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Federal housing law

Form 1065 — U.S. Return of Partnership Income

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1065.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Form

1065

For calendar year 2025, or tax year beginning , 2025, ending , 20 .

Exceptions & meaning →

U.S. Return of Partnership Income

2025

D Employer

identification number

E Date business started

F Total assets (see instructions)

Department of the Treasury Internal Revenue Service Go to www.irs.gov/Form1065 for instructions and the latest information.

A Principal business activity

B Principal product or service

C Business code number

Name of partnership

Number and street Room or suite no.

City or town State or province Country ZIP or foreign postal code

$ G Check applicable boxes: (1) Initial return (2) Final return (3) Name change (4) Address change (5) Amended return H Check accounting method: (1) Cash (2) Accrual (3) Other (specify): I Number of Schedules K-1. Attach one for each person who was a partner at any time during the tax year:

K Check if partnership: (1) Aggregated activities for section 465 at-risk purposes (2) Grouped activities for section 469 passive activity purposes

Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Income 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
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**3 **
Gross profit. Subtract line 2 from line 1c
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.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
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.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
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.
**7 **
Other income (loss) (attach statement) .
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**8 **
**Total income (loss).**Combine lines 3 through 7 .
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.
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.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
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**3 **
Gross profit. Subtract line 2 from line 1c
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.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
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.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
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.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
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.
**7 **
Other income (loss) (attach statement) .
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**8 **
**Total income (loss).**Combine lines 3 through 7 .
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.
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.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
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.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
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.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
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.
.
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.
.
.
**7 **
Other income (loss) (attach statement) .
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.
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.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
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.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
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.
.
.
.
.
.
.
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.
.
.
.
.
.
.
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.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
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.
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.
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.
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.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
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.
.
.
.
.
.
.		 1c
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Income 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
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.
.
.
.
.
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.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **2 **
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Income 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **3 **
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Income 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **4 **
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Income 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
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.
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
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.
.
.
.
**7 **
Other income (loss) (attach statement) .
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.
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.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
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.
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.
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.
.
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
.
.
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.
.
.
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.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
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.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
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.
.
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.
.
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.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
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.
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.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
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.
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.
.
.
.
**7 **
Other income (loss) (attach statement) .
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.
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.
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.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **5 **
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Income 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **6 **
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Income 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
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.
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.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
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.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
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.
**7 **
Other income (loss) (attach statement) .
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.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
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.
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.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
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.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
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.
.
.
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.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
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.
**7 **
Other income (loss) (attach statement) .
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.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
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.
.
.
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.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
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.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
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.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
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.
.
.
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.
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.
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.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
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.
**7 **
Other income (loss) (attach statement) .
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.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
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.
.
.
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.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
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.
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.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
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.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
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.
.
**7 **
Other income (loss) (attach statement) .
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.
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.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
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.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
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.
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.
.
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
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.
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.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
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.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
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.
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.
.
.
.
**7 **
Other income (loss) (attach statement) .
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.
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.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
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.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
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.
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.
.
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.
**3 **
Gross profit. Subtract line 2 from line 1c
.
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.
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.
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.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
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.
.
.
.
**7 **
Other income (loss) (attach statement) .
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.
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.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
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.
.
.
.
.
.
.		 **7 **
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Income 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
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.
.
.
.
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.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
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.
.
.
.
.
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.
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.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 1a
Gross receipts or sales
**b **Less returns and allowances
c Balance
**2 **
Cost of goods sold (attach Form 1125-A) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**3 **
Gross profit. Subtract line 2 from line 1c
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
.
.
.
.
**5 **
Net farm profit (loss) (attach Schedule F (Form 1040)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
**7 **
Other income (loss) (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
**Total income (loss).**Combine lines 3 through 7 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 **8 **
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
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.
.
.
.
.
11
Repairs and maintenance
.
.
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.
.
.
.
.
.
.
12
Bad debts
.
.
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.
.
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.
.
.
.
.
.
.
13
Rent
.
.
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.
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.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
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.
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.
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.
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.
15
Interest (see instructions)
.
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.
.
16a
Depreciation (if required, attach Form 4562)
.
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.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
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18
Retirement plans, etc.
.
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19
Employee benefit programs
.
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.
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.
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20
Energy efficient commercial buildings deduction (attach Form 7205).
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21
Other deductions (attach statement)_ .
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.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
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.
.
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.
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.
.
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.
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.
.
.
.
.
13
Rent
.
.
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.
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.
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.
.
.
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.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
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.
.
.
.
.
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.
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.
13
Rent
.
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.
.
14
Taxes and licenses
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
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.
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.
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.
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.
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.
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.
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.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
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.
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.
.
.
.
.
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.
.
.
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.
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.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
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.
14
Taxes and licenses
.
.
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.
.
.
.
.
.
.
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.
.
.
.
.
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.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
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.
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.
13
Rent
.
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.
.
14
Taxes and licenses
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
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.
.
.
.
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.
.
.
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.
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.
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.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
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.
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.
.
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.
.
.
.
.
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.
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.
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.
.
.
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.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 10
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
13
Rent
.
.
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.
14
Taxes and licenses
.
.
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.
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.
.
.
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.
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.
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.
.
15
Interest (see instructions)
.
.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
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.
.
.
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.
.
.
.
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.
.
.
.
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.
.
.
12
Bad debts
.
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.
13
Rent
.
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.
14
Taxes and licenses
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
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.
.
.
.
.
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.
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.
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.
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.
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.
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.
.
.
13
Rent
.
.
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.
.
14
Taxes and licenses
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
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.
.
.
.
.
.
.
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.
.
.
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.
.
.
.
.
.
.
.
.
12
Bad debts
.
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.
13
Rent
.
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.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
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.
.
.
.
.
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.
.
.
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.
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.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 11
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
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.
13
Rent
.
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.
14
Taxes and licenses
.
.
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.
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.
.
.
.
.
.
.
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.
.
.
.
.
.
.
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.
.
.
15
Interest (see instructions)
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
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.
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.
13
Rent
.
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.
.
14
Taxes and licenses
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
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.
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.
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.
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.
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.
.
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.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
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.
.
.
.
.
.
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.
.
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.
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.
.
.
13
Rent
.
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.
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.
.
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.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 12
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
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.
13
Rent
.
.
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.
14
Taxes and licenses
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
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.
.
.
12
Bad debts
.
.
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.
.
.
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.
13
Rent
.
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.
14
Taxes and licenses
.
.
.
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.
.
.
.
.
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.
.
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.
.
.
.
.
.
.
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.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
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.
.
.
.
.
.
.
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.
.
.
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.
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.
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.
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.
.
.
13
Rent
.
.
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.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
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.
.
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.
.
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.
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.
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.
.
.
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.
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.
.
.
12
Bad debts
.
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.
13
Rent
.
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.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 13
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
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.
12
Bad debts
.
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.
13
Rent
.
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.
14
Taxes and licenses
.
.
.
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.
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.
.
.
.
.
.
.
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.
.
.
.
.
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.
.
.
15
Interest (see instructions)
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
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.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
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.
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.
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.
13
Rent
.
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.
14
Taxes and licenses
.
.
.
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.
.
.
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.
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.
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.
.
.
.
.
.
.
.
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.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
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.
.
.
.
.
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.
.
.
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.
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.
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.
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.
.
.
13
Rent
.
.
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.
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.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
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.
.
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.
.
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.
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.
12
Bad debts
.
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.
13
Rent
.
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.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 14
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
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.
.
.
.
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.
.
.
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.
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.
13
Rent
.
.
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.
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.
.
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.
.
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.
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.
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.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
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.
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.
13
Rent
.
.
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.
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.
.
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.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
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.
.
.
.
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.
.
.
.
.
.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
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.
.
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.
.
.
.
.
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.
.
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.
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.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 15
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
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.
11
Repairs and maintenance
.
.
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.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
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.
.
.
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.
.
.
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.
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.
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.
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.
13
Rent
.
.
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.
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.
.
.
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.
.
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.
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.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
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.
