Part IV. Supplemental Information Required
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
To Be Reported Enter any information asked for in Part I, Part II, or Part III that must be reported in detail. Identify the applicable part number and column next to the information entered in Part IV.
Privacy Act and Paperwork Reduction Act Notice. We ask for you to obtain the information on this form to carry out the Internal Revenue laws of the United States. You are required to obtain this information. You are not required to obtain the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form, or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.
Generally, tax returns and return information are confidential, as required by Internal Revenue Code section 6103. However, section 6103 allows or requires the IRS to disclose or give such information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and territories for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated burden for individual filers is approved under OMB control number 1545-0074, tax exempt filers under OMB control number 1545-0047, business filers is approved under OMB control number 1545-0123, and trust filers is approved under OMB control number 1545-0092. For the estimated averages, see the instructions for your income tax return.
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. See the instructions for the tax return with which this form is filed.
20 Instructions for Form 8865 (2025)
List of Codes Used for Schedule K-1 (Form 8865)
Information concerning each of the boxes and codes is available in Part III of the Partner’s Instructions for Schedule K-1 (Form 1065).
| Box Number / Item | |
|---|---|
| 1. Ordinary business income (loss) | 1. Ordinary business income (loss) |
| 2. Net rental real estate income (loss) | |
| 3. Other net rental income (loss) | 3. Other net rental income (loss) |
| 4a. Guaranteed payment services | 4a. Guaranteed payment services |
| 4b. Guaranteed payment capital | 4b. Guaranteed payment capital |
| 4c. Guaranteed payment total | 4c. Guaranteed payment total |
| 5. Interest income | 5. Interest income |
| 6a. Ordinary dividends | 6a. Ordinary dividends |
| 6b. Qualified dividends | 6b. Qualified dividends |
| 6c. Dividend equivalents | 6c. Dividend equivalents |
| 7. Royalties | 7. Royalties |
| 8. Net short-term capital gain (loss) | |
| 9a. Net long-term capital gain (loss) | |
| 9b. Collectibles (28%) gain (loss) | 9b. Collectibles (28%) gain (loss) |
| 9c. Unrecaptured section 1250 gain | 9c. Unrecaptured section 1250 gain |
| 10. Net section 1231 gain (loss) | 10. Net section 1231 gain (loss) |
| 11. Other income (loss) | 11. Other income (loss) |
| Code A. Other portfolio income (loss) | |
| Code B. Involuntary conversions | |
| Code C. Section 1256 contracts & straddles | |
| Code D. Mining exploration costs recapture | |
| Code E. Cancellation of debt | |
| Code F. Section 743(b) positive income adjustments | |
| Codes G and H. Reserved for future use | |
| Code I. Gain (loss) from disposition of oil, gas, thermal, or other mineral properties (section 59(e)) |
|
| Code J. Recoveries of tax benefit items |
|
| Code K. Gambling gains and losses |
|
| Code L. Any income, gain, or loss to the partnership from a distribution under section 751(b) |
|
| Code M. Gain eligible for section 1045 rollover (replacement stock purchased by partnership) |
|
| Code N. Gain eligible for section 1045 rollover (replacement stock not purchased by partnership) |
|
| Code O. Sale or exchange of QSB stock with section 1202 exclusion |
|
| Code P. Gain or loss on disposition of farm recapture property and other items to which section 1252 applies |
|
| Code Q. Gain or loss on Fannie Mae or Freddie Mac qualified preferred stock |
|
| Code R. Specially allocated ordinary gain (loss) |
|
| Code S. Non-portfolio capital gain (loss) |
|
| Codes T through X. Reserved for future use |
|
| Code ZZ. Other |
|
| 12. Section 179deduction | 12. Section 179deduction |
| 13. Other deductions | 13. Other deductions |
| Code A. Cash contributions (60%) | |
| Code B. Cash contributions (30%) | |
| Code C. Noncash contributions (50%) | |
| Code D. Noncash contributions (30%) | |
| Code E. Capital gain property to a 50% organization (30%) | |
| Code F. Capital gain property (20%) | |
| Code G. Contributions (100%) | |
| Code H. Investment interest expense |
Instructions for Form 8865 (2025) 21
Box Number / Item
| Code I. Deductions—royalty income | |
|---|---|
| Code J. Section 59(e)(2) expenditures | |
| Code K. Excess business interest expense (EBIE) | |
| Code L. Deductions—portfolio income (other) | |
| Code M. Amounts paid for medical insurance | |
| Code N. Educational assistance benefits | |
| Code O. Dependent care benefits | |
| Code P. Preproductive period expenses | |
| Code Q. Reserved for future use | |
| Code R. Pensions and IRAs | |
| Code S. Reforestation expense deduction | |
| Codes T through U. Reserved for future use | |
| Code V. Section 743(b) negative income adjustments | |
| Code W. Soil and water conservation | |
| Code X. Film, television, and theatrical and sound production expenditures |
|
| Code Y. Expenditures for removal of barriers |
|
| Code Z. Itemized deductions |
|
| Code AA. Contributions to a capital construction fund (CCF) |
|
| Code AB. Penalty on early withdrawal of savings |
|
| Code AC. Interest expense allocated to debt-financed distributions |
|
| Code AD. Interest expense on working interest in oil or gas |
|
| Code AE. Deductions—portfolio income |
|
| Codes AF through AJ. Reserved for future use |
|
| Code ZZ. Other |
|
| 14. Self-employment earnings (loss) | 14. Self-employment earnings (loss) |
| Note: If you have a section 179 deduction or any partner-level deductions, see the Partner’s Instructions (Form 1065) before completing Schedule SE (Form 1040). |
|
| Code A. Net earnings (loss) from self-employment | |
| Code B. Gross farming or fishing income | |
| Code C. Gross non-farm income | |
| 15. Credits | 15. Credits |
| Code A. Zero-emissions nuclear power production credit | |
| Code B. Credit for production from advanced nuclear power facilities | |
| Code C. Low-income housing credit (section 42(j)(5)) from post-2007 buildings | |
| Code D. Low-income housing credit (other) from post-2007 buildings | |
| Code E. Qualified rehabilitation expenditures (rental real estate) | |
| Code F. Other rental real estate credits | |
| Code G. Other rental credits | |
| Code H. Undistributed capital gains credit | |
| Code I. Biofuel producer credit | |
| Code J. Work opportunity credit | |
| Code K. Disabled access credit | |
| Code L. Empowerment zone employment credit | |
| Code M. Credit for increasing research activities | |
| Code N. Credit for employer social security and Medicare taxes paid on certain employee tips | |
| Code O. Backup withholding | |
| Code P. Unused investment credit from the qualifying advanced coal project credit or qualifying gasification project credit allocated from cooperatives |
|
