Partnerships and Partners

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Partnerships and Partners


Forms and Instructions

Relevant Forms

Form 990 (Schedule R) Related Organizations and Unrelated Partnerships
Instructions for Schedule R (Form 990), Related Organizations and Unrelated Partnerships

Form 1065 U.S. Return of Partnership Income
Instructions for Form 1065, U.S. Return of Partnership Income

Form 1065 (Schedule B-1) Information on Partners Owning 50% or More of the Partnership

Topic Screen for this Form

Form 1065 (Schedule K-1) Partner's Share of Income, Deductions, Credits, etc.
Instructions for Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc.

Form 1065 (Schedule M-3) Net Income (Loss) Reconciliation for Certain Partnerships

Topic Screen for this Form

Form 1065-B U.S. Return of Income for Electing Large Partnerships
Instructions for Form 1065-B, U.S. Return of Income for Electing Large Partnerships

Form 1065-B (Schedule K-1) Partner's Share of Income (Loss) From an Electing Large Partnership
Instructions for Schedule K-1 (Form 1065-B), Partner's Share of Income (Loss) From an Electing Large Partnership

Form 1120-F (Schedule P) List of Foreign Partner Interests in Partnerships
Instructions for Schedule P (Form 1120-F), List of Foreign Partner Interests in Partnerships

Form 1128 Application to Adopt, Change or Retain a Tax Year
Instructions for Form 1128, Application to Adopt, Change, or Retain a Tax Year

Form 4797 Sales of Business Property
Instructions for Form 4797, Sales of Business Property

Form 8082 Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)
Instructions for Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)

Form 8308 Report of a Sale or Exchange of Certain Partnership Interests

Topic Screen for this Form

Form 8453-B U.S. Electing Large Partnership Declaration for an IRS e-file Return

Topic Screen for this Form

Form 8453-PE U.S. Partnership Declaration for an IRS e-file Return

Topic Screen for this Form

Form 8752 Required Payment or Refund Under Section 7519

Topic Screen for this Form

Form 8804 Annual Return for Partnership Withholding Tax (Section 1446)
Instructions for Forms 8804, 8805 and 8813, Annual Return for Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding tax, and Partnership Withholding Tax Payment (Section 1446)

Form 8804 (Schedule A) Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships
Instructions for Schedule A (Form 8804), Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships

Form 8804-C Certificate of Partner-Level Items to Reduce Section 1446 Withholding
Instructions for Form 8804-C, Certificate of Partner-Level Items to Reduce Section 1446 Withholding

Form 8804-W Installment Payments of Section 1446 Tax for Partnerships
Instructions for Form 8804-W, Installment Payments of Section 1446 Tax for Partnerships

Form 8805 Foreign Partner's Information Statement of Section 1446 Withholding tax
Instructions for Forms 8804, 8805 and 8813, Annual Return for Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding tax, and Partnership Withholding Tax Payment (Section 1446)

Form 8813 Partnership Withholding Tax Payment Voucher (Section 1446)
Instructions for Forms 8804, 8805 and 8813, Annual Return for Partnership Withholding Tax (Section 1446), Foreign Partner's Information Statement of Section 1446 Withholding tax, and Partnership Withholding Tax Payment (Section 1446)

Form 8825 Rental Real Estate Income and Expenses of a Partnership or an S Corporation

Topic Screen for this Form

Form 8832 Entity Classification Election

Topic Screen for this Form

Form 8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships
Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships

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

Topic Screen for this Form

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

Topic Screen for this Form

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

Topic Screen for this Form

Form 8879-B IRS e-file Signature Authorization for Form 1065-B

Topic Screen for this Form

Form 8879-PE IRS e-file Signature Authorization for Form 1065

Topic Screen for this Form

Form 8893 Election of Partnership Level Tax Treatment

Topic Screen for this Form

Form 8894 Request to Revoke Partnership Level Tax Treatment Election

Topic Screen for this Form

Form 8903 Domestic Production Activities Deduction
Instructions for Form 8903, Domestic Production Activities Deduction

Form 8906 Distilled Spirits Credit

Topic Screen for this Form

Form 13751 Waiver of Right to Consistent Agreement of Partnership Items and Partnership-Level Determinations as to Penalties, Additions to Tax, and Additional Amounts

Topic Screen for this Form


Publications

Related Publications

Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Publication 541 Partnerships

Index for this Publication

PDF version of this Publication

Topic Screen for this Publication

Publication 4505 Modernized e-File Test Package for Forms 1065/1065-B

PDF version of this Publication

Topic Screen for this Publication

Publication 4542 Splitting Federal Income Tax Refunds - Information for IRS Partners

PDF version of this Publication

Topic Screen for this Publication

Publication 5047 Facilitated Self Assistance for SPEC Partners

PDF version of this Publication

Topic Screen for this Publication

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Partnership Income

Partnership Income. A partnership generally is not a taxable entity. The income, gains, losses, deductions,...