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.
13
Rent
.
.
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.
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.
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.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
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.
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.
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.
.
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.
.
.
.
.
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.
.
.
.
.
.
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.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 16c
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
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.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
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.
.
.
.
.
.
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.
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.
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.
.
.
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.
13
Rent
.
.
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.
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.
.
.
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.
.
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.
.
14
Taxes and licenses
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
13
Rent
.
.
.
.
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.
.
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.
.
.
.
.
.
.
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.
.
.
.
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.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 16b 16b
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 16b 16b 17
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 16b 16b 18
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
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.
.
.
.
.
.
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.
.
.
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.
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.
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.
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.
13
Rent
.
.
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.
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.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
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.
.
.
.
.
.
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.
.
.
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.
13
Rent
.
.
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.
.
14
Taxes and licenses
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
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.
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.
.
.
13
Rent
.
.
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.
.
.
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.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 16b 16b 19
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
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.
.
.
.
.
.
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.
.
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.
.
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.
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.
13
Rent
.
.
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.
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.
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.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 16b 16b 20
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
.
.
.
.
.
.
.
10
Guaranteed payments to partners
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Repairs and maintenance
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
12
Bad debts
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13
Rent
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
14
Taxes and licenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
15
Interest (see instructions)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
16a
Depreciation (if required, attach Form 4562)
.
.
.
.
.
.
.
.
.
.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
18
Retirement plans, etc.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19
Employee benefit programs
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20
Energy efficient commercial buildings deduction (attach Form 7205).
.
.
.
.
.
.
.
.
.
21
Other deductions (attach statement)_ .
.
.
.
.
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22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
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.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
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10
Guaranteed payments to partners
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11
Repairs and maintenance
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12
Bad debts
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13
Rent
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14
Taxes and licenses
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15
Interest (see instructions)
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16a
Depreciation (if required, attach Form 4562)
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16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
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16b
17
Depletion(Do not deduct oil and gas depletion.).
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18
Retirement plans, etc.
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19
Employee benefit programs
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20
Energy efficient commercial buildings deduction (attach Form 7205).
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21
Other deductions (attach statement)_ .
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22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 16b 16b 21
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Deductions(see instructions for limitations) **9 **
Salaries and wages (other than to partners) (less employment credits) .
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10
Guaranteed payments to partners
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11
Repairs and maintenance
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12
Bad debts
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13
Rent
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14
Taxes and licenses
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15
Interest (see instructions)
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16a
Depreciation (if required, attach Form 4562)
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16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
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16b
17
Depletion(Do not deduct oil and gas depletion.).
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18
Retirement plans, etc.
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19
Employee benefit programs
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20
Energy efficient commercial buildings deduction (attach Form 7205).
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21
Other deductions (attach statement)_ .
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._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
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10
Guaranteed payments to partners
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11
Repairs and maintenance
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12
Bad debts
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13
Rent
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14
Taxes and licenses
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15
Interest (see instructions)
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16a
Depreciation (if required, attach Form 4562)
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16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
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16b
17
Depletion(Do not deduct oil and gas depletion.).
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18
Retirement plans, etc.
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19
Employee benefit programs
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20
Energy efficient commercial buildings deduction (attach Form 7205).
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21
Other deductions (attach statement)_ .
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._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 **9 **
Salaries and wages (other than to partners) (less employment credits) .
.
.
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10
Guaranteed payments to partners
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11
Repairs and maintenance
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12
Bad debts
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13
Rent
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14
Taxes and licenses
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15
Interest (see instructions)
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16a
Depreciation (if required, attach Form 4562)
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.
16a
b Less depreciation reported on Form 1125-A and elsewhere on return .
.
16b
17
Depletion(Do not deduct oil and gas depletion.).
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18
Retirement plans, etc.
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19
Employee benefit programs
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20
Energy efficient commercial buildings deduction (attach Form 7205).
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21
Other deductions (attach statement)_ .
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._
22
**Total deductions.**Add the amounts shown in the far right column for lines 9 through 21
.
.
.		 16b 16b 22
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
23
**Ordinary business income (loss).**Subtract line 22 from line 8 .
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.		 23
**Ordinary business income (loss).**Subtract line 22 from line 8 .
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.		 23
**Ordinary business income (loss).**Subtract line 22 from line 8 .
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.		 23
**Ordinary business income (loss).**Subtract line 22 from line 8 .
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.		 23
**Ordinary business income (loss).**Subtract line 22 from line 8 .
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.		 23
**Ordinary business income (loss).**Subtract line 22 from line 8 .
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.		 23
**Ordinary business income (loss).**Subtract line 22 from line 8 .
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.		 23
**Ordinary business income (loss).**Subtract line 22 from line 8 .
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.		 23
**Ordinary business income (loss).**Subtract line 22 from line 8 .
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.
.		 23
Tax and Payment 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
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26
BBA AAR imputed underpayment (see instructions) .
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
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.
.
.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
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.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
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.
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28
Total balance due. Add lines 24 through 27_.
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.
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.
29
Elective payment election amount from Form 3800.
.
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.
._
30
Payment (see instructions) .
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.
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
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.
.
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.
.
.
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.
.
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.
28
Total balance due. Add lines 24 through 27_.
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.
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.
.
.
.
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.
.
29
Elective payment election amount from Form 3800.
.
.
.
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.
.
.
.
.
._
30
Payment (see instructions) .
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.
.
.
.
.
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
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.
.
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.
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.
28
Total balance due. Add lines 24 through 27_.
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.
.
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.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
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.
.
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.
.
.
.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
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26
BBA AAR imputed underpayment (see instructions) .
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Tax and Payment 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
.
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._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
.
29
Elective payment election amount from Form 3800.
.
.
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.
.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 25
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Tax and Payment 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
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.
.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
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.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
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.
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.
.
.
.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
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.
28
Total balance due. Add lines 24 through 27_.
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.
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.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
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.
.
._
30
Payment (see instructions) .
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.
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
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.
.
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.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
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.
.
.
.
.
.
._
30
Payment (see instructions) .
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.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
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.
.
.
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.
.
.
.
.
.
.
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.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
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.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
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.
.
.
.
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.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
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.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
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26
BBA AAR imputed underpayment (see instructions) .
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 26
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Tax and Payment 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
.
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._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
.
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.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
.
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.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
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.
.
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
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.
.
.
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.
.
29
Elective payment election amount from Form 3800.
.
.
.
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.
.
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.
.
.
.
.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 27
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Tax and Payment 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
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.
28
Total balance due. Add lines 24 through 27_.
.
.
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.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
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.
.
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.
.
.
.
.
._
30
Payment (see instructions) .
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.
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
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.
28
Total balance due. Add lines 24 through 27_.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
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.
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.
.
.
.
._
30
Payment (see instructions) .
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.
.
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.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
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.
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.
.
.
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.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
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.
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.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
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.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
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.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 28
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Tax and Payment 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
.
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.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
.
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.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
.
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.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
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.
.
.
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
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.
.
.
.
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.
.
29
Elective payment election amount from Form 3800.
.
.
.
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.
.
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.
.
.
.
.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 29
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Tax and Payment 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
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.
28
Total balance due. Add lines 24 through 27_.
.
.
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.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
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.
.
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.
.
.
.
.
.
._
30
Payment (see instructions) .
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.
.
.
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
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.
28
Total balance due. Add lines 24 through 27_.
.
.
.
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.
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.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
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.
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.
.
.
.
.
._
30
Payment (see instructions) .
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.
.
.
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.
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.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
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.
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.
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.
.
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.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
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.
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.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
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26
BBA AAR imputed underpayment (see instructions) .
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 30
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Tax and Payment 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
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26
BBA AAR imputed underpayment (see instructions) .
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
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27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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29
Elective payment election amount from Form 3800.
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._
30
Payment (see instructions) .
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31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
.
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.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 31
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Tax and Payment 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
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.
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.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
29
Elective payment election amount from Form 3800.
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.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
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.
.
.
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.
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.
.
27
Other taxes (see instructions) .
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28
Total balance due. Add lines 24 through 27_.
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.
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.
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.
.
29
Elective payment election amount from Form 3800.
.
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.
._
30
Payment (see instructions) .
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
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.
28
Total balance due. Add lines 24 through 27_.
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.
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.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
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.
.
._
30
Payment (see instructions) .
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.
.
.
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.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
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.
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.
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.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
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.
.
.
.
.
.
._
30
Payment (see instructions) .
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.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
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.
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.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
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.
.
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.
.
.
.
.
.
._
30
Payment (see instructions) .
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.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
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.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 32a
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Tax and Payment 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number		 24
Interest due under the look-back method—completed long-term contracts (attach Form 8697)
.
25
Interest due under the look-back method—income forecast method (attach Form 8866) .
.
.
.
26
BBA AAR imputed underpayment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
27
Other taxes (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
28
Total balance due. Add lines 24 through 27_.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
29
Elective payment election amount from Form 3800.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
._
30
Payment (see instructions) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
31
**Amount owed.**If the sum of line 29 and line 30 is smaller than line 28, enter amount owed
.
.
32a
**Overpayment.**If the sum of line 29 and line 30 is larger than line 28, enter overpayment
.
.
.
**b **Routing number
cType:
Checking
Savings
**d **Account number
Cau ution: Include only trade or business income and expenses on lines 1a through 23 below. See instructions fo or mo ore information.
Sign
Here		 Sign
Here		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No
Sign
Here		 Sign
Here		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 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 partner or limited liability company member) is based on all information of
which preparer has any knowledge.
Signature of partner or limited liability company member
Date
May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No		 May the IRS discuss this return
with the preparer shown below?
See instructions.
Yes
No
Paid
Preparer
Use Only		 Paid
Preparer
Use Only		 Enter preparer’s name Preparer’s signature Preparer’s signature Date Date Check if
self-employed		 Check if
self-employed		 Check if
self-employed		 Check if
self-employed		 PTIN
Paid
Preparer
Use Only		 Paid
Preparer
Use Only		 Firm’s name Firm’s name Firm’s name Firm’s name Firm’s name Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN Firm’s EIN
Paid
Preparer
Use Only		 Paid
Preparer
Use Only		 Firm’s address Firm’s address Firm’s address Firm’s address Firm’s address Phone no. Phone no. Phone no. Phone no. Phone no.

