Instructions for Form 1065 - Introductory Material

Future Developments

For the latest information about developments related to Form 1065 and its instructions, such as legislation enacted after they were published, go to

What's New

  • Schedule K-1 (Form 1065). New code Y has been added to box 20 of Schedule K-1. Code Y is used to report information related to the net investment income tax. Former Code Y (Other information) is now code Z.

  • Regulations section 1.1411-10(g) election. The partnership can elect to include section 951 inclusions and section 1293 inclusions in net investment income for purposes of section 1411 in the same tax year as the amounts are included in income for chapter 1 purposes. See Regulations section 1.1411–10(g) under Elections Made by the Partnership for more information.

Photographs of Missing Children

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in instructions on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Contacting Your Taxpayer Advocate

The Taxpayer Advocate Service (TAS) is your voice at the IRS. TAS job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven't been able to solve on your own. Remember, the worst thing you can do is nothing at all.

As a taxpayer, you have rights that the IRS must abide by in its dealings with you. TAS online tax toolkit at can help you understand these rights.

If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at You can also call our toll-free number at 1-877-777-4778. If you have access to TTY/TDD equipment, you can call 1-800-829-4059. You can also access IRS through relay services such as the Federal Relay Service at

TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at

How To Get Forms and Publications

Internet.   You can access the IRS website at 24 hours a day, 7 days a week to:
  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers;

  • Download forms, including talking tax forms, instructions, and publications;

  • Use the online Internal Revenue Code, regulations, or other official guidance;

  • Get information on starting and operating a small business;

  • Order IRS products online;

  • Research your tax questions online;

  • Search publications online by topic or keyword;

  • View Internal Revenue Bulletins (IRBs) published in the last few years; and

  • Sign up to receive local and national tax news by email.

By phone and in person.   You can order forms and publications by calling 1-800-TAX-FORM (1-800-829-3676). If you have access to TTY/TDD equipment, you can call 1-800-829-4059 to ask tax questions or to order forms and publications. You can also access the IRS through relay services such as the Federal Relay Service at Additionally, you can get most forms and publications at your local IRS office.

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