U.S. Return of Income for Electing Large Partnerships
Section references are to the Internal Revenue Code unless otherwise noted.
2012
Table of Contents
- Instructions for Form 1065-B - Introductory Material
- General Instructions
- Purpose of Form
- Electing Large Partnership (ELP) Status
- Definitions
- Termination of the Partnership
- Electronic Filing
- For More Information on Filing Electronically
- Electronic Filing Waiver
- When To File
- Where To File
- Who Must Sign
- Interest and Penalties
- Accounting Methods
- Accounting Periods
- Rounding Off to Whole Dollars
- Recordkeeping
- Administrative Adjustment Requests
- Assembling the Return
- Overview
- Separately Stated Items
- Limitations
- Elections Made by the Partnership
- Effect of Section 743(b) Basis Adjustment on Partnership Items
- Elections Made by Each Partner
- Partner's Dealings With Partnership
- Contributions to the Partnership
- Dispositions of Contributed Property
- Recognition of Precontribution Gain on Certain Partnership Distributions
- Unrealized Receivables and Inventory Items
- Activities of Electing Large Partnerships (ELPs)
- Special Reporting Requirements
- Extraterritorial Income Exclusion
- Specific Instructions
- Part I. Taxable Income or Loss from Passive Loss Limitation Activities
- Part II. Taxable Income or Loss From Other Activities
- Line 2. Cost of Goods Sold.
- Schedule B. Other Information
- Schedule D. Capital Gains and Losses
- Schedules K and K-1. Partners' Shares of Income, Credits, Deductions, etc.
- Specific Instructions for Schedules K and K-1
- Partner's Share of Liabilities (Schedule K-1)
- Line 1. Taxable Income (Loss) From Passive Loss Limitation Activities
- Line 2. Taxable Income (Loss) From Other Activities
- Line 3. Qualified Dividends
- Line 4a. Net Capital Gain (Loss) From Passive Loss Limitation Activities
- Line 4b. Net Capital Gain (Loss) From Other Activities
- Lines 5 and 6
- Line 7. Guaranteed Payments to Partners
- Line 8. Income From Discharge of Indebtedness
- Line 9. Tax-Exempt Interest Income
- Line 10. General Credits
- Line 11. Low-Income Housing Credit
- Line 12. Rehabilitation Credit From Rental Real Estate Activities
- Line 13. Net Earnings From Self-Employment
- Line 14. Foreign Tax Credit Information
- Line 15
- Instructions for the Unrecaptured Section 1250 Gain Worksheet
- Box 9 Codes (Schedule K-1)
- Analysis of Net Income (Loss)
- Schedule L. Balance Sheets per Books
- Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return
- Schedule M-2. Analysis of Partners' Capital Accounts
- Instructions for Form 1065-B - Notices
- Instructions for Form 1065-B - 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
- Codes for Principal Business Activity and Principal Product or Service
| More Online Instructions |