Index

A

Accounting methods, Accounting Methods
Accrual method, Accrual method.
Change in accounting method, Change in accounting method.
Mark-to-market accounting method, Mark-to-market accounting method.
Nonaccrual experience method, Nonaccrual-experience method.
Nonaccrual-experience method, Nonaccrual-experience method.
Percentage of completion method, Percentage of completion method.
Accounting periods, Accounting Periods
Adjusting deductions for certain credits, Reducing certain expenses for which credits are allowable.
Administrative adjustment request, Amended Return
Allocation of partnership items
Contributed property, How Income Is Shared Among Partners
Liabilities, Item K. Partner's Share of Liabilities
Nonrecourse liabilities, Item K. Partner's Share of Liabilities
Partnership agreement, How Income Is Shared Among Partners
Special allocations, Special Allocations
Alternative minimum tax, Alternative Minimum Tax (AMT) Items
Adjusted gain (loss), Line 17b. Adjusted Gain or Loss
Depletion (other than oil and gas), Line 17c. Depletion (Other Than Oil and Gas)
Depreciation adjustment on property placed in service after 1986, Line 17a. Post-1986 Depreciation Adjustment
Oil, gas, and geothermal properties, Oil, Gas, and Geothermal Properties—Gross Income and Deductions
Amended return, Amended Return
Analysis of net income (loss), Analysis of Net Income (Loss)
Analysis of partner's capital account, Item L. Partner's Capital Account Analysis
Analysis of partners' capital accounts, Schedule M-2. Analysis of Partners' Capital Accounts
Assembling the return, Assembling the Return
At-risk activities, Item K. Partner's Share of Liabilities
Attached statements, Attached statements.
Audits
Tax Matters Partner, Designation of Tax Matters Partner (TMP)

B

Balance sheets per books, Schedule L. Balance Sheets per Books
Business start-up expenses, Business start-up and organizational costs.

D

Deductions
Bad debts, Line 12. Bad Debts
Depletion, Line 17. Depletion
Depreciation, Line 16. Depreciation
Employee benefit programs, Line 19. Employee Benefit Programs
Entertainment facilities, Entertainment facilities.
Guaranteed payments, Line 10. Guaranteed Payments to Partners
How to report, Deductions
Interest, Line 15. Interest
Limitations, Limitations on Deductions
Meals and entertainment, Travel, meals, and entertainment.
Membership dues, Membership dues.
Reforestation expenditures, Reforestation expenditures.
Rent, Line 13. Rent
Repairs and maintenance, Line 11. Repairs and Maintenance
Retirement plans, Line 18. Retirement Plans, etc.
Salaries and wages, Line 9. Salaries and Wages , Line 4. Guaranteed Payments to Partners
Taxes and licenses, Line 14. Taxes and Licenses
Transactions between related taxpayers, Transactions between related taxpayers.
Travel, Travel, meals, and entertainment.
Wages, Line 9. Salaries and Wages
Definitions, Definitions
Depreciation, Line 16. Depreciation
Dispositions of contributed property, Dispositions of Contributed Property
Distributions
Cash and marketable securities, Distributions
Other property, Line 19b. Distributions of other property.
Recognition of precontribution gain, Recognition of Precontribution Gain on Certain Partnership Distributions
Dividends, Line 6a. Ordinary Dividends , Line 6b. Qualified Dividends
Domestic production activities deduction, Domestic production activities deduction (codes T, U, and V).

E

Elections
By each partner, Elections Made by Each Partner
By the partnership, Elections Made by the Partnership
Electronic filing, Electronic Filing
Entity classification election, Entity Classification Election
Extensions, Extension of Time To File
Extraterritorial income exclusion, Extraterritorial Income Exclusion , Line 16n. Other Foreign Tax Information

F

Foreign accounts, Question 10. Foreign Accounts
Foreign partners, withholding, Question 16. Foreign Partners
Foreign partnership, Foreign Partnership
Foreign taxes, Foreign Transactions
Foreign trusts, transactions, Question 11
Forms
How to get, How To Get Forms and Publications
Future Developments, Future Developments