| Code Q. Unused investment credit from the qualifying advanced energy project credit allocated from cooperatives |
|
| Code R. Unused investment credit from the advanced manufacturing investment credit allocated from cooperatives |
22 Instructions for Form 8865 (2025)
Box Number / Item
| Code S. Unused investment credit from the clean electricity investment credit allocated from cooperatives |
|
|---|---|
| Code T. Unused investment credit from the energy credit allocated from cooperatives |
|
| Code U. Unused investment credit from the rehabilitation credit allocated from cooperatives |
|
| Code V. Advanced manufacturing production credit |
|
| Code W. Clean electricity production credit |
|
| Code X. Clean fuel production credit |
|
| Code Y. Clean hydrogen production credit |
|
| Code Z. Orphan drug credit |
|
| Code AA. Enhanced oil recovery credit |
|
| Code AB. Renewable electricity production credit |
|
| Code AC. Biodiesel, renewable diesel, or sustainable aviation fuels credit |
|
| Code AD. New markets credit |
|
| Code AE. Small employer pension plan startup costs credit |
|
| Code AF. Small employer auto-enrollment credit |
|
| Code AG. Small employer military spouse participation credit |
|
| Code AH. Credit for employer-provided childcare facilities and services |
|
| Code AI. Low sulfur diesel fuel production credit |
|
| Code AJ. Qualified railroad track maintenance credit |
|
| Code AK. Credit for oil and gas production from marginal wells |
|
| Code AL. Distilled spirits credit |
|
| Code AM. Energy efficient home credit |
|
| Code AN. Reserved for future use |
|
| Code AO. Alternative fuel vehicle refueling property credit |
|
| Code AP. Clean renewable energy bond credit |
|
| Code AQ. New clean renewable energy bond credit |
|
| Code AR. Qualified energy conservation bond credit |
|
| Code AS. Qualified zone academy bond credit |
|
| Code AT. Qualified school construction bond credit |
|
| Code AU. Build America bond credit |
|
| Code AV. Credit for employer differential wage payments |
|
| Code AW. Carbon oxide sequestration credit |
|
| Code AX. Carbon oxide sequestration credit recapture |
|
| Code AY. New clean vehicle credit |
|
| Code AZ. Qualified commercial clean vehicle credit |
|
| Code BA. Credit for small employer health insurance premiums |
|
| Code BB. Employer credit for paid family and medical leave |
|
| Code BC. Eligible credits from transferor(s) under section 6418 |
|
| Codes BD through BG. Reserved for future use |
|
| Code ZZ. Other |
|
| 17. Alternativeminimum tax (AMT) items | |
| Code A. Post-1986 depreciation adjustment | |
| Code B. Adjusted gain or loss | |
| Code C. Depletion (other than oil & gas) | |
| Code D. Oil, gas, and geothermal—gross income | |
| Code E. Oil, gas, and geothermal—deductions | |
| Code F. Other AMT items | |
| 18. Tax-exempt income and nondeductible expenses | |
| Code A. Tax-exempt interest income | |
| Code B. Other tax-exempt income | |
| Code C. Nondeductible expenses | |
| 19. Distributions | 19. Distributions |
| Code A. Cash and marketable securities | |
| Code B. Distribution subject to section 737 | |
| Code C. Other property | |
| 20. Other information | 20. Other information |
Instructions for Form 8865 (2025) 23
Box Number / Item
| Code A. Investment income | |
|---|---|
| Code B. Investment expenses | |
| Code C. Fuel tax credit information | |
| Code D. Qualified rehabilitation expenditures (other than rental real estate) | |
| Code E. Basis of energy property | |
| Codes F through G. Recapture of low-income housing credit | |
| Code H. Recapture of investment credit | |
| Code I. Recapture of other credits | |
| Code J. Look-back interest—completed long-term contracts | |
| Code K. Look-back interest—income forecast method | |
| Code L. Dispositions of property with section 179 deductions | |
| Code M. Recapture of section 179 deduction | |
| Code N. Business interest expense (information item) | |
| Code O. Section 453(I)(3) information | |
| Code P. Section 453A(c) information |
|
| Code Q. Section 1260(b) information |
|
| Code R. Interest allocable to production expenditures |
|
| Code S. Capital construction fund (CCF) nonqualified withdrawals |
|
| Code T. Depletion information—oil and gas |
|
| Code U. Section 743(b) basis adjustment |
|
| Code V. Unrelated business taxable income |
|
| Code X. Reserved for future use |
|
| Code Y. Net investment income |
|
| Code Z. Section 199A information | |
| Code AA. Section 704(c) information | |
| Code AB. Section 751 gain (loss) | |
| Code AC. Section 1(h)(5) collectibles gain (loss) | |
| Code AD. Section 1(h)(6) unrecaptured section 1250 gain | |
| Code AE. Excess taxable income | |
| Code AF. Excess business interest income | |
| Code AG. Gross receipts for section 448(c) | |
| Code AH. Noncash charitable contributions |
|
| Code AI. Interest and tax on deferred compensation to partners |
|
| Code AJ. Excess business loss limitation |
|
| Code AK. Gain from mark-to-market election |
|
| Code AL. Section 721(c) partnership |
|
| Code AM. Section 1061 information |
|
| Code AN. Farming and fishing business |
|
| Code AO. PTP information |
|
| Code AP. Inversion gain |
|
| Code AQ. Conservation reserve program payments |
|
| Code AR. IRA disclosure |
|
| Code AS. Qualifying advanced coal project property and qualifying gasification project property |
|
| Code AT. Qualifying advanced energy project property |
|
| Code AU. Advanced manufacturing investment property |
|
| Code AV. Clean electricity investment property |
|
| Code AW. Reportable transactions |
|
| Code AX. Corporate alternative minimum tax (CAMT) |
|
| Code AY. Foreign partners, Form 8990, Schedule A |
|
| Codes AZ through BD. Reserved for future use |
|
| Code ZZ. Other |
24 Instructions for Form 8865 (2025)
Codes for Principal Business Activity Using the list of activities and codes below, purchases raw materials and supplies them to a
determine from which activity the business derives subcontractor to produce the finished product, but
and Principal Product or Service the largest percentage of its “total receipts.” Total retains title to the product, the business is
receipts is defined as the sum of gross receipts or considered a manufacturer and must use one of
This list of Principal Business Activities and their sales (Schedule B, line 1a); all other income the manufacturing codes (311110–339900).
associated codes is designed to classify an reported on Schedule B, lines 4 through 7; income
enterprise by the type of activity in which it is reported on Schedule K, lines 3a, 5, 6a, and 7; Once the Principal Business Activity is
engaged to facilitate the administration of the income or net gain reported on Schedule K, lines determined, enter the six-digit code from the list
Internal Revenue Code. These Principal Business 8, 9a, 10, and 11; and income or net gain reported below on page 1, item H7. Also enter a brief
Activity Codes are based on the North American on Form 8825, lines 2, 19, and 20a. If the business description of the business activity in item H8.
