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).
Other Items You May Find Useful
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)
Comment on Form 8865
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- Form 1040, U.S. Individual Income Tax Return
- Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
- Form 1065, U.S. Return of Partnership Income
- Form 1065-B, U.S. Return of Income for Electing Large Partnerships
- Form 3468, Investment Credit
- Form 4562, Depreciation and Amortization
- Form 4797, Sales of Business Property
- Additional Related Items