2025 Form 8865 (Schedule K-1) (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8865sk1.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Final K-1 Amended K-1 OMB No. 1545-0123 2025 Schedule K-1 Part III Partner’s Share of Current Year Income, (Form 8865) For calendar year 2025, or tax Deductions, Credits, and Other Items year beginning, 2025 Department of the Treasury Internal Revenue Service ending, 20 1 Ordinary business income (loss) 15 Credits Partner’s Share of Income, Deductions, Credits, etc. 2 Net rental real estate income (loss) Part I Information About the Partnership 3 Other net rental income (loss) A1 Partnership’s employer identification number 4a Guaranteed payments for services A2 Reference ID number (see instructions) 4b Guaranteed payments for capital 16 Schedule K-3 is attached if checked . . . . . B Partnership’s name, address, city, state, and ZIP code 4c Total guaranteed payments 17 Alternative minimum tax (AMT) items 5 Interest income 6a Ordinary dividends Part II Information About the Partner 6b Qualified dividends C Partner’s SSN or TIN (Do not use TIN of a disregarded entity. See instructions.) 6c Dividend equivalents 18 Tax-exempt income and nondeductible expenses D1 Name, address, city, state, and ZIP code for partner entered in C. See instructions. 7 Royalties 8 Net short-term capital gain (loss) 9a Net long-term capital gain (loss) D2 If partnership interest is owned through a disregarded entity (DE), enter DE’s: 19 Distributions TIN Name 9b Collectibles (28%) gain (loss) E Partner’s share of profit, loss, capital, and deductions (see Partner’s Instr. (Form 1065)): 9c Unrecaptured section 1250 gain Beginning Ending 20 Other information Profit % % 10 Net section 1231 gain (loss) Loss % % Capital % % 11 Other income (loss) Deductions % % Check if decrease is due to sale, or exchange of partnership interest. See instructions.			Final K-1		Amended K-1 OMB No. 1545-0123
Schedule K-1 (Form 8865) 2025 Partner’s Share of Income, Deductions, Credits, etc. Department of the Treasury Internal Revenue Service OMB No. 1545-0123 For calendar year 2025, or tax year beginning , 2025 ending , 20 Final K-1 Amended K-1 Information About the Partnership Part I A1 Partnership’s employer identification number A2 Reference ID number (see instructions) B Information About the Partner Part II C Partner’s SSN or TIN (Do not use TIN of a disregarded entity. See instructions.) D1 Name, address, city, state, and ZIP code for partner entered in C. See instructions. D2 If partnership interest is owned through a disregarded entity (DE), enter DE’s: TIN Name E Partner’s share of profit, loss, capital, and deductions (see Partner’s Instr. (Form 1065)): Beginning Ending Profit % % Loss % % Capital % % Deductions % % Check if decrease is due to sale, or exchange of partnership interest. See instructions. Partnership’s name, address, city, state, and ZIP code Partner’s Share of Current Year Income, Deductions, Credits, and Other Items Part III 1 Ordinary business income (loss) 2 Net rental real estate income (loss) 3 Other net rental income (loss) 4a Guaranteed payments for services 4b Guaranteed payments for capital 4c Total guaranteed payments 5 Interest income 6a Ordinary dividends 6b Qualified dividends 6c Dividend equivalents 7 Royalties 8 Net short-term capital gain (loss) 9a Net long-term capital gain (loss) 9b Collectibles (28%) gain (loss) 9c Unrecaptured section 1250 gain 10 Net section 1231 gain (loss) 11 Other income (loss) 15 Credits 16 Schedule K-3 is attached if checked . . . . . 17 Alternative minimum tax (AMT) items 18 Tax-exempt income and nondeductible expenses 19 Distributions 20 Other information	Partner’s Share of Current Year Income, Deductions, Credits, and Other Items Part III	Partner’s Share of Current Year Income, Deductions, Credits, and Other Items Part III	Partner’s Share of Current Year Income, Deductions, Credits, and Other Items Part III	Partner’s Share of Current Year Income, Deductions, Credits, and Other Items Part III	Partner’s Share of Current Year Income, Deductions, Credits, and Other Items Part III	Partner’s Share of Current Year Income, Deductions, Credits, and Other Items Part III	Partner’s Share of Current Year Income, Deductions, Credits, and Other Items Part III
