2025›Instructions for Form 1065›General Instructions

Purpose of Form

Instruction 1065 — Instructions for Form 1065, U.S. Return of Partnership Income · 2026-10-03 edition · updated 2026-10-04 · United States

Form 1065 is an information return used to report the income, gains, losses, deductions, credits, and other information from the operation of a partnership. Generally, a partnership doesn’t pay tax on its income but passes through any profits or losses to its partners. Partners must include partnership items on their tax or information returns.

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▸Contents — Instruction 1065 — Instructions for Form 1065, U.S. Return of Partnership Income

Instruction 1065 — Instructions for Form 1065, U.S. Return of Partnership Income

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