For Paperwork Reduction Act Notice, see separate instructions. Cat. No. 11390Z Form 1065 (2025) Created 11/25/25

Form 1065 (2025) Page 2

Form 1065 (2025)

Form 1065 (2025) Page 3

Schedule B Other Information (continued)

**c **


For this tax year, did the partnership make an optional basis adjustment under section 734(b)? If “Yes,” enter the total
aggregate net positive amount and the total aggregate net negative amount
of such section 734(b) adjustments for all partnership property made in the tax year. The partnership must also
attach a statement showing the computation and allocation of each basis adjustment. See instructions
.
.
.
$
( )
$
**d **



For this tax year, is the partnership required to adjust the basis of partnership property under section 743(b) or 734(b)
because of a substantial built-in loss (as defined under section 743(d)) or substantial basis reduction (as defined under
section 734(d))? If “Yes,” enter the total aggregate amount of such section 743(b) adjustments and/or section 734(b)
adjustments for all partners and/or partnership property made in the tax year . The partnership
must also attach a statement showing the computation and allocation of the basis adjustment. See instructions .
.
$
e
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 Yes ** No**
**c **


For this tax year, did the partnership make an optional basis adjustment under section 734(b)? If “Yes,” enter the total
aggregate net positive amount and the total aggregate net negative amount
of such section 734(b) adjustments for all partnership property made in the tax year. The partnership must also
attach a statement showing the computation and allocation of each basis adjustment. See instructions
.
.
.
$
( )
$
**d **



For this tax year, is the partnership required to adjust the basis of partnership property under section 743(b) or 734(b)
because of a substantial built-in loss (as defined under section 743(d)) or substantial basis reduction (as defined under
section 734(d))? If “Yes,” enter the total aggregate amount of such section 743(b) adjustments and/or section 734(b)
adjustments for all partners and/or partnership property made in the tax year . The partnership
must also attach a statement showing the computation and allocation of the basis adjustment. See instructions .
.
$
e
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **


For this tax year, did the partnership make an optional basis adjustment under section 734(b)? If “Yes,” enter the total
aggregate net positive amount and the total aggregate net negative amount
of such section 734(b) adjustments for all partnership property made in the tax year. The partnership must also
attach a statement showing the computation and allocation of each basis adjustment. See instructions
.
.
.
$
( )
$
**d **



For this tax year, is the partnership required to adjust the basis of partnership property under section 743(b) or 734(b)
because of a substantial built-in loss (as defined under section 743(d)) or substantial basis reduction (as defined under
section 734(d))? If “Yes,” enter the total aggregate amount of such section 743(b) adjustments and/or section 734(b)
adjustments for all partners and/or partnership property made in the tax year . The partnership
must also attach a statement showing the computation and allocation of the basis adjustment. See instructions .
.
$
e
Reserved for future use .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **


For this tax year, did the partnership make an optional basis adjustment under section 734(b)? If “Yes,” enter the total
aggregate net positive amount and the total aggregate net negative amount
of such section 734(b) adjustments for all partnership property made in the tax year. The partnership must also
attach a statement showing the computation and allocation of each basis adjustment. See instructions
.
.
.
$
( )
$
**d **



For this tax year, is the partnership required to adjust the basis of partnership property under section 743(b) or 734(b)
because of a substantial built-in loss (as defined under section 743(d)) or substantial basis reduction (as defined under
section 734(d))? If “Yes,” enter the total aggregate amount of such section 743(b) adjustments and/or section 734(b)
adjustments for all partners and/or partnership property made in the tax year . The partnership
must also attach a statement showing the computation and allocation of the basis adjustment. See instructions .
.
$
e
Reserved for future use .
.
.
.
.
.
.
.
.
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11

Check this box if, during the current or prior tax year, the partnership distributed any property received in a like-
kind exchange or contributed such property to another entity (other than disregarded entities wholly owned by the
partnership throughout the tax year) .
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12
At any time during the tax year, did the partnership distribute to any partner a tenancy-in-common or other
undivided interest in partnership property? .
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.

