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Form 1065 Additional Items You May Find Useful

Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ)
This publication contains general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees.

Publication 463, Travel, Entertainment, Gift, and Car Expenses
This publication explains what expenses are deductible, how to report them on your return, what records you need to prove your expenses, and how to treat any expense reimbursements you may receive.

Publication 514, Foreign Tax Credit for Individuals
This publication discusses the credit or itemized deduction you may be able to take if you paid or accrued foreign taxes to a foreign country on foreign source income and you are subject to U.S. tax on that same income.

Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations.

Publication 526, Charitable Contributions
This publication explains how to claim a deduction for charitable contributions. It discusses organizations qualified to receive them, the types of contributions you can deduct, how much you can deduct, what records to keep, and how to report them.

Publication 535, Business Expenses
This publication discusses common business expenses and explains what is and is not deductible. The chapters cover general rules for deducting business expenses and specific expenses.

Publication 541, Partnerships
This publication provides supplemental federal income tax information for partnerships and partners. It supplements the information provided in the instructions for Form 1065, U. S. Return of Partnership Income, and the Partner’s Instructions for Schedule K-1 (Form 1065).

Publication 550, Investment Income and Expenses
This publication provides information on the tax treatment of investment income and expenses, including information for individual shareholders of mutual funds or other regulated investment companies, such as money market funds.

Publication 561, Determining the Value of Donated Property
This publication is designed to help donors and appraisers determine the value of property (other than cash) that is given to qualified organizations. It also explains what kind of information you must have to support the charitable contribution deduction you claim on your return.

Publication 595, Capital Construction Fund for Commercial Fishermen
This publication discusses the Capital Construction Fund (CCF). The CCF is a special investment program administered by the National Marine Fisheries Service (NMFS) and the Internal Revenue Service (IRS). This program allows fishermen to defer paying income tax on certain income they invest in a CCF account and later use to acquire, build, or rebuild fishing vessels.

Publication 598, Tax on Unrelated Business Income of Exempt Organizations
This publication covers the rules for the tax on unrelated business income of exempt organizations. It explains which organizations are subject to the tax, the requirements for filing a tax return, what an unrelated trade or business is and how to figure unrelated business taxable income

Publication 925, Passive Activity and At-Risk Rules
This publication discusses the passive activity and at-risk rules that may limit the amount of deductible losses from a trade, business, rental, or other income-producing activity.

Publication 946, How To Depreciate Property
This publication explains how you can recover the cost of business or income-producing property through deductions for depreciation.

Publication 947, Practice Before the IRS and Power of Attorney
This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a representative.

Publication 1167, General Rules and Specifications for Substitute Forms and Schedules
The purpose of this revenue procedure is to provide guidelines and general requirements for the development, printing, and approval of substitute tax forms.

Publication 3112
IRS e-file Application and Participation

Publication 4163 Modernized e-file Handbook for Authorized e-file Providers for Form 1120/1120S
This publication is used by Electronic Return Orginators in preparing and submitting Corporate, Partnership, ETEC and Exempt Organization tax returns and extensions.

Publication 4164 Modernized e-file Guide for Software Developers and Transmitters
This publication is used by Electronic Return Originators in preparing and submitting Corporate, Partnership and Exempt Organization tax returns and extensions.

Page Last Reviewed or Updated: 15-Sep-2016