Index

A

Accounting Methods, Accounting Methods
Change in accounting method, Change in accounting method.
Mark-to-Market Accounting Method, Mark-to-market accounting.
Traders in securities or commodities, and dealers in commodities, Mark-to-market accounting.
Accounting methods
Accrual method, Accrual method.
Accounting Periods, Accounting Periods
Activities of Electing Large Partnerships (ELPs), Activities of Electing Large Partnerships (ELPs)
Administrative Adjustment Requests
Form 8082, Administrative Adjustment Requests
Analysis of Net Income (Loss), Analysis of Net Income (Loss)
Assembling the Return, Assembling the Return
At-risk activities, Partner's Share of Liabilities (Schedule K-1)

C

Capital Assets, What are Capital Assets?
Capital Gains and Losses, Schedule D. Capital Gains and Losses
Charitable Contributions, Line 9
Codes
Principal Business Activity, Codes for Principal Business Activity and Principal Product or Service
Schedule K-1, Box 9, Box 9 Codes (Schedule K-1)
Contributions to the Partnership, Contributions to the Partnership

D

Deductions, Deductions
Bad Debts, Line 15. Bad Debts
Depletion, Line 20. Depletion
Depreciation, Line 19. Depreciation and Section 179 Expense Deduction
Employee Benefit Programs, Line 22. Employee Benefit Programs
Guaranteed Payments to Partners, Line 13. Guaranteed Payments to Partners
Interest, Line 18. Interest
Limitations, Limitations on Deductions
Other Deductions, Line 23. Other Deductions
Rent, Line 16. Rent
Repairs and Maintenance, Line 14. Repairs and Maintenance
Retirement Plans, etc., Line 21. Retirement Plans, etc.
Salaries and Wages, Line 12. Salaries and Wages
Section 179 Expense, Line 19. Depreciation and Section 179 Expense Deduction
Section 263A uniform capitalization rules, Section 263A uniform capitalization rules.
Special Rules
Entertainment facilities, Entertainment facilities.
Meals and entertainment, Meals and entertainment.
Membership dues, Membership dues.
Travel, Travel.
Taxes and Licenses, Line 17. Taxes and Licenses
Definitions, Partnership
Depreciation, Line 19. Depreciation and Section 179 Expense Deduction
Discharge of Indebtedness, Line 8. Income From Discharge of Indebtedness
Dispositions of Contributed Property, Dispositions of Contributed Property
Distributions, Line 6. Distributions

E

Elections
By each partner, Elections Made by Each Partner
By the partnership, Elections Made by the Partnership
Electronic Filing, Electronic Filing
Extension, Extension
Extraterritorial income exclusion, Extraterritorial Income Exclusion
Extraterritorial Income Exclusion, Line 15

F

Foreign Accounts, Question 7. Foreign Accounts
Foreign Disregarded Entity, Question 3
Foreign Partners, Question 4. Foreign Partners
Foreign Partnership, Foreign Partnership
Foreign Tax Credit, Line 14. Foreign Tax Credit Information
Forms and Publications, How to Get, How To Get Forms and Publications
Future Development, Future Developments

G

General Credits, Line 10. General Credits
General Partner, General Partner
General Partnership, General Partnership
Guaranteed Payments to Partners, Line 13. Guaranteed Payments to Partners, Line 3. Guaranteed Payments

I

Inclusion Amount, Line 16. Rent
Income
Gross Receipts or Sales, Line 1a. Gross Receipts or Sales
Net Farm Profit (Loss), Line 7. Net Farm Profit (Loss)
Net Gain (Loss) From Form 4797, Line 9. Net Gain (Loss) From Form 4797
Net Income (Loss) From Rental Real Estate Activities, Line 4. Net Rental Real Estate Income (Loss)
Ordinary Income (Loss) From Other Partnerships, Estates, and Trusts, Line 6. Ordinary Income (Loss) From Other Partnerships, Estates, and Trusts
Other Income (Loss), Line 10. Other Income (Loss)
Interest charged, Interest
Interest Income, Passive Activity Reporting Requirements, Line 1
Inversion Gain, Line 15
Investment Interest, Line 7
Items for Special Treatment, Items for Special Treatment
Constructive sale treatment, Constructive sale treatment for certain appreciated positions.
Rollover of Gain from Qualified Stock, Rollover of gain from qualified stock.
Special Rules for Traders in Securities, Special rules for traders in securities.

