Table of Contents
We ask for the information on these forms to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.
The time needed to complete and file the following forms and related schedules will vary depending on individual circumstances. The estimated average times are:
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or the form
|Copying, assembling, and sending the form to the IRS|
|Form 1065-B||32 hr., 45 min.||36 hr., 44 min.||70 hr., 31 min.||9 hr., 6 min.|
|Schedule D (Form 1065-B)||9 hr., 34 min.||1 hr., 45 min.||2 hr., 55 min.||16 min.|
|Schedule D-1 (Form 1065-B)||3 hr., 6 min.||1 hr., 35 min.||1 hr., 42 min.|
|Schedule K-1 (Form 1065-B)||5 hr., 44 min.||7 hr., 31 min.||11 hr., 40 min.||1 hr., 4 min.|
|Schedule L (Form 1065-B)||14 hr., 35 min.||12 min.||26 min.|
|Schedule M-1 (Form 1065-B)||3 hr., 35 min.||1 hr.||1 hr., 6 min.|
|Schedule M-2 (Form 1065-B)||2 hr., 52 min.||12 min.||15 min.|
|Schedule M-3 (Form 1065-B)||58 hr., 49 min.||9 hr., 25 min.||23 hr., 49 min.||3 hr., 45 min.|
|Worksheet for Figuring Net Earnings (Loss) From Self-Employment||3 hr., 6 min.||6 min.||9 min.|
|Unrecaptured Section 1250 Gain Worksheet — Line 15||2 hr., 52 min.||18 min.||21 min.|
|*28% Rate Gain Worksheet — Line 15||1 hr., 12 min.||1 min.|
If you have comments concerning the accuracy of these time estimates or suggestions for making these forms simpler, we would be happy to hear from you. You can write to the Internal Revenue Service, Tax Forms and Publications, SE:W:CAR:MP:TFP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send the tax form to this address. Instead, see Where To File for more information.
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