Partnerships file an information return to report their income, gains, losses, deductions, credits, etc. A partnership does not pay tax on its income but “passes through” any profits or losses to its partners. Partners must include partnership items on their tax or information returns.
Reporting Related to IRC Section 965 on 2017 Returns -- 08-MAR-2018
Other Items You May Find Useful
Form 8979, Partnership Representative Revocation, Designation, and Resignation
About Publication 15 (Circular E), Employer's Tax Guide
About Publication 51 (Circular A), Agricultural Employer's Tax Guide
About Publication 225, Farmer's Tax Guide
Comment on Form 1065
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