Industry Classification System.
| Agriculture, Forestry, Fishing, and Hunting Crop Production 111100 Oilseed & Grain Farming 111210 Vegetable & Melon Farming (including potatoes & yams) 111300 Fruit & Tree Nut Farming 111400 Greenhouse, Nursery, & Floriculture Production 111900 Other Crop Farming (including tobacco, cotton, sugarcane, hay, peanut, sugar beet, & all other crop farming) Animal Production 112111 Beef Cattle Ranching & Farming 112112 Cattle Feedlots 112120 Dairy Cattle & Milk Production 112210 Hog & Pig Farming 112300 Poultry & Egg Production 112400 Sheep & Goat Farming 112510 Aquaculture (including shellfish & finfish farms & hatcheries) 112900 Other Animal Production Forestry and Logging 113110 Timber Tract Operations 113210 Forest Nurseries & Gathering of Forest Products 113310 Logging Fishing, Hunting, and Trapping 114110 Fishing 114210 Hunting & Trapping Support Activities for Agriculture and Forestry 115110 Support Activities for Crop Production (including cotton ginning, soil preparation, planting, & cultivating) 115210 Support Activities for Animal Production (including Farriers) 115310 Support Activities for Forestry |
237210 Land Subdivision 237310 Highway, Street, & Bridge Construction 237990 Other Heavy & Civil Engineering Construction Specialty Trade Contractors 238100 Foundation, Structure, & Building Exterior Contractors (including framing carpentry, masonry, glass, roofing, & siding) 238210 Electrical Contractors 238220 Plumbing, Heating, & Air-Conditioning Contractors 238290 Other Building Equipment Contractors 238300 Building Finishing Contractors (including drywall, insulation, painting, wallcovering, flooring, tile, & finish carpentry) 238900 Other Specialty Trade Contractors (including site preparation) |
Paper Manufacturing 322100 Pulp, Paper, & Paperboard Mills 322200 Converted Paper Product Mfg Printing and Related Support Activities 323100 Printing & Related Support Activities Petroleum and Coal Products Manufacturing 324110 Petroleum Refineries (including integrated) 324120 Asphalt Paving, Roofing, & Saturated Materials Mfg 324190 Other Petroleum & Coal Products Mfg Chemical Manufacturing 325100 Basic Chemical Mfg 325200 Resin, Synthetic Rubber, & Artificial & Synthetic Fibers & Filaments Mfg 325300 Pesticide, Fertilizer, & Other Agricultural Chemical Mfg 325410 Pharmaceutical & Medicine Mfg 325500 Paint, Coating, & Adhesive Mfg 325600 Soap, Cleaning Compound, & Toilet Preparation Mfg 325900 Other Chemical Product & Preparation Mfg Plastics and Rubber Products Manufacturing 326100 Plastics Product Mfg 326200 Rubber Product Mfg Nonmetallic Mineral Product Manufacturing 327100 Clay Product & Refractory Mfg 327210 Glass & Glass Product Mfg 327300 Cement & Concrete Product Mfg 327400 Lime & Gypsum Product Mfg 327900 Other Nonmetallic Mineral Product Mfg Primary Metal Manufacturing 331110 Iron & Steel Mills & Ferroalloy Mfg 331200 Steel Product Mfg From Purchased Steel 331310 Alumina & Aluminum Production & Processing 331400 Nonferrous Metal (except Aluminum) Production & Processing 331500 Foundries Fabricated Metal Product Manufacturing 332110 Forging & Stamping 332210 Cutlery & Handtool Mfg 332300 Architectural & Structural Metals Mfg 332400 Boiler, Tank, & Shipping Container Mfg 332510 Hardware Mfg 332610 Spring & Wire Product Mfg 332700 Machine Shops; Turned Product; & Screw, Nut, & Bolt Mfg 332810 Coating, Engraving, Heat Treating, & Allied Activities 332900 Other Fabricated Metal Product Mfg Machinery Manufacturing 333100 Agriculture, Construction, & Mining Machinery Mfg 333200 Industrial Machinery Mfg |
333310 Commercial & Service Industry Machinery Mfg 333410 Ventilation, Heating, Air-Conditioning, & Commercial Refrigeration Equipment Mfg 333510 Metalworking Machinery Mfg 333610 Engine, Turbine & Power Transmission Equipment Mfg 333900 Other General Purpose Machinery Mfg Computer and Electronic Product Manufacturing 334110 Computer & Peripheral Equipment Mfg 334200 Communications Equipment Mfg 334310 Audio & Video Equipment Mfg 334410 Semiconductor & Other |
|---|
Electronic Component Mfg
334500 Navigational, Measuring,
Electromedical, & Control
Instruments Mfg
334610 Manufacturing & Reproducing
Magnetic & Optical Media
Electrical Equipment, Appliance,
and Component Manufacturing
335100 Electric Lighting Equipment
Mfg
335200 Household Appliance Mfg
335310 Electrical Equipment Mfg
335900 Other Electrical Equipment &
Component Mfg
Transportation Equipment
Manufacturing
336100 Motor Vehicle Mfg
336210 Motor Vehicle Body & Trailer
Mfg
336300 Motor Vehicle Parts Mfg
336410 Aerospace Product & Parts
Mfg
336510 Railroad Rolling Stock Mfg
336610 Ship & Boat Building
336990 Other Transportation
Equipment Mfg
Furniture and Related Product
Manufacturing
337000 Furniture & Related Product
Manufacturing
Miscellaneous Manufacturing
339110 Medical Equipment &
Supplies Mfg
339900 Other Miscellaneous
Manufacturing|
Codes for Principal Business Activity Using the list of activities and codes below, purchases raw materials and supplies them to a
determine from which activity the business derives subcontractor to produce the finished product, but
and Principal Product or Service the largest percentage of its “total receipts.” Total retains title to the product, the business is
receipts is defined as the sum of gross receipts or considered a manufacturer and must use one of
This list of Principal Business Activities and their sales (Schedule B, line 1a); all other income the manufacturing codes (311110–339900).
associated codes is designed to classify an reported on Schedule B, lines 4 through 7; income
enterprise by the type of activity in which it is reported on Schedule K, lines 3a, 5, 6a, and 7; Once the Principal Business Activity is
engaged to facilitate the administration of the income or net gain reported on Schedule K, lines determined, enter the six-digit code from the list
Internal Revenue Code. These Principal Business 8, 9a, 10, and 11; and income or net gain reported below on page 1, item H7. Also enter a brief
Activity Codes are based on the North American on Form 8825, lines 2, 19, and 20a. If the business description of the business activity in item H8.
Industry Classification System.