Publication 509 - Tax Calendars - Tax Calendars

Partnerships. Form 1065. This form is due on the 15th day of the 4th month after the end of the partnership's...

Publication 525 - Taxable and Nontaxable Income - Business and Investment Income

Partnership Income. A partnership generally is not a taxable entity. The income, gains, losses, deductions,...

Publication 538 - Accounting Periods and Methods - Accounting Periods and Methods

Partnership. A partnership must conform its tax year to its partners' tax years unless any of the following...

Publication 559 - Survivors, Executors and Administrators - Final Income Tax Return for Decedent—Form 1040

Partnership Income. The death of a partner closes the partnership's tax year for that partner. Generally,...

Publication 587 - Business Use of Your Home (Including Use by Day-Care Providers) - Where To Deduct

Partners. You may be allowed to deduct unreimbursed ordinary and necessary expenses you paid on behalf of...

Publication 908 - Bankruptcy Tax Guide - Partnerships and Corporations

Partnerships. The filing requirements for a partnership in a bankruptcy proceeding do not change. However,...

Publication 908 - Bankruptcy Tax Guide - Debt Cancellation

Partnerships. If a partnership's debt is canceled because of bankruptcy or insolvency, the rules for the exclusion...

Publication 946 - How to Depreciate Property - How Much Can You Deduct?

Partnerships and Partners. The section 179 deduction limits apply both to the partnership and to each partner....

Frequently Asked Questions

FAQ - Estimated Tax

How do partnerships file and pay quarterly estimated tax payments? Partnerships file Form 1065 (PDF), U.S....

FAQ - Small Business, Self-Employed, Other Business

Are partners considered employees of a partnership or are they self-employed? Partners in a partnership or...

FAQ - Small Business, Self-Employed, Other Business

For IRS purposes, how do I classify a domestic limited liability company? Is it a sole proprietorship, partnership...

FAQ - Small Business, Self-Employed, Other Business

Must a partnership or corporation file a tax form even though it had no income for the year? Partnerships and...

FAQ - Small Business, Self-Employed, Other Business

Can a husband and wife operate a business as a sole proprietorship or do they need to be a partnership? Unless...

Tax Topics

Tax Topic 407

Business Income. Business income is income received from the sale of products or services. For example, fees...

Web Links

IRS.gov Web Site

IRS Issues Rules for Providing K-1s Electronically

Partnership Audit Techniques Guide

Related Topic Links

Amounts Distributed

Basis of Partner's Interest

Club as a Partnership

Corporate or Partnership Property Acquired in a Nontaxable Transfer

Costs of Organizing a Partnership

Disposition of Partner's Interest

Distributions to Shareholders

Exclusion from Partnership Rules

Family Partnership

Flow-through Entities

Foreign Corporations and Partnerships

Foreign Investment in Real Property Tax Act (FIRPTA)

Foreign Partnership

Foreign Taxes from a Partnership or an S Corporation

Forming a Partnership

Guaranteed Payments

Husband and Wife Business

Liquidation at Partner's Retirement or Death

LLCs Classified as Partnerships

Loss from Other Activities from Schedule K-1 (Form 1065-B), Box 2

Organizations Classified as Partnerships

Partner's Basis for Distributed Property

Partner's Gain or Loss

Partners, Shareholders, and Beneficiaries

Partnership Agreement

Partnership Distributions

Partnership Interests

Partnership Liability

Partnership Withholding on Effectively Connected Income (ECI)

Partnerships and Corporations

Partnerships and S Corporations

Partnerships, Income or Loss

Partnerships, S Corporations, and Personal Service Corporations (PSC)

Passive Activity and At-risk Rules

Property Distributed from a Partnership or Corporation

Publicly Traded Partnership

Qualified Joint Venture

Registered Domestic Partners

Sale of Partnership Interest

Self-Employment Income

Small Business Health Care Tax Credit for Small Employers

Terminating a Partnership

Transactions Between Partnership and Partners

Withholding Foreign Partnerships