . c Other (attach statement) Schedule M-1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reconciliation of Income (Loss) per Books With Income (Loss) per Return. (Not required if Item H11, page 1, is answered “Yes.”) 1 Net income (loss) per books . 2 Income included on Schedule K, lines 1, 2, 3c, 5, 6a, 7, 8, 9a, 10, and 11 not recorded on books this tax year (itemize): $ 3 Guaranteed payments (other than health insurance) . . . 4 Expenses recorded on books this tax year not included on Schedule K, lines 1 through 13d, and 16p (itemize): a Depreciation $ b Travel and entertainment $ 5 Add lines 1 through 4 . Schedule M-2 1 2 3 4 . . 6 Income recorded on books this tax year not included on Schedule K, lines 1 through 11 (itemize): a Tax-exempt interest $ 7 Deductions included on Schedule K, lines 1 through 13d, and 16p not charged against book income this tax year (itemize): a Depreciation $ 8 9 Add lines 6 and 7 . . . . . Income (loss). Subtract line 8 from line 5 . . . . . . . Analysis of Partners’ Capital Accounts. (Not required if Item H11, page 1, is answered “Yes.”) Balance at beginning of tax year Capital contributed: a Cash . . . b Property . . Net income (loss) per books . Other increases (itemize): $ 6 7 8 9 5 (b) End of tax year Add lines 1 through 4 . . . Distributions: a Cash . . b Property . Other decreases (itemize): $ . . Add lines 6 and 7 . . . . . Balance at end of tax year. Subtract line 8 from line 5 . . Form 8865 (2018) Page 6 Form 8865 (2018) Schedule N Transactions Between Controlled Foreign Partnership and Partners or Other Related Entities Important: Complete a separate Form 8865 and Schedule N for each controlled foreign partnership. Enter the totals for each type of transaction that occurred between the foreign partnership and the persons listed in columns (a) through (d). Transactions of foreign partnership (a) U.S. person filing this return 1 2 Sales of inventory . . . . Sales of property rights (patents, trademarks, etc.) . 3 6 7 Compensation received for technical, managerial, engineering, construction, or like services . . . . . . . Commissions received . . Rents, royalties, and license fees received . . . . . Distributions received . . . Interest received . . . . 8 Other . . . . 9 Add lines 1 through 8 . . . 4 5 10 11 12 13 . . . . (c) Any other foreign corporation or partnership controlling or controlled by the U.S. person filing this return (d) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership (other than the U.S. person filing this return) Purchases of inventory . . Purchases of tangible property other than inventory . . . Purchases of property rights (patents, trademarks, etc.) . 16 17 Compensation paid for technical, managerial, engineering, construction, or like services . . . . . . Commissions paid . . . . Rents, royalties, and license fees paid . . . . . . . Distributions paid . . . . Interest paid . . . . . . 18 Other . . . 19 Add lines 10 through 18 . . 20 Amounts borrowed (enter the maximum loan balance during the tax year). See instructions . . . . . . 21 Amounts loaned (enter the maximum loan balance during the tax year). See instructions . . . . . . 14 15 (b) Any domestic corporation or partnership controlling or controlled by the U.S. person filing this return . . . . . Form 8865 (2018)
Extracted from PDF file 2018-federal-form-8865.pdf, last modified December 2018

More about the Federal Form 8865 Other TY 2018

We last updated the Return of U.S. Persons With Respect to Certain Foreign Partnerships in December 2018, so this is the latest version of Form 8865, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 8865 directly from TaxFormFinder. You can print other Federal tax forms here.

Related Federal Other Forms:

TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Federal Form 8865.

Form Code Form Name
8865 (Schedule K-1) Partner's Share of Income, Deductions, Credits, etc.
8865 (Schedule O) Transfer of Property to a Foreign Partnership (under section 6038B)
8865 (Schedule P) Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership (under section 6046A)

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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 8865 from the Internal Revenue Service in December 2018.

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Historical Past-Year Versions of Federal Form 8865

We have a total of eight past-year versions of Form 8865 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 8865

2018 Form 8865

2017 Form 8865

2017 Form 8865

2016 Form 8865

2016 Form 8865

Return of U.S. Persons With Respect to Certain Foreign Partnerships 2015 Form 8865

2015 Form 8865

Return of U.S. Persons With Respect to Certain Foreign Partnerships 2014 Form 8865

2014 Form 8865

Return of U.S. Persons With Respect to Certain Foreign Partnerships 2013 Form 8865

2013 Form 8865

Return of U.S. Persons With Respect to Certain Foreign Partnerships 2012 Form 8865

2012 Form 8865

Return of U.S. Persons With Respect to Certain Foreign Partnerships 2011 Form 8865

2011 Form 8865


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