Schedule B Other Information (continued)

13

**a **If the partnership is required to file Form 8858, Information Return of U.S. Persons With Respect to Foreign
Disregarded Entities (FDEs) and Foreign Branches (FBs), enter the number of Forms 8858 attached. See
instructions .
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b
Reserved for future use .
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14
Does the partnership have any foreign partners? If “Yes,” enter the number of Forms 8805, Foreign Partner’s
Information Statement of Section 1446 Withholding Tax, filed for this partnership .
.
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.
15
Enter the number of Forms 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, attached
to this return .
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.
16 aDid you make any payments in 2025 that would require you to file Form(s) 1099? See instructions
.
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.
**b **If “Yes,” did you or will you file required Form(s) 1099? .
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.
16 aDid you make any payments in 2025 that would require you to file Form(s) 1099? See instructions
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**b **If “Yes,” did you or will you file required Form(s) 1099? .
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17
Enter the number of Forms 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations,
attached to this return .
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18
Enter the number of partners that are foreign governments under section 892
.
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19

During the partnership’s tax year, did the partnership make any payments, or receive any payments allocable to
foreign partners, that would require it to file Forms 1042 and 1042-S under chapter 3 (sections 1441 through 1464)
or chapter 4 (sections 1471 through 1474)?
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20
Was the partnership a specified domestic entity required to file Form 8938 for the tax year? See the Instructions
for Form 8938
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21
Is the partnership a section 721(c) partnership, as defined in Regulations section 1.721(c)-1(b)(14)? .
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22
During the tax year, did the partnership pay or accrue any interest or royalty for which one or more partners are
not allowed a deduction under section 267A? See instructions .
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.
If “Yes,” enter the total amount of the disallowed deductions .
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.
$
22
During the tax year, did the partnership pay or accrue any interest or royalty for which one or more partners are
not allowed a deduction under section 267A? See instructions .
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.
If “Yes,” enter the total amount of the disallowed deductions .
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.
$
23
Did the partnership have an election under section 163(j) for any real property trade or business or any farming
business in effect during the tax year? See instructions .
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24
Does the partnership satisfy one or more of the following? See instructions .
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a
The partnership owns a pass-through entity with current, or prior year carryover, excess business interest expense.
**b **The partnership’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the partnership has business interest expense.
c
The partnership is a tax shelter (see instructions) and the partnership has business interest expense.
If “Yes” to any, complete and attach Form 8990.
24
Does the partnership satisfy one or more of the following? See instructions .
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.
a
The partnership owns a pass-through entity with current, or prior year carryover, excess business interest expense.
**b **The partnership’s aggregate average annual gross receipts (determined under section 448(c)) for the 3 tax years
preceding the current tax year are more than $31 million and the partnership has business interest expense.
c
The partnership is a tax shelter (see instructions) and the partnership has business interest expense.
If “Yes” to any, complete and attach Form 8990.
25
Does the partnership intend to self-certify as a qualified opportunity fund?
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.
If “Yes,” complete and attach Form 8996, Qualified Opportunity Fund, and enter the amount (if any) from Form
8996, line 15 .
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$

Schedule B Other Information (continued)

25
Does the partnership intend to self-certify as a qualified opportunity fund?
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.
If “Yes,” complete and attach Form 8996, Qualified Opportunity Fund, and enter the amount (if any) from Form
8996, line 15 .
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$
26
Enter the number of foreign partners subject to section 864(c)(8) as a result of transferring all or a portion of an
interest in the partnership or of receiving a distribution from the partnership .
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.
Complete Schedule K-3 (Form 1065), Part XIII, for each foreign partner subject to section 864(c)(8) on a transfer or
distribution.
27
At any time during the tax year, were there any transfers between the partnership and its partners subject to the
disclosure requirements of Regulations section 1.707-8? .
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.

Form 1065 (2025)

Form 1065 (2025) Page 4

Designation of Partnership Representative (see instructions) Enter below the information for the partnership representative (PR) for the tax year covered by this return.

First name of PR (or entity name) Last name of PR

U.S. address of PR

Street City State ZIP code U.S. phone number of PR

Name of designated individual (DI) if PR is an entity

First name of DI Last name of DI

U.S. address of DI

Street City State ZIP code U.S. phone number of DI

Form 1065 (2025)