| Agriculture, Forestry, Fishing, and Hunting Crop Production 111100 Oilseed & Grain Farming 111210 Vegetable & Melon Farming (including potatoes & yams) 111300 Fruit & Tree Nut Farming 111400 Greenhouse, Nursery, & Floriculture Production 111900 Other Crop Farming (including tobacco, cotton, sugarcane, hay, peanut, sugar beet, & all other crop farming) Animal Production 112111 Beef Cattle Ranching & Farming 112112 Cattle Feedlots 112120 Dairy Cattle & Milk Production 112210 Hog & Pig Farming 112300 Poultry & Egg Production 112400 Sheep & Goat Farming 112510 Aquaculture (including shellfish & finfish farms & hatcheries) 112900 Other Animal Production Forestry and Logging 113110 Timber Tract Operations 113210 Forest Nurseries & Gathering of Forest Products 113310 Logging Fishing, Hunting, and Trapping 114110 Fishing 114210 Hunting & Trapping Support Activities for Agriculture and Forestry 115110 Support Activities for Crop Production (including cotton ginning, soil preparation, planting, & cultivating) 115210 Support Activities for Animal Production (including Farriers) 115310 Support Activities for Forestry |
Manufacturing Food Manufacturing 311110 Animal Food Mfg 311200 Grain & Oilseed Milling 311300 Sugar & Confectionery Product Mfg 311400 Fruit & Vegetable Preserving & Specialty Food Mfg 311500 Dairy Product Mfg 311610 Animal Slaughtering and Processing 311710 Seafood Product Preparation & Packaging 311800 Bakeries, Tortilla & Dry Pasta Mfg 311900 Other Food Mfg (including coffee, tea, flavorings, & seasonings) Beverage and Tobacco Product Manufacturing 312110 Soft Drink & Ice Mfg 312120 Breweries 312130 Wineries 312140 Distilleries 312200 Tobacco Manufacturing Textile Mills and Textile Product Mills 313000 Textile Mills 314000 Textile Product Mills Apparel Manufacturing 315100 Apparel Knitting Mills 315210 Cut & Sew Apparel Contractors 315250 Cut & Sew Apparel Mfg (except Contractors) 315990 Apparel Accessories & Other Apparel Mfg Leather and Allied Product Manufacturing 316110 Leather & Hide Tanning & Finishing 316210 Footwear Mfg (including rubber & plastics) 316990 Other Leather & Allied Product Mfg Wood Product Manufacturing 321110 Sawmills & Wood Preservation 321210 Veneer, Plywood, & Engineered Wood Product Mfg 321900 Other Wood Product Mfg |
Manufacturing Food Manufacturing 311110 Animal Food Mfg 311200 Grain & Oilseed Milling 311300 Sugar & Confectionery Product Mfg 311400 Fruit & Vegetable Preserving & Specialty Food Mfg 311500 Dairy Product Mfg 311610 Animal Slaughtering and Processing 311710 Seafood Product Preparation & Packaging 311800 Bakeries, Tortilla & Dry Pasta Mfg 311900 Other Food Mfg (including coffee, tea, flavorings, & seasonings) Beverage and Tobacco Product Manufacturing 312110 Soft Drink & Ice Mfg 312120 Breweries 312130 Wineries 312140 Distilleries 312200 Tobacco Manufacturing Textile Mills and Textile Product Mills 313000 Textile Mills 314000 Textile Product Mills Apparel Manufacturing 315100 Apparel Knitting Mills 315210 Cut & Sew Apparel Contractors 315250 Cut & Sew Apparel Mfg (except Contractors) 315990 Apparel Accessories & Other Apparel Mfg Leather and Allied Product Manufacturing 316110 Leather & Hide Tanning & Finishing 316210 Footwear Mfg (including rubber & plastics) 316990 Other Leather & Allied Product Mfg Wood Product Manufacturing 321110 Sawmills & Wood Preservation 321210 Veneer, Plywood, & Engineered Wood Product Mfg 321900 Other Wood Product Mfg |
Manufacturing Food Manufacturing 311110 Animal Food Mfg 311200 Grain & Oilseed Milling 311300 Sugar & Confectionery Product Mfg 311400 Fruit & Vegetable Preserving & Specialty Food Mfg 311500 Dairy Product Mfg 311610 Animal Slaughtering and Processing 311710 Seafood Product Preparation & Packaging 311800 Bakeries, Tortilla & Dry Pasta Mfg 311900 Other Food Mfg (including coffee, tea, flavorings, & seasonings) Beverage and Tobacco Product Manufacturing 312110 Soft Drink & Ice Mfg 312120 Breweries 312130 Wineries 312140 Distilleries |
|---|
312200 Tobacco Manufacturing
Textile Mills and Textile Product
Mills
313000 Textile Mills
314000 Textile Product Mills
Apparel Manufacturing
315100 Apparel Knitting Mills
315210 Cut & Sew Apparel
Contractors
315250 Cut & Sew Apparel Mfg
(except Contractors)
315990 Apparel Accessories & Other
Apparel Mfg
Leather and Allied Product
Manufacturing
316110 Leather & Hide Tanning &
Finishing
316210 Footwear Mfg (including
rubber & plastics)
316990 Other Leather & Allied
Product Mfg
Wood Product Manufacturing
321110 Sawmills & Wood
Preservation
321210 Veneer, Plywood, &
Engineered Wood Product
Mfg
321900 Other Wood Product Mfg|
| Codes for Principal Business Activity Using the list of activities and codes below, purchases raw materials and supplies them to a determine from which activity the business derives subcontractor to produce the finished product, but and Principal Product or Service the largest percentage of its “total receipts.” Total retains title to the product, the business is receipts is defined as the sum of gross receipts or considered a manufacturer and must use one of This list of Principal Business Activities and their sales (Schedule B, line 1a); all other income the manufacturing codes (311110–339900). associated codes is designed to classify an reported on Schedule B, lines 4 through 7; income enterprise by the type of activity in which it is reported on Schedule K, lines 3a, 5, 6a, and 7; Once the Principal Business Activity is engaged to facilitate the administration of the income or net gain reported on Schedule K, lines determined, enter the six-digit code from the list Internal Revenue Code. These Principal Business 8, 9a, 10, and 11; and income or net gain reported below on page 1, item H7. Also enter a brief Activity Codes are based on the North American on Form 8825, lines 2, 19, and 20a. If the business description of the business activity in item H8. Industry Classification System. |
|||
|---|---|---|---|
| Mining 211120 Crude Petroleum Extraction 211130 Natural Gas Extraction 212110 Coal Mining 212200 Metal Ore Mining 212310 Stone Mining & Quarrying 212320 Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying 212390 Other Nonmetallic Mineral Mining & Quarrying 213110 Support Activities for Mining |
|||
| Mining 211120 Crude Petroleum Extraction 211130 Natural Gas Extraction 212110 Coal Mining 212200 Metal Ore Mining 212310 Stone Mining & Quarrying 212320 Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying 212390 Other Nonmetallic Mineral Mining & Quarrying 213110 Support Activities for Mining |
Mining 211120 Crude Petroleum Extraction 211130 Natural Gas Extraction 212110 Coal Mining 212200 Metal Ore Mining 212310 Stone Mining & Quarrying 212320 Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying 212390 Other Nonmetallic Mineral Mining & Quarrying 213110 Support Activities for Mining |
Mining 211120 Crude Petroleum Extraction 211130 Natural Gas Extraction 212110 Coal Mining 212200 Metal Ore Mining 212310 Stone Mining & Quarrying 212320 Sand, Gravel, Clay, & Ceramic & Refractory Minerals Mining & Quarrying 212390 Other Nonmetallic Mineral Mining & Quarrying 213110 Support Activities for Mining |
Wholesale Trade Merchant Wholesalers, Durable Goods 423100 Motor Vehicle & Motor Vehicle Parts & Supplies 423200 Furniture & Home Furnishings 423300 Lumber & Other Construction Materials 423400 Professional & Commercial Equipment & Supplies 423500 Metal & Mineral (except Petroleum) 423600 Household Appliances & Electrical & Electronic Goods 423700 Hardware, & Plumbing & Heating Equipment & Supplies 423800 Machinery, Equipment, & Supplies 423910 Sporting & Recreational Goods & Supplies |
| Utilities 221100 Electric Power Generation, Transmission, & Distribution 221210 Natural Gas Distribution 221300 Water, Sewage, & Other Systems 221500 Combination Gas & Electric |
