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. Current Revision Form 1065 PDF Instructions for Form 1065 (Print Version PDF) Recent Developments Clarifications for the 2020 Partner's Instructions for Schedule K-1 (Form 1065) -- 18-MAR-2021 Tax Shelter Election in Regulations Section 1.448-2(b)(2)(iii)(B)(2) -- 19-FEB-2021 Treasury and IRS release draft partnership form to provide greater clarity on international tax reporting --18-AUG-2020 Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Form 1065 BBA Partnerships Filing Amended Returns for CARES Act Relief -- 13 - APR - 2020 Clarifications for Disregarded Entity Reporting and section 743(b) Reporting -- 26 - MAR – 2020 Micro-Captive Arrangements -- 23-MAR-2020 Corrections to the 2019 Instructions for Form 1065 -- 10-MAR-2020 Correction to 2018 Instructions for Form 1065, U.S. Return of Partnership Income -- 27 -MAR-2019 Reporting Related to IRC Section 965 on 2017 Returns -- 08-MAR-2018 Other Items You May Find Useful Clarifications for Disregarded Entity Reporting and section 743(b) Reporting All Form 1065 Revisions 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 Other Current Products Related Items Schedules for Form 1065 About Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons About Form 1065-X, Amended Return or Administrative Adjustment Request (AAR) About Form 1125-A, Cost of Goods Sold About Form 1128, Application to Adopt, Change or Retain a Tax Year About Form 3115, Application for Change in Accounting Method About Form 3468, Investment Credit About Form 3800, General Business Credit About Form 4562, Depreciation and Amortization (Including Information on Listed Property) About Form 4797, Sales of Business Property About Form 8979, Partnership Representative Revocation, Designation, and Resignation