Form 1065 (2025) Schedule K Partners’ Distributive Share Items Page 5
Schedule K
Partners’ Distributive Share Items		 Schedule K
Partners’ Distributive Share Items		 Schedule K
Partners’ Distributive Share Items		 Total amount
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 23)
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**2 **
Net rental real estate income (loss) (attach Form 8825)
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3a
Other gross rental income (loss) .
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3a
**b **Expenses from other rental activities (attach statement) .
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3b
**c **Other net rental income (loss). Subtract line 3b from line 3a .
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.
**4 **
Guaranteed payments: aServices
4a
bCapital
4b
cTotal. Add lines 4a and 4b .
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**5 **
Interest income
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**6 **
Dividends and dividend equivalents: aOrdinary dividends .
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bQualified dividends
6b
cDividend equivalents
6c
**7 **
Royalties
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.
**8 **
Net short-term capital gain (loss) (attach Schedule D (Form 1065)) .
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9 a
Net long-term capital gain (loss) (attach Schedule D (Form 1065)) .
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.
**b **Collectibles (28%) gain (loss) .
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9b
**c **Unrecaptured section 1250 gain (attach statement)
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9c
10
Net section 1231 gain (loss) (attach Form 4797) .
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11
Other income (loss) (see instructions)
Type:		 1
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 23)
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.
**2 **
Net rental real estate income (loss) (attach Form 8825)
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3a
Other gross rental income (loss) .
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3a
**b **Expenses from other rental activities (attach statement) .
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3b
**c **Other net rental income (loss). Subtract line 3b from line 3a .
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.
**4 **
Guaranteed payments: aServices
4a
bCapital
4b
cTotal. Add lines 4a and 4b .
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**5 **
Interest income
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.
**6 **
Dividends and dividend equivalents: aOrdinary dividends .
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bQualified dividends
6b
cDividend equivalents
6c
**7 **
Royalties
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.
**8 **
Net short-term capital gain (loss) (attach Schedule D (Form 1065)) .
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9 a
Net long-term capital gain (loss) (attach Schedule D (Form 1065)) .
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.
**b **Collectibles (28%) gain (loss) .
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9b
**c **Unrecaptured section 1250 gain (attach statement)
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.
9c
10
Net section 1231 gain (loss) (attach Form 4797) .
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11
Other income (loss) (see instructions)
Type:		 **2 **
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 23)
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.
.
**2 **
Net rental real estate income (loss) (attach Form 8825)
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3a
Other gross rental income (loss) .
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3a
**b **Expenses from other rental activities (attach statement) .
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3b
**c **Other net rental income (loss). Subtract line 3b from line 3a .
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.
.
**4 **
Guaranteed payments: aServices
4a
bCapital
4b
cTotal. Add lines 4a and 4b .
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.
**5 **
Interest income
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.
.
**6 **
Dividends and dividend equivalents: aOrdinary dividends .
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.
bQualified dividends
6b
cDividend equivalents
6c
**7 **
Royalties
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.
.
**8 **
Net short-term capital gain (loss) (attach Schedule D (Form 1065)) .
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9 a
Net long-term capital gain (loss) (attach Schedule D (Form 1065)) .
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.
**b **Collectibles (28%) gain (loss) .
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.
9b
**c **Unrecaptured section 1250 gain (attach statement)
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.
9c
10
Net section 1231 gain (loss) (attach Form 4797) .
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11
Other income (loss) (see instructions)
Type:		 3c
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 23)
.
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.
.
.
**2 **
Net rental real estate income (loss) (attach Form 8825)
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.
3a
Other gross rental income (loss) .
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.
3a
**b **Expenses from other rental activities (attach statement) .
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.
3b
**c **Other net rental income (loss). Subtract line 3b from line 3a .
.
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.
.
.
**4 **
Guaranteed payments: aServices
4a
bCapital
4b
cTotal. Add lines 4a and 4b .
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.
**5 **
Interest income
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.
**6 **
Dividends and dividend equivalents: aOrdinary dividends .
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.
bQualified dividends
6b
cDividend equivalents
6c
**7 **
Royalties
.
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.
.
**8 **
Net short-term capital gain (loss) (attach Schedule D (Form 1065)) .
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.
9 a
Net long-term capital gain (loss) (attach Schedule D (Form 1065)) .
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.
**b **Collectibles (28%) gain (loss) .
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.
9b
**c **Unrecaptured section 1250 gain (attach statement)
.
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.
.
9c
10
Net section 1231 gain (loss) (attach Form 4797) .
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.
.
11
Other income (loss) (see instructions)
Type:		 4c
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 23)
.
.
.
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.
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.
.
.
.
.
.
.
.
.
**2 **
Net rental real estate income (loss) (attach Form 8825)
.
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.
.
3a
Other gross rental income (loss) .
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.
.
3a
**b **Expenses from other rental activities (attach statement) .
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.
3b
**c **Other net rental income (loss). Subtract line 3b from line 3a .
.
.
.
.
.
.
.
.
.
.
.
**4 **
Guaranteed payments: aServices
4a
bCapital
4b
cTotal. Add lines 4a and 4b .
.
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.
.
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.
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.
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.
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.
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.
.
**5 **
Interest income
.
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.
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.
.
.
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.
.
**6 **
Dividends and dividend equivalents: aOrdinary dividends .
.
.
.
.
.
.
.
.
.
.
.
bQualified dividends
6b
cDividend equivalents
6c
**7 **
Royalties
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Net short-term capital gain (loss) (attach Schedule D (Form 1065)) .
.
.
.
.
.
.
.
.
.
9 a
Net long-term capital gain (loss) (attach Schedule D (Form 1065)) .
.
.
.
.
.
.
.
.
.
**b **Collectibles (28%) gain (loss) .
.
.
.
.
.
.
.
.
.
.
.
.
.
9b
**c **Unrecaptured section 1250 gain (attach statement)
.
.
.
.
.
.
9c
10
Net section 1231 gain (loss) (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Other income (loss) (see instructions)
Type:		 **5 **
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 23)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Net rental real estate income (loss) (attach Form 8825)
.
.
.
.
.
.
.
.
.
.
.
.
.
3a
Other gross rental income (loss) .
.
.
.
.
.
.
.
.
.
.
.
.
3a
**b **Expenses from other rental activities (attach statement) .
.
.
.
.
3b
**c **Other net rental income (loss). Subtract line 3b from line 3a .
.
.
.
.
.
.
.
.
.
.
.
**4 **
Guaranteed payments: aServices
4a
bCapital
4b
cTotal. Add lines 4a and 4b .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**5 **
Interest income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Dividends and dividend equivalents: aOrdinary dividends .
.
.
.
.
.
.
.
.
.
.
.
bQualified dividends
6b
cDividend equivalents
6c
**7 **
Royalties
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Net short-term capital gain (loss) (attach Schedule D (Form 1065)) .
.
.
.
.
.
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.
9 a
Net long-term capital gain (loss) (attach Schedule D (Form 1065)) .
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.
**b **Collectibles (28%) gain (loss) .
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.
9b
**c **Unrecaptured section 1250 gain (attach statement)
.
.
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.
.
9c
10
Net section 1231 gain (loss) (attach Form 4797) .
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.
.
11
Other income (loss) (see instructions)
Type:		 6a
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 23)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Net rental real estate income (loss) (attach Form 8825)
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.
3a
Other gross rental income (loss) .
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.
3a
**b **Expenses from other rental activities (attach statement) .
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.
3b
**c **Other net rental income (loss). Subtract line 3b from line 3a .
.
.
.
.
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.
.
**4 **
Guaranteed payments: aServices
4a
bCapital
4b
cTotal. Add lines 4a and 4b .
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**5 **
Interest income
.
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.
.
**6 **
Dividends and dividend equivalents: aOrdinary dividends .
.
.
.
.
.
.
.
.
.
.
.
bQualified dividends
6b
cDividend equivalents
6c
**7 **
Royalties
.
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.
.
.
.
.
.
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.
.
.
.
.
**8 **
Net short-term capital gain (loss) (attach Schedule D (Form 1065)) .
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.
.
9 a
Net long-term capital gain (loss) (attach Schedule D (Form 1065)) .
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.
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.
.
.
.
**b **Collectibles (28%) gain (loss) .
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.
9b
**c **Unrecaptured section 1250 gain (attach statement)
.
.
.
.
.
.
9c
10
Net section 1231 gain (loss) (attach Form 4797) .
.
.
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.
.
.
11
Other income (loss) (see instructions)
Type:		 **7 **
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 23)
.
.
.
.
.
.
.
.
.
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.