| Codes for Principal Business Activity Using the list of activities and codes below, purchases raw materials and supplies them to a determine from which activity the business derives subcontractor to produce the finished product, but and Principal Product or Service the largest percentage of its “total receipts.” Total retains title to the product, the business is receipts is defined as the sum of gross receipts or considered a manufacturer and must use one of This list of Principal Business Activities and their sales (Schedule B, line 1a); all other income the manufacturing codes (311110–339900). associated codes is designed to classify an reported on Schedule B, lines 4 through 7; income enterprise by the type of activity in which it is reported on Schedule K, lines 3a, 5, 6a, and 7; Once the Principal Business Activity is engaged to facilitate the administration of the income or net gain reported on Schedule K, lines determined, enter the six-digit code from the list Internal Revenue Code. These Principal Business 8, 9a, 10, and 11; and income or net gain reported below on page 1, item H7. Also enter a brief Activity Codes are based on the North American on Form 8825, lines 2, 19, and 20a. If the business description of the business activity in item H8. Industry Classification System. |
|||
|---|---|---|---|
| Construction Construction of Buildings 236110 Residential Building Construction 236200 Nonresidential Building Construction Heavy and Civil Engineering Construction 237100 Utility System Construction |
25
Codes for Principal Business Activity and Principal Product or Service (Continued)
423920 Toy & Hobby Goods & Supplies 423930 Recyclable Materials 423940 Jewelry, Watch, Precious Stone, & Precious Metals 423990 Other Miscellaneous Durable Goods Merchant Wholesalers, Nondurable Goods 424100 Paper & Paper Products 424210 Drugs & Druggists’ Sundries 424300 Apparel, Piece Goods, & Notions 424400 Grocery & Related Products 424500 Farm Product Raw Materials 424600 Chemical & Allied Products 424700 Petroleum & Petroleum Products 424800 Beer, Wine, & Distilled Alcoholic Beverages 424910 Farm Supplies 424920 Book, Periodical, & Newspapers 424930 Flower, Nursery Stock, & Florists’ Supplies 424940 Tobacco Products & Electronic Cigarettes 424950 Paint, Varnish, & Supplies 424990 Other Miscellaneous Nondurable Goods Wholesale Trade Agents & Agents and Brokers 425120 Wholesale Trade Agents & Brokers Retail Trade
Motor Vehicle and Parts Dealers 441110 New Car Dealers 441120 Used Car Dealers 441210 Recreational Vehicle Dealers 441222 Boat Dealers 441227 Motorcycle, ATV, & All Other Motor Vehicle Dealers 441300 Automotive Parts, Accessories, & Tire Retailers Building Material and Garden Equipment and Supplies Dealers 444110 Home Centers 444120 Paint & Wallpaper Stores 444140 Hardware Retailers 444180 Other Building Material Dealers 444200 Lawn & Garden Equipment & Supplies Retailers Food and Beverage Retailers 445110 Supermarkets and Other Grocery (except Convenience) Retailers 445131 Convenience Retailers 445132 Vending Machine Operators 445230 Fruit & Vegetable Retailers 445240 Meat Retailers 445250 Fish & Seafood Retailers 445291 Baked Goods Retailers 445292 Confectionery & Nut Retailers 445298 All Other Specialty Food Retailers 445320 Beer, Wine, & Liquor Retailers Furniture and Home Furnishings Retailers 449110 Furniture Retailers 449121 Floor Covering Retailers 449122 Window Treatment Retailers 449129 All Other Home Furnishings Retailers Electronics and Appliance Retailers 449210 Electronics & Appliance Retailers (including computers) General Merchandise Retailers 455110 Department Stores 455210 Warehouse Clubs, Supercenters, & Other Merch Retailers
26
Health and Personal Care Retailers 456110 Pharmacies & Drug Retailers 456120 Cosmetics, Beauty Supplies, & Perfume Retailers 456130 Optical Goods Retailers 446190 Other Health & Personal Care Retailers Gasoline Stations & Fuel Dealers 457100 Gasoline Stations (including convenience stores with gas) 457210 Fuel Dealers (including Heating Oil & Liquefied Petroleum) Clothing & Accessories Retailers 458110 Clothing & Clothing Accessories Retailers 458210 Shoe Retailers 458310 Jewelry Retailers 458320 Luggage & Leather Goods Retailers Sporting, Hobby, Book, Musical Instrument, & Miscellaneous Retailers 459110 Sporting Goods Retailers 459120 Hobby, Toy, & Game Retailers 459130 Sewing, Needlework, & Piece Goods Retailers 459140 Musical Instrument & Supplies Retailers 459210 Book Retailers & News Dealers (including newsstands) 459310 Florists 459410 Office Supplies & Stationery Retailers 459420 Gift, Novelty, & Souvenir Retailers 459510 Used Merchandise Retailers 459910 Pet & Pet Supplies Retailers 459920 Art Dealers 459930 Manufactured (Mobile) Home Dealers 459990 All Other Miscellaneous Retailers (including tobacco, candle, & trophy retailers) Nonstore Retailers
Nonstore retailers sell all types of merchandise using such methods as Internet, mail-order catalogs, interactive television, or direct sales. These types of Retailers should select the PBA associated with their primary line of products sold. For example, establishments primarily selling prescription and non-prescription drugs, select PBA code 456110 Pharmacies & Drug Retailers. Transportation and Warehousing
Air, Rail, and Water Transportation 481000 Air Transportation 482110 Rail Transportation 483000 Water Transportation Truck Transportation 484110 General Freight Trucking, Local 484120 General Freight Trucking, Long-Distance 484200 Specialized Freight Trucking Transit and Ground Passenger Transportation 485110 Urban Transit Systems 485210 Interurban & Rural Bus Transportation 485310 Taxi Service 485320 Limousine Service 485410 School & Employee Bus Transportation 485510 Charter Bus Industry 485990 Other Transit & Ground Passenger Transportation Pipeline Transportation 486000 Pipeline Transportation
Scenic & Sightseeing Transportation 487000 Scenic & Sightseeing Transportation Support Activities for Transportation 488100 Support Activities for Air Transportation 488210 Support Activities for Rail Transportation 488300 Support Activities for Water Transportation 488410 Motor Vehicle Towing 488490 Other Support Activities for Road Transportation 488510 Freight Transportation Arrangement 488990 Other Support Activities for Transportation Couriers and Messengers 492110 Couriers & Express Delivery Services 492210 Local Messengers & Local Delivery Warehousing and Storage 493100 Warehousing & Storage (except lessors of mini-warehouses & self-storage units) Information
Motion Picture and Sound Recording Industries 512100 Motion Picture & Video Industries (except video rental) 512200 Sound Recording Industries Publishing Industries 513110 Newspaper Publishers 513120 Periodical Publishers 513130 Book Publishers 513140 Directory & Mailing List Publishers 513190 Other Publishers 513210 Software Publishers Broadcasting & Content Providers & Telecommunications 516100 Radio & Television Broadcasting Stations 516210 Media Streaming, Social Networks, & Other Content Providers 517000 Telecommunications (including Wired, Wireless, Satellite, Cable & Other Program Distribution, Resellers, Agents, Other Telecommunications, & Internet Service Providers) Data Processing, Web Search Portals, & Other Information Services 518210 Computing Infrastructure Providers, Data Processing, Web Hosting, & Related Services 519200 Web Search Portals, Libraries, Archives, & Other Info. Services Finance and Insurance
Depository Credit Intermediation 522110 Commercial Banking 522130 Credit Unions 522180 Savings Institutions & Other Depository Credit Intermediation Nondepository Credit Intermediation 522210 Credit Card Issuing 522220 Sales Financing 522291 Consumer Lending 522292 Real Estate Credit (including mortgage bankers & originators) 522299 Intl, Secondary Market, & Other Nondepo. Credit Intermediation
Activities Related to Credit Intermediation 522300 Activities Related to Credit Intermediation (including loan brokers, check clearing, & money transmitting) Securities, Commodity Contracts, and Other Financial Investments and Related Activities 523150 Investment Banking & Securities Intermediation 523160 Commodity Contracts Intermediation 523210 Securities & Commodity Exchanges 523900 Other Financial Investment Activities (including portfolio management & investment advice) Insurance Carriers and Related Activities 524110 Direct Life, Health, & Medical Insurance Carriers 524120 Direct Insurance (except Life, Health, & Medical) Carriers 524210 Insurance Agencies & Brokerages 524290 Other Insurance Related Activities (including third-party administration of insurance and pension funds) Funds, Trusts, and Other Financial Vehicles 525100 Insurance & Employee Benefit Funds 525910 Open-End Investment Funds (Form 1120-RIC,) 525920 Trusts, Estates, & Agency Accounts 525990 Other Financial Vehicles (including mortgage REITs and closed-end investment funds) “Offices of Bank Holding Companies” and “Offices of Other Holding Companies” are located under Management of Companies (Holding Companies) below.
