1021 Form 8865 (Schedule O) (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8865so.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

SCHEDULE O (Form 8865)

(Rev. October 2021) Department of the Treasury Internal Revenue Service

Transfer of Property to a Foreign Partnership¶

(Under Section 6038B)

Attach to Form 8865. See the Instructions for Form 8865.
Go to www.irs.gov/Form8865 for instructions and the latest information .

OMB No. 1545-1668

Name of transferor Filer’s identifying number

Name of foreign partnership EIN (if any) Reference ID number (see instructions)

1 a Is the partnership a section 721(c) partnership (as defined in Regulations section 1.721(c)-1(b)(14))? See

instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No b If “Yes,” was the gain deferral method applied to avoid the recognition of gain upon the contribution of property? Yes No 2 Was any intangible property transferred considered or anticipated to be, at the time of the transfer or at any

time thereafter, a platform contribution as defined in Regulations section 1.482-7(c)(1)? . . . . . . . Yes No Part I Transfers Reportable Under Section 6038B

Type of property	(a) Date of transfer	(b) Description of property	(c) Fair market value on date of transfer	(d) Cost or other basis	(e) Recovery period	(f) Section 704(c) allocation method	(g) Gain recognized on transfer
Cash
Stock, notes receivable and payable, and other securities
Stock, notes receivable and payable, and other securities
Stock, notes receivable and payable, and other securities
Stock, notes receivable and payable, and other securities
Inventory
Inventory
Inventory
Inventory
Tangible property used in trade or business
Tangible property used in trade or business
Tangible property used in trade or business
Tangible property used in trade or business
Intangible property described in section 197(f)(9)
Intangible property described in section 197(f)(9)
Intangible property described in section 197(f)(9)
Intangible property described in section 197(f)(9)
Intangible property, other than intangible property described in section 197(f)(9)
Intangible property, other than intangible property described in section 197(f)(9)
Intangible property, other than intangible property described in section 197(f)(9)
Intangible property, other than intangible property described in section 197(f)(9)
Other property
Other property
Other property
Other property
Totals

3 Enter the transferor’s percentage interest in the partnership: (a) Before the transfer % (b) After the transfer % Supplemental Information Required To Be Reported (see instructions):

Part II Dispositions Reportable Under Section 6038B

(a) Type of property

(b) Date of original transfer

(c) Date of disposition

(d) Manner of disposition

(e) Gain recognized

by partnership

(f) Depreciation

recapture recognized by partnership

(g) Gain allocated

to partner

(h) Depreciation recapture allocated

to partner

Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or Part III section 904(f)(5)(F)? . . . . . . . . . . . . . . . . . . . . . . . . . ^▶ Yes No

For Paperwork Reduction Act Notice, see the Instructions for Form 8865. Cat. No. 25909U Schedule O (Form 8865) 10-2021

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