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.
.
**2 **
Net rental real estate income (loss) (attach Form 8825)
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.
3a
Other gross rental income (loss) .
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.
3a
**b **Expenses from other rental activities (attach statement) .
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.
3b
**c **Other net rental income (loss). Subtract line 3b from line 3a .
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.
.
.
.
.
.
.
.
.
.
**4 **
Guaranteed payments: aServices
4a
bCapital
4b
cTotal. Add lines 4a and 4b .
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.
**5 **
Interest income
.
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.
.
.
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.
.
.
**6 **
Dividends and dividend equivalents: aOrdinary dividends .
.
.
.
.
.
.
.
.
.
.
.
bQualified dividends
6b
cDividend equivalents
6c
**7 **
Royalties
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Net short-term capital gain (loss) (attach Schedule D (Form 1065)) .
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.
.
.
.
.
.
.
.
9 a
Net long-term capital gain (loss) (attach Schedule D (Form 1065)) .
.
.
.
.
.
.
.
.
.
**b **Collectibles (28%) gain (loss) .
.
.
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.
.
.
.
.
.
.
.
9b
**c **Unrecaptured section 1250 gain (attach statement)
.
.
.
.
.
.
9c
10
Net section 1231 gain (loss) (attach Form 4797) .
.
.
.
.
.
.
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.
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.
.
.
.
.
.
11
Other income (loss) (see instructions)
Type:		 **8 **
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 23)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Net rental real estate income (loss) (attach Form 8825)
.
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.
.
3a
Other gross rental income (loss) .
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.
.
.
3a
**b **Expenses from other rental activities (attach statement) .
.
.
.
.
3b
**c **Other net rental income (loss). Subtract line 3b from line 3a .
.
.
.
.
.
.
.
.
.
.
.
**4 **
Guaranteed payments: aServices
4a
bCapital
4b
cTotal. Add lines 4a and 4b .
.
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.
**5 **
Interest income
.
.
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.
.
.
.
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.
.
.
.
.
.
.
.
.
.
**6 **
Dividends and dividend equivalents: aOrdinary dividends .
.
.
.
.
.
.
.
.
.
.
.
bQualified dividends
6b
cDividend equivalents
6c
**7 **
Royalties
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Net short-term capital gain (loss) (attach Schedule D (Form 1065)) .
.
.
.
.
.
.
.
.
.
9 a
Net long-term capital gain (loss) (attach Schedule D (Form 1065)) .
.
.
.
.
.
.
.
.
.
**b **Collectibles (28%) gain (loss) .
.
.
.
.
.
.
.
.
.
.
.
.
.
9b
**c **Unrecaptured section 1250 gain (attach statement)
.
.
.
.
.
.
9c
10
Net section 1231 gain (loss) (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Other income (loss) (see instructions)
Type:		 9a
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 23)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Net rental real estate income (loss) (attach Form 8825)
.
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.
.
3a
Other gross rental income (loss) .
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.
.
3a
**b **Expenses from other rental activities (attach statement) .
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.
.
.
3b
**c **Other net rental income (loss). Subtract line 3b from line 3a .
.
.
.
.
.
.
.
.
.
.
.
**4 **
Guaranteed payments: aServices
4a
bCapital
4b
cTotal. Add lines 4a and 4b .
.
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.
**5 **
Interest income
.
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.
.
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.
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.
.
.
.
.
.
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.
.
.
**6 **
Dividends and dividend equivalents: aOrdinary dividends .
.
.
.
.
.
.
.
.
.
.
.
bQualified dividends
6b
cDividend equivalents
6c
**7 **
Royalties
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Net short-term capital gain (loss) (attach Schedule D (Form 1065)) .
.
.
.
.
.
.
.
.
.
9 a
Net long-term capital gain (loss) (attach Schedule D (Form 1065)) .
.
.
.
.
.
.
.
.
.
**b **Collectibles (28%) gain (loss) .
.
.
.
.
.
.
.
.
.
.
.
.
.
9b
**c **Unrecaptured section 1250 gain (attach statement)
.
.
.
.
.
.
9c
10
Net section 1231 gain (loss) (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Other income (loss) (see instructions)
Type:		 10
Income (Loss) **1 **
Ordinary business income (loss) (page 1, line 23)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**2 **
Net rental real estate income (loss) (attach Form 8825)
.
.
.
.
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.
.
.
.
.
.
3a
Other gross rental income (loss) .
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.
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.
.
.
.
.
.
3a
**b **Expenses from other rental activities (attach statement) .
.
.
.
.
3b
**c **Other net rental income (loss). Subtract line 3b from line 3a .
.
.
.
.
.
.
.
.
.
.
.
**4 **
Guaranteed payments: aServices
4a
bCapital
4b
cTotal. Add lines 4a and 4b .
.
.
.
.
.
.
.
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.
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.
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.
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.
.
**5 **
Interest income
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**6 **
Dividends and dividend equivalents: aOrdinary dividends .
.
.
.
.
.
.
.
.
.
.
.
bQualified dividends
6b
cDividend equivalents
6c
**7 **
Royalties
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**8 **
Net short-term capital gain (loss) (attach Schedule D (Form 1065)) .
.
.
.
.
.
.
.
.
.
9 a
Net long-term capital gain (loss) (attach Schedule D (Form 1065)) .
.
.
.
.
.
.
.
.
.
**b **Collectibles (28%) gain (loss) .
.
.
.
.
.
.
.
.
.
.
.
.
.
9b
**c **Unrecaptured section 1250 gain (attach statement)
.
.
.
.
.
.
9c
10
Net section 1231 gain (loss) (attach Form 4797) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
11
Other income (loss) (see instructions)
Type:		 11
Deductions
 12
Section 179 deduction (attach Form 4562)
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
13a
Cash contributions
.
.
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.
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.
**b **Noncash contributions .
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.
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.
.
**c **Investment interest expense .
.
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.
.
.
.
.
.
.
.
.
.
.
**d Section 59(e)(2) expenditures:
(1)Type:
(2)**Amount:
e
Other deductions (see instructions)
Type:		 12
Deductions
 12
Section 179 deduction (attach Form 4562)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Cash contributions
.
.
.
.
.
.
.
.
.
.
.
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.
.
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.
.
**b **Noncash contributions .
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.
.
.
.
.
.
.
.
.
.
**c **Investment interest expense .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d Section 59(e)(2) expenditures:
(1)Type:
(2)**Amount:
e
Other deductions (see instructions)
Type:		 13a
Deductions
 12
Section 179 deduction (attach Form 4562)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Cash contributions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
.
.
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.
.
.
**b **Noncash contributions .
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.
.
.
.
.
.
.
.
.
.
**c **Investment interest expense .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d Section 59(e)(2) expenditures:
(1)Type:
(2)**Amount:
e
Other deductions (see instructions)
Type:		 13b
Deductions
 12
Section 179 deduction (attach Form 4562)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Cash contributions
.
.
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.
.
.
.
.
.
.
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.
.
.
.
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.
.
.
.
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.
.
**b **Noncash contributions .
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.
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.
.
.
.
.
.
.
.
.
.
**c **Investment interest expense .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d Section 59(e)(2) expenditures:
(1)Type:
(2)**Amount:
e
Other deductions (see instructions)
Type:		 13c
Deductions
 12
Section 179 deduction (attach Form 4562)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Cash contributions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Noncash contributions .
.
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.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Investment interest expense .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d Section 59(e)(2) expenditures:
(1)Type:
(2)**Amount:
e
Other deductions (see instructions)
Type:		 13d(2)
Deductions
 12
Section 179 deduction (attach Form 4562)
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
13a
Cash contributions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Noncash contributions .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Investment interest expense .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**d Section 59(e)(2) expenditures:
(1)Type:
(2)**Amount:
e
Other deductions (see instructions)
Type:
13e
Self-
Employ-
ment		 14a
Net earnings (loss) from self-employment .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Gross farming or fishing income .
.
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.
.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
**c **Gross nonfarm income .
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 14a
Self-
Employ-
ment		 14a
Net earnings (loss) from self-employment .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Gross farming or fishing income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Gross nonfarm income .
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 14b
Self-
Employ-
ment		 14a
Net earnings (loss) from self-employment .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Gross farming or fishing income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Gross nonfarm income .
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 14c
Credits 15a
Low-income housing credit (section 42(j)(5)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Low-income housing credit (other) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable)
.
.
**d **Other rental real estate credits (see instructions) Type:
**e **Other rental credits (see instructions)
Type:
**f **
Other credits (see instructions) Type:		 15a
Credits 15a
Low-income housing credit (section 42(j)(5)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Low-income housing credit (other) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable)
.
.
**d **Other rental real estate credits (see instructions) Type:
**e **Other rental credits (see instructions)
Type:
**f **
Other credits (see instructions) Type:		 15b
Credits 15a
Low-income housing credit (section 42(j)(5)) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Low-income housing credit (other) .
.
.
.
.
.
.
.
.
.
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.
**c **Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable)
.
.
**d **Other rental real estate credits (see instructions) Type:
**e **Other rental credits (see instructions)
Type:
**f **
Other credits (see instructions) Type:		 15c
Credits 15a
Low-income housing credit (section 42(j)(5)) .
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**b **Low-income housing credit (other) .
