Instructions for filing Form 8865 and attaching Form 3800 and certain other forms for tax years beginning in 2023

 

If you’re filing Form 3800, General Business Credit, as part of your Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, attached to your income, partnership, exempt organization, or corporate tax return:

  • In the top margin of that Form 3800, enter the EIN from line G2(a) of that Form 8865 or, if no EIN, the Reference ID number from line G2(b) of that Form 8865.
  • Make the same entry on other forms attached to your Form 8865. Some examples include Schedule F (Form 1040), Profit or Loss From Farming; Schedule D (Form 1065), Capital Gains and Losses; Form 3468, Investment Credit; Form 4562, Depreciation and Amortization (Including Information on Listed Property); or Form 4797, Sales of Business Property.
  • Attach a statement to your return naming each form that you’ve attached and marked as directed above. Attach these forms with their respective Forms 8865 after all the other forms for your tax return.