Forms and Publications Search Results

Use Form 1065-X, Amended Return or Administrative Adjustment Request (AAR), if you are not filing electronically, to correct items on a previously filed Form 1065, Form 1065-B, or Form 1066, make an AAR for a previously filed Form 1065, Form 1065-B, or Form 1066, or file an amended return by a partnership-partner of a BBA partnership as part of the modification process of a BBA proceeding with respect to that BBA partnership.

Use Form 8453-PE, U.S. Partnership Declaration for an IRS e-file Return, to authenticate an electronic Form 1065, U.S. Return of Partnership Income; authorize the electronic return originator (ERO), if any, to transmit via a third-party transmitter; and authorize the intermediate service provider (ISP) to transmit via a third-party transmitter if you’re filing online (not using an ERO).

A general partner or limited liability company member manager and an electronic return originator (ERO) use Form 8879-PE, IRS e-file Signature Authorization for Form 1065, when the general partner or limited liability company member manager wants to use a personal identification number (PIN) to electronically sign a partnership’s electronic return of partnership income.

Schedule K-2 (Form 1065), Partners' Distributive Share Items-International is an extension of Schedule K of Form 1065 and is used to report items of international tax relevance from the operation of a partnership.

Use Schedule D (Form 1065), Capital Gains and Losses, to report the capital gains and losses from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets; certain transactions the partnership doesn't have to report on Form 8949; capital gains from installment sales from Form 6252, Installment Sale Income; capital gains and losses from like-kind exchanges from Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales); partnership's share of net capital gains and losses, including specially allocated capital gains and losses, from partnerships, estates, and trusts; and capital gain distributions.

Use Schedule D (Form 1065), Capital Gains and Losses, to report the capital gains and losses from transactions reported on Form 8949, Sales and Other Dispositions of Capital Assets; certain transactions the partnership doesn't have to report on Form 8949; capital gains from installment sales from Form 6252, Installment Sale Income; capital gains and losses from like-kind exchanges from Form 8824, Like-Kind Exchanges (and section 1043 conflict-of-interest sales); partnership's share of net capital gains and losses, including specially allocated capital gains and losses, from partnerships, estates, and trusts; and capital gain distributions.

Form 1065 (Schedule B-2), Election Out of Partnership Level Tax Treatment - Partnerships with 100 or fewer partners can annually elect out of the centralized partnership audit regime if each partner for the tax year is an individual, a C corporation, a foreign entity that would be treated as a C corporation were it domestic, an S corporation, or an estate of a deceased partner.

Form 1065 (Schedule B-2), Election Out of Partnership Level Tax Treatment - Partnerships with 100 or fewer partners can annually elect out of the centralized partnership audit regime if each partner for the tax year is an individual, a C corporation, a foreign entity that would be treated as a C corporation were it domestic, an S corporation, or an estate of a deceased partner.

Schedule K-3 (Form 1065), Partner’s Share of Income, Deductions, Credits, etc.—International (For Partner’s Use Only), is used to report items of international tax relevance from the operation of a partnership.

Instructions for Schedule K-2 (Form 1065) and Schedule K-3 (Form 1065), Partners’ Distributive Share Items—International, Partner’s Share of Income, Deductions, Credits, etc.—International - Schedule K-2 is an extension of Schedule K of Form 1065 and is used to report items of international tax relevance from the operation of a partnership. Schedule K-3 is an extension of Schedule K-1 (Form 1065) and is generally used to report to partners their share of the items reported on Schedule K-2.