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

A U.S. person files Form 8865 to report the information required under:

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

Current revision

Instructions for Form 8865 (Print version PDF)

Recent developments

Instructions for filing Form 8865 and attaching Form 3800 and certain other forms for tax years beginning in 2023 -- 12-MAR-2024

Correction to Schedule K-2 (Form 8865) for tax year 2023 -- 08-MARCH-2024

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)) PDF

About Publication 542, Corporations

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

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

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

Other current products

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