2025›Instructions for Form 1065
General Instructions
Instruction 1065 — Instructions for Form 1065, U.S. Return of Partnership Income · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- Purpose of Form
- Definitions
- Who Must File
- Termination of the Partnership
- Electronic Filing
- When To File
- Where To File
- Who Must Sign
- Penalties
- Accounting Methods
- Accounting Periods
- Rounding Off to Whole Dollars
- Recordkeeping
- Administrative Adjustment Request (AAR)
- Amended Return
- Assembling the Return
- Elections Made by the Partnership
- Entity Classification Election
- Elections Made by Each Partner
- Partner’s Dealings With Partnership
- Contributions to the Partnership
- Dispositions of Contributed Property
- Recognition of Precontribution Gain on Certain Partnership Distributions
- Unrealized Receivables and Inventory Items
- At-Risk Limitations
- Passive Activity Limitations
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