About Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships

A U.S. person files this form to report the information required under:

  • section 6038 (reporting with respect to controlled foreign partnerships),
  • section 6038B (reporting of transfers to foreign partnerships), or
  • section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).

Current Revision

Recent Developments

None at this time.

Other Items You May Find Useful

All Form 8865 Revisions

Form 8838-P, Consent To Extend the Time To Assess Tax Pursuant to the Gain Deferral Method (Section 721(c))

About Publication 542, Corporations

Schedule K-1 (Form 8865), Partner’s Share of Income, Deductions,Credits, etc.

Schedule O (Form 8865), Transfer of Property to a Foreign Partnership (under section 6038B)

Schedule P (Form 8865), Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership (under section 6046A)

Other Current Products