Instructions for Form 8865
Instruction 8865 — Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Future Developments
- What’s New
- Specific Instructions
- Schedule A. Constructive Ownership of Partnership Interest
- Schedule A-1. Certain Partners of Foreign Partnership
- Schedule A-2. Foreign Partners of Section 721(c) Partnership
- Schedule A-3. Affiliation Schedule
- Schedule B. Income Statement—Trade or Business Income
- Schedule D (Form 1065). Capital Gains and Losses
- Schedule G (Form 8865). Statement of Application of the Gain Deferral Method Under…
Return of U.S. Persons With Respect to Certain Foreign Partnerships
Section references are to the Internal Revenue Code unless otherwise noted.
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