Real Estate and Rental and Leasing
Real Estate 531110 Lessors of Residential Buildings & Dwellings (including equity REITs) 531120 Lessors of Nonresidential Buildings (except Mini-Warehouses) (including equity REITs) 531130 Lessors of Mini-Warehouses & Self-Storage Units (including equity REITs) 531190 Lessors of Other Real Estate Property (including equity REITs) 531210 Offices of Real Estate Agents & Brokers 531310 Real Estate Property Managers 531320 Offices of Real Estate Appraisers 531390 Other Activities Related to Real Estate Rental and Leasing Services 532100 Automotive Equipment Rental & Leasing 532210 Consumer Electronics & Appliances Rental 532281 Formal Wear & Costume Rental 532282 Video Tape & Disc Rental 532283 Home Health Equipment Rental 532284 Recreational Goods Rental 532289 All Other Consumer Goods Rental 532310 General Rental Centers 532400 Commercial & Industrial Machinery & Equipment Rental & Leasing
Codes for Principal Business Activity and Principal Product or Service (Continued)
| Lessors of Nonfinancial Intangible Assets (except copyrighted works) 533110 Lessors of Nonfinancial Intangible Assets (except copyrighted works) |
561210 Facilities Support Services 561300 Employment Services 561410 Document Preparation Services 561420 Telephone Call Centers 561430 Business Service Centers (including private mail centers & copy shops) 561440 Collection Agencies 561450 Credit Bureaus 561490 Other Business Support Services (including repossession services, court reporting, & stenotype services) 561500 Travel Arrangement & Reservation Services 561600 Investigation & Security Services 561710 Exterminating & Pest Control Services 561720 Janitorial Services 561730 Landscaping Services 561740 Carpet & Upholstery Cleaning Services 561790 Other Services to Buildings & Dwellings 561900 Other Support Services (including packaging & labeling services, & convention & trade show organizers) Waste Management and Remediation Services 562000 Waste Management & Remediation Services |
Home Health Care Services 621610 Home Health Care Services Other Ambulatory Health Care Services 621900 Other Ambulatory Health Care Services (including ambulance services & blood & organ banks) Hospitals 622000 Hospitals Nursing and Residential Care Facilities 623000 Nursing & Residential Care Facilities Social Assistance 624100 Individual & Family Services 624200 Community Food & Housing, & Emergency & Other Relief Services 624310 Vocational Rehabilitation Services 624410 Childcare Services |
Other Services Repair and Maintenance 811110 Automotive Mechanical & Electrical Repair & Maintenance 811120 Automotive Body, Paint, Interior, & Glass Repair 811190 Other Automotive Repair & Maintenance (including oil change & lubrication shops & car washes) 811210 Electronic & Precision Equipment Repair & Maintenance 811310 Commercial & Industrial Machinery & Equipment (except Automotive & Electronic) Repair & Maintenance 811410 Home & Garden Equipment & Appliance Repair & Maintenance 811420 Reupholstery & Furniture Repair 811430 Footwear & Leather Goods Repair 811490 Other Personal & Household Goods Repair & Maintenance Personal and Laundry Services 812111 Barber Shops 812112 Beauty Salons 812113 Nail Salons 812190 Other Personal Care Services (including diet & weight reducing centers) 812210 Funeral Homes & Funeral Services 812220 Cemeteries & Crematories 812310 Coin-Operated Laundries & Drycleaners 812320 Drycleaning & Laundry Services (except Coin-Operated) 812330 Linen & Uniform Supply 812910 Pet Care (except Veterinary) Services 812920 Photofinishing 812930 Parking Lots & Garages 812990 All Other Personal Services Religious, Grantmaking, Civic, Professional, and Similar Organizations 813000 Religious, Grantmaking, Civic, Professional, & Similar Organizations (including condominium and homeowners associations) |
|---|
|Professional, Scientific, and
Technical Services
Legal Services
541110 Offices of Lawyers
541190 Other Legal Services
Accounting, Tax Preparation,
Bookkeeping, and Payroll Services
541211 Offices of Certified Public
Accountants
541213 Tax Preparation Services
541214 Payroll Services
541219 Other Accounting Services
Architectural, Engineering, and
Related Services
541310 Architectural Services
541320 Landscape Architecture
Services
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying &
Mapping Services
541370 Surveying & Mapping (except
Geophysical) Services
541380 Testing Laboratories &
Services
Specialized Design Services
541400 Specialized Design Services
(including interior, industrial,
graphic, & fashion design)
Computer Systems Design and
Related Services
541511 Custom Computer
Programming Services
541512 Computer Systems Design
Services
541513 Computer Facilities
Management Services
541519 Other Computer Related
Services
Other Professional, Scientific, and
Technical Services
541600 Management, Scientific, &
Technical Consulting
Services
541700 Scientific Research &
Development Services
541800 Advertising & Public
Relations, & Related Services
541910 Marketing Research & Public
Opinion Polling
541920 Photographic Services
541930 Translation & Interpretation
Services
541940 Veterinary Services
541990 All Other Professional,
Scientific, & Technical
Services|Professional, Scientific, and
Technical Services
Legal Services
541110 Offices of Lawyers
541190 Other Legal Services
Accounting, Tax Preparation,
Bookkeeping, and Payroll Services
541211 Offices of Certified Public
Accountants
541213 Tax Preparation Services
541214 Payroll Services
541219 Other Accounting Services
Architectural, Engineering, and
Related Services
541310 Architectural Services
541320 Landscape Architecture
Services
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying &
Mapping Services
541370 Surveying & Mapping (except
Geophysical) Services
541380 Testing Laboratories &
Services
Specialized Design Services
541400 Specialized Design Services
(including interior, industrial,
graphic, & fashion design)
Computer Systems Design and
Related Services
541511 Custom Computer
Programming Services
541512 Computer Systems Design
Services
541513 Computer Facilities
Management Services
541519 Other Computer Related
Services
Other Professional, Scientific, and
Technical Services
541600 Management, Scientific, &
Technical Consulting
Services
541700 Scientific Research &
Development Services
541800 Advertising & Public
Relations, & Related Services
541910 Marketing Research & Public
Opinion Polling
541920 Photographic Services
541930 Translation & Interpretation
Services
541940 Veterinary Services
541990 All Other Professional,
Scientific, & Technical
Services|Professional, Scientific, and
Technical Services
Legal Services
541110 Offices of Lawyers
541190 Other Legal Services
Accounting, Tax Preparation,
Bookkeeping, and Payroll Services
541211 Offices of Certified Public
Accountants
541213 Tax Preparation Services
541214 Payroll Services
541219 Other Accounting Services
Architectural, Engineering, and
Related Services
541310 Architectural Services
