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Line F2(b) has been added to page 1 of Form 8865 to request the reference ID number of the foreign partnership. This entry space is optional for the foreign partnership's tax year that begins in 2011. See the instructions for line F2(b), later, for additional information.
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Line 7a "Loans to partners" has been added to Schedule L (Form 8865). All loans to partners or persons related to partners must be reported on line 7a.
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The IRS has created a page on IRS.gov for information about Form 8865 and its instructions, at
www.irs.gov/form8865. Information about any future developments affecting Form 8865 (such as legislation enacted after we release it) will be posted on that page.
For information on the validity of entity classification elections made by certain foreign eligible entities under Regulations section 301.7701-3(c) where there is uncertainty regarding the number of owners of the foreign eligible entity on the effective date of the election, see Revenue Procedure 2010-32. Revenue Procedure 2010-32 is available at www.irs.gov/irb/2010-36_IRB/ar09.html.
For information on filing a late entity classification election under section 7701, see Revenue Procedure 2009-41 and the
instructions for Form 8832, Entity Classification Election. Revenue Procedure 2009-41 is available at
www.irs.gov/irb/2009-39_IRB/ar17.html.
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