Part III. Gain Recognition Under Section 904(f)

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

(3) or (f)(5)(F) If gain recognition was required for any transfer reported in Part I under section 904(f)(3) or (f)(5)(F), attach a statement identifying the transfer and the amount of gain recognized.

Schedule P (Form 8865). Acquisitions, Dispositions, and Changes of Interests in a…¶

Use Schedule P to report the acquisition, disposition, and change of interest in a foreign partnership.

Every Category 4 filer must complete Schedule P, unless they qualify under the exception for certain Category 4 filers, described earlier.

Reference ID number. Use the reference ID number shown on Form 8865, item G2(b). For details, see Item G2(b) , earlier.

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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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