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Form 8865 Department of the Treasury Internal Revenue ServiceReturn of U.S. Persons With Respect to Certain Foreign Partnerships Attach to your tax return. Go to www.irs.gov/Form8865 for instructions and the latest information.Information furnished for the foreign partnership222s tax yearbeginning, 2018, and ending, 20 OMB No. 1545-1668 2018 Attachment Sequence No. 118 Name of person filing this return Filer222s identification number Filer222s address (if you aren222t filing this form with your tax return)A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):1 2 3 4 B Filer222s tax year beginning , 20 , and ending , 20 C Filer222s share of liabilities: Nonrecourse $ Qualified nonrecourse financing $ Other $ D If filer is a member of a consolidated group but not the parent, enter the following information about the parent: Name EIN Address E Check if any excepted specified foreign financial assets are reported on this form. See instructions ............ F Information about certain other partners (see instructions) (1) Name (2) Address (3) Identification number (4) Check applicable box(es) Category 1 Category 2 Constructive owner G1 Name and address of foreign partnership 2(a) EIN (if any) 2(b) Reference ID number (see instructions) 3 Country under whose laws organized4 Date of organization 5 Principal place of business 6 Principal business activity code number 7 Principal business activity 8a Functional currency 8b Exchange rate (see instructions) H Provide the following information for the foreign partnership222s tax year:1 Name, address, and identification number of agent (if any) in the United States 2 Check if the foreign partnership must file: Form 1042 Form 8804 Form 1065Service Center where Form 1065 is filed:3 Name and address of foreign partnership222s agent in country of organization, if any 4 Name and address of person(s) with custody of the books and records of the foreign partnership, and the location of such books and records, if different5 During the tax year, did the foreign partnership pay or accrue any interest or royalty for which the deduction is not allowed under section 267A? See instructions ..................... Yes NoIf 223Yes,224 enter the total amount of the disallowed deductions ................. $6Is the partnership a section 721(c) partnership, as defined in Temporary Regulations section 1.721(c)-1T(b)(14)?.. Yes No7Were any special allocations made by the foreign partnership? ................ Yes No8 Enter the number of Forms 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs), attached to this return. See instructions ............ 9 How is this partnership classified under the law of the country in which it222s organized? . 10 a Does the filer have an interest in the foreign partnership, or an interest indirectly through the foreign partnership, that222s a separate unit under Reg. 1.1503(d)-1(b)(4) or part of a combined separate unit under Reg. 1.1503(d)-1(b)(4)(ii)? If 223No,224 skip question 10b Yes NobIf 223Yes,224 does the separate unit or combined separate unit have a dual consolidated loss, as defined in Reg. 1.1503(d)-1(b)(5)(ii)? Yes No11Does this partnership meet both of the following requirements?1. The partnership222s total receipts for the tax year were less than $250,000.2. The value of the partnership222s total assets at the end of the tax year was less than $1 million.If 223Yes,224 don222t complete Schedules L, M-1, and M-2.}..... Yes No Sign Here Only if You222re Filing This Form Separately and Not With Your Tax Return. Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is based on all information of which preparer has any knowledge. Signature of general partner or limited liability company member DatePaid Preparer Use Only Print/Type preparer222s name Preparer222s signature Date Check if self-employed PTIN Firm222s name Firm222s address Firm222s EIN Phone no. For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. Cat. No. 25852A Form 8865 (2018) American LegalNet, Inc. www.FormsWorkFlow.com Form 8865 (2018) Page 2 Schedule AConstructive Ownership of Partnership Interest. Check the boxes that apply to the filer. If you check box b, enter the name, address, and U.S. taxpayer identification number (if any) of the person(s) whose interest you constructively own. See instructions.a Owns a direct interestb Owns a constructive interest Name Address Identification number (if any) Check if foreign person Check if direct partner Schedule A-1 Certain Partners of Foreign Partnership (see instructions) Name Address Identification number (if any) Check if foreign person Schedule A-2 Foreign Partners of Section 721(c) Partnership (see instructions) Name of foreign partner Address Country of organization (if any) U.S. taxpayer identification number (if any) Check if related to U.S. transferor Percentage interest Capital Profits % % % %Does the partnership have any other foreign person as a direct partner? .............. Yes No Schedule A-3 Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership owns a direct interest or indirectly owns a 10% interest. Name Address EIN (if any) Total ordinary income or loss Check if foreign partnership Schedule B Income Statement227Trade or Business Income Caution: Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information. Income1 aGross receipts or sales .............. 1a b Less returns and allowances ............. 1b 1c 2 Cost of goods sold ......................... 2 3 Gross profit. Subtract line 2 from line 1c .................. 3 4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement) ... 4 5 Net farm profit (loss) (attach Schedule F (Form 1040)) ............. 5 6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) ......... 6 7 Other income (loss) (attach statement) .................. 7 8 Total income (loss). Combine lines 3 through 7 ............... 8 Deductions (see instructions for limitations) 9 Salaries and wages (other than to partners) (less employment credits) ........ 9 10 Guaranteed payments to partners .................... 10 11 Repairs and maintenance ....................... 11 12 Bad debts ............................ 12 13 Rent .............................. 13 14 Taxes and licenses ......................... 14 15 Interest (see instructions) ....................... 15 16aDepreciation (if required, attach Form 4562) ........ 16a b Less depreciation reported elsewhere on return ...... 16b 16c 17 Depletion (Don222t deduct oil and gas depletion.) ............... 17 18 Retirement plans, etc. ........................ 18 19 Employee benefit programs ...................... 19 20 Other deductions (attach statement) ................... 20 21 Total deductions. Add the amounts shown in the far right column for lines 9 through 20 .. 21 22 Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8 22 Tax and Payment23Interest due under the look-back method227completed long-term contracts (attach Form 8697) 23 24Interest due under the look-back method227income forecast method (attach Form 8866) .. 24 25BBA AAR imputed underpayment (see instructions) .............. 25 26Other taxes (see instructions) ..................... 26 27Total balance due. Add lines 23 through 27 ................ 27 28Payment (see instructions) ...................... 28 29Amount owed. If line 28 is smaller than line 27, enter amount owed ......... 29 30Overpayment. If line 28 is larger than line 27, enter overpayment ......... 30 Form 8865 (2018) American LegalNet, Inc. www.FormsWorkFlow.com Form 8865 (2018) Page 3 Schedule K Partners222 Distributive Share Items Total amount Income (Loss)1Ordinary business income (loss) (page 2, line 22)