I

Inclusion amount, Line 13. Rent
Income
Gross receipts or sales, Line 1a. Gross Receipts or Sales
Tax-exempt income, Tax-exempt income.
Trade or business, Income
Installment sales, Installment sales.
Interest income, Line 5. Interest Income
Interest on production expenditures, Line 15. Interest
Investment
Income and expenses, Lines 20a and 20b. Investment Income and Expenses
Interest expense, Line 13b. Investment Interest Expense

L

Limited liability company, Limited Liability Company
Limited liability partnership, Limited Liability Partnership
Limited partner, Limited Partner
Limited partnership, Limited Partnership

N

Net section 1231 gain (loss), Line 10. Net Section 1231 Gain (Loss)
Nondeductible expenses, Tax-Exempt Income and Nondeductible Expenses
Nonrecourse liabilities, Item K. Partner's Share of Liabilities
Nonrecourse loans, Nonrecourse Loans , Item K. Partner's Share of Liabilities
Notice of inconsistent treatment, Amended Return

O

Ordinary business income (loss), Line 1. Ordinary Business Income (Loss)

P

Paid preparer authorization, Paid Preparer Authorization
Partner contributing property with a built-in gain or loss, Item M. Did the Partner Contribute Property With a Built-in Gain or Loss?
Passive activity limitations
Grouping activities, Grouping Activities
Passive activities defined, Passive Activity Limitations
Recharacterization of passive income, Recharacterization of Passive Income
Rental activities, Rental Activities
Reporting requirements, Passive Activity Reporting Requirements
Trade or business activities, Trade or Business Activities
Penalties, Penalties
Failure to furnish information timely, Failure To Furnish Information Timely
Late filing, Late Filing of Return
Trust fund recovery, Trust Fund Recovery Penalty
Period covered, Period Covered
Portfolio income, Portfolio Income , Portfolio Income
Private delivery services, Private Delivery Services
Publicly traded partnerships, Domestic Partnerships , Passive Activity Limitations , Line 4. Ordinary Income (Loss) From Other Partnerships, Estates, and Trusts

S

Sale of partnership interests, Unrealized Receivables and Inventory Items
Sale of small business stock
Exclusion, Other income (loss) (code F).
Rollover, Other income (loss) (code F).
Schedule
B, Schedule B. Other Information
K, Schedules K and K-1. Partners' Distributive Share Items , Specific Instructions (Schedules K and K-1, Part III, Except as Noted)
K-1, Schedules K and K-1. Partners' Distributive Share Items , Specific Instructions (Schedules K and K-1, Part III, Except as Noted)
L, Schedule L. Balance Sheets per Books
M-1, Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return
M-2, Schedule M-2. Analysis of Partners' Capital Accounts
M-3, Item J. Schedule C and Schedule M-3 , Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return
Section 108(i), Election to defer income from cancelled debt. , Cancellation of debt (code E). , Other income (loss) (code F). , Other deductions (code W). , Section 108(i) information (code X).
Section 179 expense deduction, Line 12. Section 179 Deduction
Recapture, Recapture of section 179 deduction (code M).
Section 481(a) adjustment, Section 481(a) adjustment.
Section 59(e) expenditures, Elections Made by Each Partner , Deductions , Exceptions. , Lines 13c(1) and 13c(2). Section 59(e)(2) Expenditures
Self-charged interest, Self-Charged Interest
Self-employment, Self-Employment
Signatures
General partner or LLC member manager, Who Must Sign
Paid preparer, Paid Preparer's Information
Small partnerships, Question 5
Special allocations, Special Allocations
Substitute forms, Substitute Forms
Syndication costs, Syndication costs.

T

Tax Matters Partner (TMP), Designation of Tax Matters Partner (TMP)
Tax shelter
Registration, Question 9
Tax-exempt income, Tax-Exempt Income and Nondeductible Expenses
Termination of partnership, Termination of the Partnership
Travel and entertainment, Travel, meals, and entertainment. , Line 4b. Travel and Entertainment

U

Uniform capitalization rules, Section 263A uniform capitalization rules.
Unrealized receivables and inventory
Sale of partnership interests, Unrealized Receivables and Inventory Items
Unrecaptured section 1250 gain, Line 9c. Unrecaptured Section 1250 Gain
Unrelated business taxable income, Unrelated business taxable income (code V).

W

What's new, What's New
When to file, When To File
Who must file, Who Must File

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