A U.S. person files Form 8865 to report the information required under: Section 6038 (reporting with respect to controlled foreign partnerships). Section 6038B (reporting of transfers to foreign partnerships). Section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests). Current revision Form 8865 PDF Instructions for Form 8865 (Print version PDF) Recent developments Instructions for filing Form 8865 and attaching Form 3800 and certain other forms for tax years beginning in 2023 -- 12-MAR-2024 Correction to Schedule K-2 (Form 8865) for tax year 2023 -- 08-MARCH-2024 Frequently asked questions (FAQs) for Schedules K-2 and K-3 (Forms 1065, 1120S, and 8865) -- 16-FEB-2022 Changes to the 2021 Instructions for Schedules K-2 and K-3 (Form 8865) -- 18-JAN-2022 Other items you may find useful All Form 8865 revisions Form 8838-P, Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c)) PDF Frequently asked questions (FAQs) for 2021 short-tax year pass-through entity returns and Schedules K-2 and K-3 About Publication 542, Corporations Schedule K-1 (Form 8865), Partner’s Share of Income, Deductions, Credits, etc. PDF Schedule O (Form 8865), Transfer of Property to a Foreign Partnership (under section 6038B) PDF Schedule P (Form 8865), Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership (under section 6046A) PDF Other current products Related items About Form 1040, U.S. Individual Income Tax Return About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 1065, U.S. Return of Partnership Income About Form 3468, Investment Credit About Form 4562, Depreciation and Amortization (Including Information on Listed Property) About Form 4797, Sales of Business Property
