Schedule D (Form 1065). Capital Gains and Losses

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

Important: All Form 8865 Category 1 filers in partnerships having partnership items described in the Instructions for Schedule D (Form 1065), Capital Gains and Losses, must complete that schedule.

Tip: You can view or download the Schedule D (Form 1065) and the Instructions for Schedule D (Form 1065) at IRS.gov/forms-pubs/about-schedule-d-form-1065 . Also, the form and its instructions can be ordered by calling 800-829-3676 (800-TAX-FORM).

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

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

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