L

Limitations on Deductions, Limitations on Deductions
Limited Liability Company, Limited Liability Company
Limited Liability Partnership, Limited Liability Partnership
Limited Partner, Limited Partner
Limited Partnership, Limited Partnership
Loans from partners or related to partners, Line 19a. Loans from Partners (or persons related to partners)
Loans to partners, Line 7a. Loans to Partners (or persons related to partners)

M

Miscellaneous Itemized Deductions, Lines 10a and 10b

N

Net Earnings From Self-Employment, Line 13. Net Earnings From Self-Employment
Nonrecourse Loans, Nonrecourse Loans, Line 18. All Nonrecourse Loans

O

Ordinary dividends, Line 1
Overview of Large Partnership Provisions, Overview, Overview of Large Partnership Provisions

P

Paid Preparer Authorization, Paid Preparer Authorization
Paid Preparer's Information, Paid Preparer's Information
Partner's Share of Liabilities (Schedule K-1), Partner's Share of Liabilities (Schedule K-1)
Partnership Holding
Oil and Gas Properties, Partnerships Holding Oil and Gas Properties
Residual Interests in Real Estate Mortgage Investment Conduits (REMICs), Partnerships Holding Residual Interests in Real Estate Mortgage Investment Conduits (REMICs)
Passive Activity Reporting Requirements, Passive Activity Reporting Requirements
Passive Loss Limitation Activities, Passive Loss Limitation Activities
Penalties
Failure To Furnish Information Timely, Failure To Furnish Information Timely
Late Filing of Return, Late Filing of Return
Late Payment of Tax, Late Payment of Tax
Trust Fund Recovery Penalty, Trust Fund Recovery Penalty
Private Delivery Services, Private Delivery Services
Publicly Traded Partnerships, Publicly Traded Partnerships (PTPs)

Q

Qualified dividends, Lines 2a Through 2c

R

Recordkeeping, Recordkeeping
Rental Activities, Rental Activities

S

Schedule D–Capital Gains and Losses, Schedule D. Capital Gains and Losses
Specific Instructions, Specific Instructions
Schedule K and K-1, Partner's Shares of Income, Credits, Deductions, etc., Schedules K and K-1. Partners' Shares of Income, Credits, Deductions, etc.
Schedule L, Balance Sheets per Books, Schedule L. Balance Sheets per Books
Schedule M-1, Reconciliation of Income (Loss), Schedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per Return
Schedule M-2, Analysis of Partners' Capital Accounts, Schedule M-2. Analysis of Partners' Capital Accounts
Section 108(i), Election to defer income from cancelled debt., Line 15
Section 179 Expense Deduction, Line 19. Depreciation and Section 179 Expense Deduction
Section 263A uniform capitalization rules, Section 263A uniform capitalization rules.
Self-charged interest, Self-Charged Interest
Separately Stated Items, Separately Stated Items
Substitute Forms, Substitute Forms
Syndication Costs, Syndication costs.

T

Tax, Line 26. Tax
Tax Issues, Unresolved, Contacting Your Taxpayer Advocate
Tax-Exempt Interest Income, Line 9. Tax-Exempt Interest Income
Tax-Exempt Partners, Tax-Exempt Partners
Tax-Exempt Securities, Line 5. Tax-Exempt Securities
Termination of the Partnership, Termination of the Partnership
Trade or Business Activities, Trade or Business Activities
Transactions Between Related Taxpayers, Transactions between related taxpayers.
Travel and Entertainment, Line 4b. Travel and Entertainment

U

Unrealized Receivables and Inventory Items, Unrealized Receivables and Inventory Items
Unrecaptured section 1250 gain, Line 15, Instructions for the Unrecaptured Section 1250 Gain Worksheet
Unresolved Tax Issues, Contacting Your Taxpayer Advocate

W

What's New, What's New
When To File, When To File
Where To File, Where To File
Who Must Sign, Who Must Sign

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