Partnerships file Form 8308 to report the sale or exchange by a partner of all or part of a partnership interest where any money or other property received in exchange for the interest is attributable to unrealized receivables or inventory items (that is, where there has been a section 751(a) exchange). Current revision Form 8308PDF Recent developments Additional time for partnerships to provide complete Forms 8308 for section 751(a) exchanges occurring in calendar year 2023 -- 29-JAN-2024 Taxpayer relief for certain tax-related deadlines due to coronavirus pandemic -- 14-APR-2020 Other items you may find useful All revisions for Form 8308 About Publication 541, Partnerships Other current products Related items About Form 1065, U.S. Return of Partnership Income