541320 Landscape Architecture
Services
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying &
Mapping Services
541370 Surveying & Mapping (except
Geophysical) Services
541380 Testing Laboratories &
Services
Specialized Design Services
541400 Specialized Design Services
(including interior, industrial,
graphic, & fashion design)
Computer Systems Design and
Related Services
541511 Custom Computer
Programming Services
541512 Computer Systems Design
Services
541513 Computer Facilities
Management Services
541519 Other Computer Related
Services
Other Professional, Scientific, and
Technical Services
541600 Management, Scientific, &
Technical Consulting
Services
541700 Scientific Research &
Development Services
541800 Advertising & Public
Relations, & Related Services
541910 Marketing Research & Public
Opinion Polling
541920 Photographic Services
541930 Translation & Interpretation
Services
541940 Veterinary Services
541990 All Other Professional,
Scientific, & Technical
Services|Professional, Scientific, and
Technical Services
Legal Services
541110 Offices of Lawyers
541190 Other Legal Services
Accounting, Tax Preparation,
Bookkeeping, and Payroll Services
541211 Offices of Certified Public
Accountants
541213 Tax Preparation Services
541214 Payroll Services
541219 Other Accounting Services
Architectural, Engineering, and
Related Services
541310 Architectural Services
541320 Landscape Architecture
Services
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying &
Mapping Services
541370 Surveying & Mapping (except
Geophysical) Services
541380 Testing Laboratories &
Services
Specialized Design Services
541400 Specialized Design Services
(including interior, industrial,
graphic, & fashion design)
Computer Systems Design and
Related Services
541511 Custom Computer
Professional, Scientific, and
Technical Services
Legal Services
541110 Offices of Lawyers
541190 Other Legal Services
Accounting, Tax Preparation,
Bookkeeping, and Payroll Services
541211 Offices of Certified Public
Accountants
541213 Tax Preparation Services
541214 Payroll Services
541219 Other Accounting Services
Architectural, Engineering, and
Related Services
541310 Architectural Services
541320 Landscape Architecture
Services
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying &
Mapping Services
541370 Surveying & Mapping (except
Geophysical) Services
541380 Testing Laboratories &
Services
Specialized Design Services
541400 Specialized Design Services
(including interior, industrial,
graphic, & fashion design)
Computer Systems Design and
Related Services
541511 Custom Computer
Programming Services
541512 Computer Systems Design
Services
541513 Computer Facilities
Management Services
541519 Other Computer Related
Services
Other Professional, Scientific, and
Technical Services
541600 Management, Scientific, &
Technical Consulting
Services
541700 Scientific Research &
Development Services
541800 Advertising & Public
Relations, & Related Services
541910 Marketing Research & Public
Opinion Polling
541920 Photographic Services
541930 Translation & Interpretation
Services
541940 Veterinary Services
541990 All Other Professional,
Scientific, & Technical
Services
|Professional, Scientific, and
Technical Services
Legal Services
541110 Offices of Lawyers
541190 Other Legal Services
Accounting, Tax Preparation,
Bookkeeping, and Payroll Services
541211 Offices of Certified Public
Accountants
541213 Tax Preparation Services
541214 Payroll Services
541219 Other Accounting Services
Architectural, Engineering, and
Related Services
541310 Architectural Services
541320 Landscape Architecture
Services
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying &
Mapping Services
541370 Surveying & Mapping (except
Geophysical) Services
541380 Testing Laboratories &
Services
Specialized Design Services
541400 Specialized Design Services
(including interior, industrial,
graphic, & fashion design)
Computer Systems Design and
Related Services
541511 Custom Computer
Programming Services
541512 Computer Systems Design
Services
541513 Computer Facilities
Management Services
541519 Other Computer Related
Services
Other Professional, Scientific, and
Technical Services
541600 Management, Scientific, &
Technical Consulting
Services
541700 Scientific Research &
Development Services
541800 Advertising & Public
Relations, & Related Services
541910 Marketing Research & Public
Opinion Polling
541920 Photographic Services
541930 Translation & Interpretation
Services
541940 Veterinary Services
541990 All Other Professional,
Scientific, & Technical
Services|Professional, Scientific, and
Technical Services
Legal Services
541110 Offices of Lawyers
541190 Other Legal Services
Accounting, Tax Preparation,
Bookkeeping, and Payroll Services
541211 Offices of Certified Public
Accountants
541213 Tax Preparation Services
541214 Payroll Services
541219 Other Accounting Services
Architectural, Engineering, and
Related Services
541310 Architectural Services
541320 Landscape Architecture
Services
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying &
Mapping Services
541370 Surveying & Mapping (except
Geophysical) Services
541380 Testing Laboratories &
Services
Specialized Design Services
541400 Specialized Design Services
(including interior, industrial,
graphic, & fashion design)
Computer Systems Design and
Related Services
541511 Custom Computer
Programming Services
541512 Computer Systems Design
Services
541513 Computer Facilities
Management Services
541519 Other Computer Related
Services
Other Professional, Scientific, and
Technical Services
541600 Management, Scientific, &
Technical Consulting
Services
541700 Scientific Research &
Development Services
541800 Advertising & Public
Relations, & Related Services
541910 Marketing Research & Public
Opinion Polling
541920 Photographic Services
541930 Translation & Interpretation
Services
541940 Veterinary Services
541990 All Other Professional,
Scientific, & Technical
Services|Arts, Entertainment, and
Recreation
Performing Arts, Spectator Sports,
and Related Industries
711100 Performing Arts Companies
711210 Spectator Sports (including
sports clubs & racetracks)
711300 Promoters of Performing Arts,
Sports, & Similar Events
711410 Agents & Managers for
Artists, Athletes, Entertainers,
& Other Public Figures
711510 Independent Artists, Writers,
& Performers
Museums, Historical Sites, and
Similar Institutions
712100 Museums, Historical Sites, &
Similar Institutions
Amusement, Gambling, and
Recreation Industries
713100 Amusement Parks & Arcades
713200 Gambling Industries
713900 Other Amusement &
Recreation Industries
(including golf courses, skiing
facilities, marinas, fitness
centers, & bowling centers)|Arts, Entertainment, and
Recreation
Performing Arts, Spectator Sports,
and Related Industries
711100 Performing Arts Companies
711210 Spectator Sports (including
sports clubs & racetracks)
711300 Promoters of Performing Arts,
Sports, & Similar Events
711410 Agents & Managers for
Artists, Athletes, Entertainers,