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.
**c **Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable)
.
.
**d **Other rental real estate credits (see instructions) Type:
**e **Other rental credits (see instructions)
Type:
**f **
Other credits (see instructions) Type:		 15d
Credits 15a
Low-income housing credit (section 42(j)(5)) .
.
.
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**b **Low-income housing credit (other) .
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.
**c **Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable)
.
.
**d **Other rental real estate credits (see instructions) Type:
**e **Other rental credits (see instructions)
Type:
**f **
Other credits (see instructions) Type:
15e
Credits 15a
Low-income housing credit (section 42(j)(5)) .
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**b **Low-income housing credit (other) .
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.
.
**c **Qualified rehabilitation expenditures (rental real estate) (attach Form 3468, if applicable)
.
.
**d **Other rental real estate credits (see instructions) Type:
**e **Other rental credits (see instructions)
Type:
**f **
Other credits (see instructions) Type:
15f
Inter-
national		 16 aAttach Schedule K-2 (Form 1065), Partners’ Distributive Share Items—International, and check
this box to indicate that you are reporting items of international tax relevance .
.
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.
.
**b **Check this box if you qualified for an exception to filing Schedule K-2 (Form 1065)
.
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.
Alternative
Minimum Tax
(AMT) Items		 17a
Post-1986 depreciation adjustment .
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.
**b **Adjusted gain or loss
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.
**c **Depletion (other than oil and gas)
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**d **Oil, gas, and geothermal properties—gross income
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**e **Oil, gas, and geothermal properties—deductions
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.
**f **
Other AMT items (attach statement) .
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.
.		 17a
Alternative
Minimum Tax
(AMT) Items		 17a
Post-1986 depreciation adjustment .
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**b **Adjusted gain or loss
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.
**c **Depletion (other than oil and gas)
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.
**d **Oil, gas, and geothermal properties—gross income
.
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.
**e **Oil, gas, and geothermal properties—deductions
.
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.
.
**f **
Other AMT items (attach statement) .
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.
.
.		 17b
Alternative
Minimum Tax
(AMT) Items		 17a
Post-1986 depreciation adjustment .
.
.
.
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.
**b **Adjusted gain or loss
.
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.
.
**c **Depletion (other than oil and gas)
.
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.
.
.
.
.
.
**d **Oil, gas, and geothermal properties—gross income
.
.
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.
.
.
.
.
.
.
.
.
.
.
**e **Oil, gas, and geothermal properties—deductions
.
.
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.
.
.
.
**f **
Other AMT items (attach statement) .
.
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.
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.
.
.
.
.		 17c
Alternative
Minimum Tax
(AMT) Items		 17a
Post-1986 depreciation adjustment .
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.
**b **Adjusted gain or loss
.
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.
**c **Depletion (other than oil and gas)
.
.
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.
.
.
.
.
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.
.
**d **Oil, gas, and geothermal properties—gross income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**e **Oil, gas, and geothermal properties—deductions
.
.
.
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.
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.
.
.
.
.
.
**f **
Other AMT items (attach statement) .
.
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.
.
.
.
.
.
.
.
.
.		 17d
Alternative
Minimum Tax
(AMT) Items		 17a
Post-1986 depreciation adjustment .
.
.
.
.
.
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.
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.
.
**b **Adjusted gain or loss
.
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.
**c **Depletion (other than oil and gas)
.
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.
.
**d **Oil, gas, and geothermal properties—gross income
.
.
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.
.
.
.
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.
.
**e **Oil, gas, and geothermal properties—deductions
.
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.
.
**f **
Other AMT items (attach statement) .
.
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.
.
.
.
.
.
.		 17e
Alternative
Minimum Tax
(AMT) Items		 17a
Post-1986 depreciation adjustment .
.
.
.
.
.
.
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.
.
.
.
.
.
.
.
.
.
**b **Adjusted gain or loss
.
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.
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.
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.
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.
.
.
.
.
.
.
.
**c **Depletion (other than oil and gas)
.
.
.
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.
.
.
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.
.
.
.
.
.
**d **Oil, gas, and geothermal properties—gross income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**e **Oil, gas, and geothermal properties—deductions
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**f **
Other AMT items (attach statement) .
.
.
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.
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.
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.
.
.
.
.		 17f
Other Information 18a
Tax-exempt interest income
.
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.
.
.
.
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.
.
**b **Other tax-exempt income .
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.
.
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Nondeductible expenses
.
.
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.
.
.
.
.
.
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.
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.
.
.
.
.
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.
.
19a
Distributions of cash and marketable securities .
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.
.
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.
.
.
.
.
**b **Distributions of other property
.
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.
.
20a
Investment income
.
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Other items and amounts (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 18a
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Other tax-exempt income .
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.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Nondeductible expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Distributions of other property
.
.
.
.
.
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.
.
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.
.
.
.
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Other items and amounts (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 18b
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Other tax-exempt income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Nondeductible expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Distributions of other property
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Other items and amounts (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 18c
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Other tax-exempt income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Nondeductible expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Distributions of other property
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Other items and amounts (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 19a
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Other tax-exempt income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Nondeductible expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Distributions of other property
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Other items and amounts (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 19b
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Other tax-exempt income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Nondeductible expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Distributions of other property
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Other items and amounts (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 20a
Other Information 18a
Tax-exempt interest income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Other tax-exempt income .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Nondeductible expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
19a
Distributions of cash and marketable securities .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Distributions of other property
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
20a
Investment income
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**b **Investment expenses
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**c **Other items and amounts (attach statement) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
21
Total foreign taxes paid or accrued .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 20b
Other Information 18a
Tax-exempt interest income
.
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.
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.
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.
**b **Other tax-exempt income .
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.
**c **Nondeductible expenses
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19a
Distributions of cash and marketable securities .
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.
**b **Distributions of other property
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.
20a
Investment income
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.
**b **Investment expenses
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.
**c **Other items and amounts (attach statement) .
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.
21
Total foreign taxes paid or accrued .
.
.
.
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.
.
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.
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.
.
.
Other Information 18a
Tax-exempt interest income
.
.
.
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.
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.
**b **Other tax-exempt income .
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.
**c **Nondeductible expenses
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.
19a
Distributions of cash and marketable securities .
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.
**b **Distributions of other property
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.
20a
Investment income
.
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.
**b **Investment expenses
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.
**c **Other items and amounts (attach statement) .
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.
21
Total foreign taxes paid or accrued .
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.
.
.		 21

