Forms and Publications Search Results

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.

Publication 541, Partnerships, provides supplemental federal income tax information for partnerships and partners. It supplements the information provided in the Instructions for Form 1065, U. S. Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065).

Publication 5654, Statistics of Income Country-by-Country Report, contains sample-based annual aggregate statistics from Form 8975 tax filings for ultimate parent entities that filed Forms 1120 or 1065.