Schedule K-1 (Form 8865) 2025 Partner’s Share of Income, Deductions, Credits, etc. Department of the Treasury Internal Revenue Service OMB No. 1545-0123 For calendar year 2025, or tax year beginning , 2025 ending , 20 Final K-1 Amended K-1 Information About the Partnership Part I A1 Partnership’s employer identification number A2 Reference ID number (see instructions) B Information About the Partner Part II C Partner’s SSN or TIN (Do not use TIN of a disregarded entity. See instructions.) D1 Name, address, city, state, and ZIP code for partner entered in C. See instructions. D2 If partnership interest is owned through a disregarded entity (DE), enter DE’s: TIN Name E Partner’s share of profit, loss, capital, and deductions (see Partner’s Instr. (Form 1065)): Beginning Ending Profit % % Loss % % Capital % % Deductions % % Check if decrease is due to sale, or exchange of partnership interest. See instructions. Partnership’s name, address, city, state, and ZIP code Partner’s Share of Current Year Income, Deductions, Credits, and Other Items Part III 1 Ordinary business income (loss) 2 Net rental real estate income (loss) 3 Other net rental income (loss) 4a Guaranteed payments for services 4b Guaranteed payments for capital 4c Total guaranteed payments 5 Interest income 6a Ordinary dividends 6b Qualified dividends 6c Dividend equivalents 7 Royalties 8 Net short-term capital gain (loss) 9a Net long-term capital gain (loss) 9b Collectibles (28%) gain (loss) 9c Unrecaptured section 1250 gain 10 Net section 1231 gain (loss) 11 Other income (loss) 15 Credits 16 Schedule K-3 is attached if checked . . . . . 17 Alternative minimum tax (AMT) items 18 Tax-exempt income and nondeductible expenses 19 Distributions 20 Other information	1	1	Ordinary business income (loss)	Ordinary business income (loss)	Ordinary business income (loss)	15	Credits
Schedule K-1 (Form 8865) 2025 Partner’s Share of Income, Deductions, Credits, etc. Department of the Treasury Internal Revenue Service OMB No. 1545-0123 For calendar year 2025, or tax year beginning , 2025 ending , 20 Final K-1 Amended K-1 Information About the Partnership Part I A1 Partnership’s employer identification number A2 Reference ID number (see instructions) B Information About the Partner Part II C Partner’s SSN or TIN (Do not use TIN of a disregarded entity. See instructions.) D1 Name, address, city, state, and ZIP code for partner entered in C. See instructions. D2 If partnership interest is owned through a disregarded entity (DE), enter DE’s: TIN Name E Partner’s share of profit, loss, capital, and deductions (see Partner’s Instr. (Form 1065)): Beginning Ending Profit % % Loss % % Capital % % Deductions % % Check if decrease is due to sale, or exchange of partnership interest. See instructions. Partnership’s name, address, city, state, and ZIP code Partner’s Share of Current Year Income, Deductions, Credits, and Other Items Part III 1 Ordinary business income (loss) 2 Net rental real estate income (loss) 3 Other net rental income (loss) 4a Guaranteed payments for services 4b Guaranteed payments for capital 4c Total guaranteed payments 5 Interest income 6a Ordinary dividends 6b Qualified dividends 6c Dividend equivalents 7 Royalties 8 Net short-term capital gain (loss) 9a Net long-term capital gain (loss) 9b Collectibles (28%) gain (loss) 9c Unrecaptured section 1250 gain 10 Net section 1231 gain (loss) 11 Other income (loss) 15 Credits 16 Schedule K-3 is attached if checked . . . . . 17 Alternative minimum tax (AMT) items 18 Tax-exempt income and nondeductible expenses 19 Distributions 20 Other information	2	2	Net rental real estate income (loss)	Net rental real estate income (loss)	Net rental real estate income (loss)
Information About the Partnership Part I
Information About the Partnership Part I	3	3	Other net rental income (loss)	Other net rental income (loss)	Other net rental income (loss)
A1 Partnership’s employer identification number
A1 Partnership’s employer identification number	4a	4a	Guaranteed payments for services	Guaranteed payments for services	Guaranteed payments for services
A2 Reference ID number (see instructions)
A2 Reference ID number (see instructions)	4b	4b	Guaranteed payments for capital	Guaranteed payments for capital	Guaranteed payments for capital	16	Schedule K-3 is attached if checked . . . . .
