Table of Contents
For the latest information about developments related to Form 8865, its schedules, and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8865.
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Form 8865. Line F2(b) is used to request the reference ID number of the foreign partnership and must be completed for tax years beginning in 2012. See the instructions for line F2(b) for details.
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Schedule K-1 (Form 8865). New line A2 has been added to request the reference ID number of the foreign partnership. See the instructions for Schedule K-1, line A2.
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A new line has been added to Schedule O and Schedule P to request the reference ID number of the foreign partnership.
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Schedule L. New line 19a, "Loans from partners," has been added.
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The Schedule D for Form 8865 has been replaced with Schedule D (Form 1065), Capital Gains and Losses. Foreign partnerships must use Schedule D (Form 1065) to report capital gains and losses.
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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