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2025›Instructions for Form 8865

Future Developments

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

For the latest information about developments related to Form 8865, its schedules, and its instructions, such as legislation enacted after they were published, go to IRS.gov/Form8865 .

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▸Contents — Instruction 8865 — Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships

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