B Partnership’s name, address, city, state, and ZIP code
B Partnership’s name, address, city, state, and ZIP code	4c	4c	Total guaranteed payments	Total guaranteed payments	Total guaranteed payments	17	Alternative minimum tax (AMT) items
B Partnership’s name, address, city, state, and ZIP code	5	5	Interest income	Interest income	Interest income	Interest income	Interest income
B Partnership’s name, address, city, state, and ZIP code	6a	6a	Ordinary dividends	Ordinary dividends	Ordinary dividends
Information About the Partner Part II
Information About the Partner Part II	6b	6b	Qualified dividends	Qualified dividends	Qualified dividends
C Partner’s SSN or TIN (Do not use TIN of a disregarded entity. See instructions.)
C Partner’s SSN or TIN (Do not use TIN of a disregarded entity. See instructions.)	6c	6c	Dividend equivalents	Dividend equivalents	Dividend equivalents	18	Tax-exempt income and nondeductible expenses
D1 Name, address, city, state, and ZIP code for partner entered in C. See instructions. D2 If partnership interest is owned through a disregarded entity (DE), enter DE’s: TIN Name
D1 Name, address, city, state, and ZIP code for partner entered in C. See instructions. D2 If partnership interest is owned through a disregarded entity (DE), enter DE’s: TIN Name	7	7	Royalties	Royalties	Royalties	Royalties	Royalties
D1 Name, address, city, state, and ZIP code for partner entered in C. See instructions. D2 If partnership interest is owned through a disregarded entity (DE), enter DE’s: TIN Name	7	7	Royalties	Royalties	Royalties
D1 Name, address, city, state, and ZIP code for partner entered in C. See instructions. D2 If partnership interest is owned through a disregarded entity (DE), enter DE’s: TIN Name	8	8	Net short-term capital gain (loss)	Net short-term capital gain (loss)	Net short-term capital gain (loss)	Net short-term capital gain (loss)	Net short-term capital gain (loss)
D1 Name, address, city, state, and ZIP code for partner entered in C. See instructions. D2 If partnership interest is owned through a disregarded entity (DE), enter DE’s: TIN Name	8	8	Net short-term capital gain (loss)	Net short-term capital gain (loss)	Net short-term capital gain (loss)
D1 Name, address, city, state, and ZIP code for partner entered in C. See instructions. D2 If partnership interest is owned through a disregarded entity (DE), enter DE’s: TIN Name	9a	9a	Net long-term capital gain (loss)	Net long-term capital gain (loss)	Net long-term capital gain (loss)	Net long-term capital gain (loss)	Net long-term capital gain (loss)
D1 Name, address, city, state, and ZIP code for partner entered in C. See instructions. D2 If partnership interest is owned through a disregarded entity (DE), enter DE’s: TIN Name	9a	9a	Net long-term capital gain (loss)	Net long-term capital gain (loss)	Net long-term capital gain (loss)	19	Distributions
D1 Name, address, city, state, and ZIP code for partner entered in C. See instructions. D2 If partnership interest is owned through a disregarded entity (DE), enter DE’s: TIN Name	9b	9b	Collectibles (28%) gain (loss)	Collectibles (28%) gain (loss)	Collectibles (28%) gain (loss)	Collectibles (28%) gain (loss)	Collectibles (28%) gain (loss)
E Partner’s share of profit, loss, capital, and deductions (see Partner’s Instr. (Form 1065)): Beginning Ending Profit % % Loss % % Capital % % Deductions % % Check if decrease is due to sale, or exchange of partnership interest. See instructions.
