Item D. Reportable Entity Partner

On Schedule M-3, page 1, if the partnership has any reportable entity partners for the year, check item D. A partnership must report the name, EIN (if applicable), and maximum percentage of actual or deemed ownership of each reportable entity partner if there are one or two reportable entity partners for the tax year of the partnership, or, if there are more than two reportable entity partners for the tax year of the partnership, of the two reportable entity partners with the largest maximum percentage of actual or deemed ownership for the tax year of the partnership. The maximum percentage of actual or deemed ownership for a reportable entity partner for a tax year of the partnership is the maximum percentage interest owned or deemed owned under these instructions by the reportable entity partner in the partnership's capital, profit, or loss on any day during the tax year of the partnership.

The reportable entity partner must retain copies of required reports it makes to partnerships under these instructions. Each partnership must retain copies of the required reports it received under these instructions from reportable entity partners. See Reportable Entity Partner Reporting Responsibilities, earlier.