Forms and Publications Search Results

Instructions for Schedules K-2 and K-3 (Form 8865), Partners' Distributive Share Items - International and Partner's Share of Income, Deductions, Credits, etc. - International

Schedule K-3 (Form 8865), Partner's Share of Income, Deductions, Credits, etc.-International, used to report the share of the items reported on Schedule K-2. The information reported on Schedule K-3 is used to report information on a partner’s tax or information returns.

Use Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, to report the information required under section 6038 (reporting with respect to controlled foreign partnerships), section 6038B (reporting of transfers to foreign partnerships), or section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).

Schedule K-2 (Form 8865), Partners' Distributive Share Items - International, is an extension of Schedule K of the Form 8865 and is used to report items of international tax relevance from the operation of a partnership.

Form 8865 (Schedule O), Transfer of Property to a Foreign Partnership (under section 6038B)

Form 8865 (Schedule K-1), Partner's Share of Income, Deductions, Credits, etc.

Schedule P (Form 8865), Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership

Use Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, to report the information required under section 6038 (reporting with respect to controlled foreign partnerships), section 6038B (reporting of transfers to foreign partnerships), or section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).

Form 8865 (Schedule H), Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c)

Schedule G (Form 8865), Statement of Application of the Gain Deferral Method Under Section 721(c)