E Partner’s share of profit, loss, capital, and deductions (see Partner’s Instr. (Form 1065)): Beginning Ending Profit % % Loss % % Capital % % Deductions % % Check if decrease is due to sale, or exchange of partnership interest. See instructions.	9c	9c	Unrecaptured section 1250 gain	Unrecaptured section 1250 gain	Unrecaptured section 1250 gain	Unrecaptured section 1250 gain	Unrecaptured section 1250 gain
E Partner’s share of profit, loss, capital, and deductions (see Partner’s Instr. (Form 1065)): Beginning Ending Profit % % Loss % % Capital % % Deductions % % Check if decrease is due to sale, or exchange of partnership interest. See instructions.	9c	9c	Unrecaptured section 1250 gain	Unrecaptured section 1250 gain	Unrecaptured section 1250 gain	20	Other information
E Partner’s share of profit, loss, capital, and deductions (see Partner’s Instr. (Form 1065)): Beginning Ending Profit % % Loss % % Capital % % Deductions % % Check if decrease is due to sale, or exchange of partnership interest. See instructions.	10	10	Net section 1231 gain (loss)	Net section 1231 gain (loss)	Net section 1231 gain (loss)	Net section 1231 gain (loss)	Net section 1231 gain (loss)
E Partner’s share of profit, loss, capital, and deductions (see Partner’s Instr. (Form 1065)): Beginning Ending Profit % % Loss % % Capital % % Deductions % % Check if decrease is due to sale, or exchange of partnership interest. See instructions.	11	11	Other income (loss)	Other income (loss)	Other income (loss)
E Partner’s share of profit, loss, capital, and deductions (see Partner’s Instr. (Form 1065)): Beginning Ending Profit % % Loss % % Capital % % Deductions % % Check if decrease is due to sale, or exchange of partnership interest. See instructions.
F Partner’s Capital Account Analysis Beginning capital account . . . . $ Capital contributed during the year . . $ Current year net income (loss) . . . . $ Other increase (decrease) (attach explanation) $ Withdrawals & distributions . . . . $ ( ) Ending capital account . . . . . $
F Partner’s Capital Account Analysis Beginning capital account . . . . $ Capital contributed during the year . . $ Current year net income (loss) . . . . $ Other increase (decrease) (attach explanation) $ Withdrawals & distributions . . . . $ ( ) Ending capital account . . . . . $
F Partner’s Capital Account Analysis Beginning capital account . . . . $ Capital contributed during the year . . $ Current year net income (loss) . . . . $ Other increase (decrease) (attach explanation) $ Withdrawals & distributions . . . . $ ( ) Ending capital account . . . . . $	12	12	Section 179 deduction	Section 179 deduction	Section 179 deduction
F Partner’s Capital Account Analysis Beginning capital account . . . . $ Capital contributed during the year . . $ Current year net income (loss) . . . . $ Other increase (decrease) (attach explanation) $ Withdrawals & distributions . . . . $ ( ) Ending capital account . . . . . $	13	13	Other deductions	Other deductions	Other deductions	21	Foreign taxes paid or accrued
G Partner’s Share of Net Unrecognized Section 704(c) Gain or (Loss) Beginning . . . . . . . . . $ Ending . . . . . . . . . . $
G Partner’s Share of Net Unrecognized Section 704(c) Gain or (Loss) Beginning . . . . . . . . . $ Ending . . . . . . . . . . $
G Partner’s Share of Net Unrecognized Section 704(c) Gain or (Loss) Beginning . . . . . . . . . $ Ending . . . . . . . . . . $
For IRS Use Only
For IRS Use Only	14	14	Self-employment earnings (loss)	Self-employment earnings (loss)	Self-employment earnings (loss)	Self-employment earnings (loss)	Self-employment earnings (loss)
For IRS Use Only
For IRS Use Only

For Paperwork Reduction Act Notice, see Instructions for Form 8865. www.irs.gov/Form8865 Cat. No. 28396B Schedule K-1 (Form 8865) 2025 Created 11/7/25