Internal Revenue Service United States Department of the Treasury

Partner's Instructions for Schedule K-1 (Form 1065-B) (2012)

Partner's Share of Income (Loss) From an Electing Large Partnership (For Partner's Use Only)

Section references are to the Internal Revenue Code unless otherwise noted.

2012


Table of Contents

  • Partner's Instructions for Schedule K-1 (Form 1065-B) - Introductory Material
    • Future Development
  • General Instructions
    • Purpose of Schedule K-1
    • Electing Large Partnerships (ELPs)
    • Errors
    • Sale or Exchange of Partnership Interest
    • Nominee Reporting
    • International Boycotts
    • Definitions
      • General Partner
      • Limited Partner
      • Disqualified Person
      • Nonrecourse Loans
    • Elections
    • Additional Information
    • Limitations on Losses, Deductions, and Credits
      • Basis Rules
      • At-Risk Limitations
      • Passive Activity Limitations
  • Specific Instructions
    • Publicly Traded Partnership (PTP)
    • Partner's Share of Liabilities
      • Boxes 1 Through 9
        • Box 1. Taxable Income (Loss) From Passive Activities
        • Box 2. Taxable Income (Loss) From Other Activities
        • Box 3. Qualified Dividends
        • Box 4a. Net Capital Gain or (Loss) From Passive Activities
        • Box 4b. Net Capital Gain or (Loss) From Other Activities
        • Box 5. Net Passive AMT Adjustment
        • Box 6. Net Other AMT Adjustment
        • Box 7. General Credits
        • Box 8. Low-Income Housing Credit
        • Box 9. Other
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