Form 1065 (2025)

Form 1065 (2025) Analysis of Net Income (Loss) per Return Page 6
**1 **
Net income (loss). Combine Schedule K, lines 1 through 11. From the result, subtract the sum of
Schedule K, lines 12 through 13e, and 21 .
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.
.
**1
2
Analysis by
partner type:
(i)Corporate
(ii)Individual
(active)
(iii)Individual
(passive)
(iv)Partnership
(v)**Exempt
organization
**a **General partners
**b **Limited partners

 **1 **
Net income (loss). Combine Schedule K, lines 1 through 11. From the result, subtract the sum of
Schedule K, lines 12 through 13e, and 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**1
2
Analysis by
partner type:
(i)Corporate
(ii)Individual
(active)
(iii)Individual
(passive)
(iv)Partnership
(v)**Exempt
organization
**a **General partners
**b **Limited partners

 **1 **
Net income (loss). Combine Schedule K, lines 1 through 11. From the result, subtract the sum of
Schedule K, lines 12 through 13e, and 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**1
2
Analysis by
partner type:
(i)Corporate
(ii)Individual
(active)
(iii)Individual
(passive)
(iv)Partnership
(v)**Exempt
organization
**a **General partners
**b **Limited partners

 **1 **
Net income (loss). Combine Schedule K, lines 1 through 11. From the result, subtract the sum of
Schedule K, lines 12 through 13e, and 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**1
2
Analysis by
partner type:
(i)Corporate
(ii)Individual
(active)
(iii)Individual
(passive)
(iv)Partnership
(v)**Exempt
organization
**a **General partners
**b **Limited partners

 **1 **
Net income (loss). Combine Schedule K, lines 1 through 11. From the result, subtract the sum of
Schedule K, lines 12 through 13e, and 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**1
2
Analysis by
partner type:
(i)Corporate
(ii)Individual
(active)
(iii)Individual
(passive)
(iv)Partnership
(v)**Exempt
organization
**a **General partners
**b **Limited partners

 **1 **
Net income (loss). Combine Schedule K, lines 1 through 11. From the result, subtract the sum of
Schedule K, lines 12 through 13e, and 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**1
2
Analysis by
partner type:
(i)Corporate
(ii)Individual
(active)
(iii)Individual
(passive)
(iv)Partnership
(v)**Exempt
organization
**a **General partners
**b **Limited partners

 **1 **
**1 **
Net income (loss). Combine Schedule K, lines 1 through 11. From the result, subtract the sum of
Schedule K, lines 12 through 13e, and 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**1
2
Analysis by
partner type:
(i)Corporate
(ii)Individual
(active)
(iii)Individual
(passive)
(iv)Partnership
(v)**Exempt
organization
**a **General partners
**b **Limited partners

 **(i)**Corporate **(ii)**Individual
(active)		 **(iii)**Individual
(passive)		 **(iv)**Partnership **(v)**Exempt
organization		 **(v)**Exempt
organization		 (vi)
Nominee/Other
**1 **
Net income (loss). Combine Schedule K, lines 1 through 11. From the result, subtract the sum of
Schedule K, lines 12 through 13e, and 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**1
2
Analysis by
partner type:
(i)Corporate
(ii)Individual
(active)
(iii)Individual
(passive)
(iv)Partnership
(v)**Exempt
organization
**a **General partners
**b **Limited partners
**1 **
Net income (loss). Combine Schedule K, lines 1 through 11. From the result, subtract the sum of
Schedule K, lines 12 through 13e, and 21 .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**1
2
Analysis by
partner type:
(i)Corporate
(ii)Individual
(active)
(iii)Individual
(passive)
(iv)Partnership
(v)**Exempt
organization
**a **General partners
**b **Limited partners
Schedule L
Balance Sheets per Books		 Schedule L
Balance Sheets per Books		 Schedule L
Balance Sheets per Books		 Beginning of tax year Beginning of tax year End of tax year End of tax year End of tax year
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 (a) (b) (c) (c) (d)
Form 1065 (2025) Analysis of Net Income (Loss) per Return Page 6
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.

Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

Form 1065 (2025) Analysis of Net Income (Loss) per Return Page 6
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.
**b **Less accumulated amortization
.
.
.
.
.
.
.
13
Other assets (attach statement)
.
.
.
.
.
.
.
14
Total assets .
.
.
.
.
.
.
.
.
.
.
.
.
.
Liabilities and Capital
15
Accounts payable .
.
.
.
.
.
.
.
.
.
.
.
16
Mortgages, notes, bonds payable in less than 1 year
17
Other current liabilities (attach statement)
.
.
.
.
18
All nonrecourse loans .
.
.
.
.
.
.
.
.
.
.
19aLoans from partners (or persons related to partners) .
**b **Mortgages, notes, bonds payable in 1 year or more .
20
Other liabilities (attach statement) .
.
.
.
.
.
.
21
Partners’ capital accounts
.
.
.
.
.
.
.
.
.
22
Total liabilities and capital
.
.
.
.
.
.
.
.
.

 Assets
**1 **
Cash
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
2a
Trade notes and accounts receivable .
.
.
.
.
.
**b **Less allowance for bad debts .
.
.
.
.
.
.
.
**3 **
Inventories
.
.
.
.
.
.
.
.
.
.
.
.
.
.
**4 **
U.S. Government obligations
.
.
.
.
.
.
.
.
**5 **
Tax-exempt securities
.
.
.
.
.
.
.
.
.
.
**6 **
Other current assets (attach statement) .
.
.
.
.
7a
Loans to partners (or persons related to partners)
.
b
Mortgage and real estate loans
.
.
.
.
.
.
.
**8 **
Other investments (attach statement) .
.
.
.
.
.
9a
Buildings and other depreciable assets .
.
.
.
.
**b **Less accumulated depreciation
.
.
.
.
.
.
.
10a
Depletable assets .
.
.
.
.
.
.
.
.
.
.
.
**b **Less accumulated depletion
.
.
.
.
.
.
.
.
11
Land (net of any amortization) .
.
.
.
.
.
.
.
12a
Intangible assets (amortizable only)
.
.
.
.
.
.

Note: The partnership may be required to file Schedule M-3. See instructions.

Form 1065 (2025)

Exceptions & meaning →

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