Table of Contents

• Instructions for Form 8865 - Main Contents
  • General Instructions
    • Purpose of Form
    • Who Must File
    • Categories of Filers
    • Exceptions to Filing
    • Relief for Category 1 and 2 Filers When the Foreign Partnership Files Form 1065 or Form 1065-B
    • When To File
    • Definitions
    • Penalties
    • Corrections to Form 8865
  • Specific Instructions
    • Tax Year
    • Identifying Numbers and Addresses
    • Item A—Category of Filer
    • Item C
    • Item D—Identification of Common Parent
    • Item E
    • Item F1
    • Item F6—Principal Business Activity Code
    • Item F8a—Functional Currency
    • Item F8b—Exchange Rate
    • Item G2
    • Item G6
    • Item G8—Separate Units
    • Item G9
    • Signature
  • Schedule A—Constructive Ownership of Partnership Interest
  • Schedule A-1—Certain Partners of Foreign Partnership
    • Exception.
  • Schedule A-2—Affiliation Schedule
  • Schedule B—Income Statement—Trade or Business Income
    • Specific Instructions for Schedule B
  • Schedule D—Capital Gains and Losses
    • Specific Instructions for Schedule D
  • Schedules K and K-1—Partners' Distributive Share Items
    • Schedule K
    • Schedule K-1
    • Specific Instructions for Schedules K and K-1
  • Schedule L—Balance Sheets per Books
    • Exception.
  • Schedule M—Balance Sheets for Interest Allocation
    • Exception.
  • Schedule M-1—Reconciliation of Income (Loss) per Books With Income (Loss) per Return
    • Specific Instructions for Schedule M-1
  • Schedule M-2—Analysis of Partners' Capital Accounts
    • Specific Instructions for Schedule M-2
  • Schedule N—Transactions Between Controlled Foreign Partnership and Partners or Other Related Entities
  • Schedule O—Transfer of Property to a Foreign Partnership
    • Part I—Transfers Reportable Under Section 6038B
    • Part II—Dispositions Reportable Under Section 6038B
    • Part III—Gain Recognition Under Section 904(f)(3) or (f)(5)(F)
  • Schedule P—Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership
    • Part I—Acquisitions
    • Part II—Dispositions
    • Part III—Change in Proportional Interest
    • Part IV—Supplemental Information Required To Be Reported
  • Privacy Act and Paperwork Reduction Act Notice.
• Instructions for Form 8865 - Additional Material
  • Codes for Principal Business Activity and Principal Product or Service
    • Agriculture, Forestry, Fishing and Hunting
    • Mining
    • Utilities
    • Construction
    • Manufacturing
    • Wholesale Trade
    • Retail Trade
    • Transportation and Warehousing
    • Information
    • Finance and Insurance
    • Real Estate and Rental and Leasing
    • Professional, Scientific, and Technical Services
    • Management of Companies (Holding Companies)
    • Administrative and Support and Waste Management and Remediation Services
    • Educational Services
    • Health Care and Social Assistance
    • Arts, Entertainment, and Recreation
    • Accommodation and Food Services
    • Other Services
  • Index