Clarification for Forms 8985 and 8986, Part II, Item G


알림: 역사 콘텐츠

본 문서는 기록 자료 또는 역사 자료로서 현행 법이나 정책, 절차>를 반영하고 있지 않을 수 있습니다.

On Forms 8985 and 8986, Part II, Item G (December 2019 revisions), enter the date the audited partnership originally furnished the Forms 8986 to its partners.  This date refers to the date Forms 8986 were originally provided to the partners of the audited partnership or the partnership that filed an AAR.  This date is not changed by any subsequent submissions made to correct other items on the Forms 8985 and 8986, even if those corrections require corrected Forms 8986 to be furnished to the partners or pass-through partners.  Corrected Forms 8985 and 8986 should not include any changes to this item.  Subsequent submissions include original submissions by pass-through partners as well as corrected submissions by audited partnerships and pass-through partners.