& Other Public Figures
711510 Independent Artists, Writers,
& Performers
Museums, Historical Sites, and
Similar Institutions
712100 Museums, Historical Sites, &
Similar Institutions
Amusement, Gambling, and
Recreation Industries
713100 Amusement Parks & Arcades
713200 Gambling Industries
713900 Other Amusement &
Recreation Industries
(including golf courses, skiing
facilities, marinas, fitness
centers, & bowling centers)|
|Professional, Scientific, and
Technical Services
Legal Services
541110 Offices of Lawyers
541190 Other Legal Services
Accounting, Tax Preparation,
Bookkeeping, and Payroll Services
541211 Offices of Certified Public
Accountants
541213 Tax Preparation Services
541214 Payroll Services
541219 Other Accounting Services
Architectural, Engineering, and
Related Services
541310 Architectural Services
541320 Landscape Architecture
Services
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying &
Mapping Services
541370 Surveying & Mapping (except
Geophysical) Services
541380 Testing Laboratories &
Services
Specialized Design Services
541400 Specialized Design Services
(including interior, industrial,
graphic, & fashion design)
Computer Systems Design and
Related Services
541511 Custom Computer
Programming Services
541512 Computer Systems Design
Services
541513 Computer Facilities
Management Services
541519 Other Computer Related
Services
Other Professional, Scientific, and
Technical Services
541600 Management, Scientific, &
Technical Consulting
Services
541700 Scientific Research &
Development Services
541800 Advertising & Public
Relations, & Related Services
541910 Marketing Research & Public
Opinion Polling
541920 Photographic Services
541930 Translation & Interpretation
Services
541940 Veterinary Services
541990 All Other Professional,
Scientific, & Technical
Services|Educational Services
611000 Educational Services
(including schools, colleges,
& universities)|Educational Services
611000 Educational Services
(including schools, colleges,
& universities)|Educational Services
611000 Educational Services
(including schools, colleges,
& universities)|
|Professional, Scientific, and
Technical Services
Legal Services
541110 Offices of Lawyers
541190 Other Legal Services
Accounting, Tax Preparation,
Bookkeeping, and Payroll Services
541211 Offices of Certified Public
Accountants
541213 Tax Preparation Services
541214 Payroll Services
541219 Other Accounting Services
Architectural, Engineering, and
Related Services
541310 Architectural Services
541320 Landscape Architecture
Services
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying &
Mapping Services
541370 Surveying & Mapping (except
Geophysical) Services
541380 Testing Laboratories &
Services
Specialized Design Services
541400 Specialized Design Services
(including interior, industrial,
graphic, & fashion design)
Computer Systems Design and
Related Services
541511 Custom Computer
Programming Services
541512 Computer Systems Design
Services
541513 Computer Facilities
Management Services
541519 Other Computer Related
Services
Other Professional, Scientific, and
Technical Services
541600 Management, Scientific, &
Technical Consulting
Services
541700 Scientific Research &
Development Services
541800 Advertising & Public
Relations, & Related Services
541910 Marketing Research & Public
Opinion Polling
541920 Photographic Services
541930 Translation & Interpretation
Services
541940 Veterinary Services
541990 All Other Professional,
Scientific, & Technical
Services|Health Care and Social
Assistance
Offices of Physicians and Dentists
621111 Offices of Physicians (except
mental health specialists)
621112 Offices of Physicians, Mental
Health Specialists
621210 Offices of Dentists
Offices of Other Health
Practitioners
621310 Offices of Chiropractors
621320 Offices of Optometrists
621330 Offices of Mental Health
Practitioners (except
Physicians)
621340 Offices of Physical,
Occupational & Speech
Therapists, & Audiologists
621391 Offices of Podiatrists
621399 Offices of All Other
Miscellaneous Health
Practitioners
Outpatient Care Centers
621410 Family Planning Centers
621420 Outpatient Mental Health &
Substance Abuse Centers
621491 HMO Medical Centers
621492 Kidney Dialysis Centers
621493 Freestanding Ambulatory
Surgical & Emergency
Centers
621498 All Other Outpatient Care
Centers
Medical and Diagnostic
Laboratories
621510 Medical & Diagnostic
Laboratories|Health Care and Social
Assistance
Offices of Physicians and Dentists
621111 Offices of Physicians (except
mental health specialists)
621112 Offices of Physicians, Mental
Health Specialists
621210 Offices of Dentists
Offices of Other Health
Practitioners
621310 Offices of Chiropractors
621320 Offices of Optometrists
621330 Offices of Mental Health
Practitioners (except
Physicians)
621340 Offices of Physical,
Occupational & Speech
Therapists, & Audiologists
621391 Offices of Podiatrists
621399 Offices of All Other
Miscellaneous Health
Practitioners
Outpatient Care Centers
621410 Family Planning Centers
621420 Outpatient Mental Health &
Substance Abuse Centers
621491 HMO Medical Centers
621492 Kidney Dialysis Centers
621493 Freestanding Ambulatory
Surgical & Emergency
Centers
621498 All Other Outpatient Care
Centers
Medical and Diagnostic
Laboratories
621510 Medical & Diagnostic
Laboratories|Health Care and Social
Assistance
Offices of Physicians and Dentists
621111 Offices of Physicians (except
mental health specialists)
621112 Offices of Physicians, Mental
Health Specialists
621210 Offices of Dentists
Offices of Other Health
Practitioners
621310 Offices of Chiropractors
621320 Offices of Optometrists
621330 Offices of Mental Health
Practitioners (except
Physicians)
621340 Offices of Physical,
Occupational & Speech
Therapists, & Audiologists
621391 Offices of Podiatrists
621399 Offices of All Other
Miscellaneous Health
Practitioners
Outpatient Care Centers
621410 Family Planning Centers
621420 Outpatient Mental Health &
Substance Abuse Centers
621491 HMO Medical Centers
621492 Kidney Dialysis Centers
621493 Freestanding Ambulatory
Surgical & Emergency
Centers
621498 All Other Outpatient Care
Centers
Medical and Diagnostic
Laboratories
621510 Medical & Diagnostic
Laboratories|
|Professional, Scientific, and
Technical Services
Legal Services
541110 Offices of Lawyers
541190 Other Legal Services
Accounting, Tax Preparation,
Bookkeeping, and Payroll Services
541211 Offices of Certified Public
Accountants
541213 Tax Preparation Services
541214 Payroll Services
541219 Other Accounting Services
Architectural, Engineering, and
Related Services
541310 Architectural Services
541320 Landscape Architecture
Services
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying &
Mapping Services
541370 Surveying & Mapping (except
Geophysical) Services
541380 Testing Laboratories &
Services
Specialized Design Services
541400 Specialized Design Services
(including interior, industrial,
graphic, & fashion design)
Computer Systems Design and
Related Services
541511 Custom Computer
Programming Services
541512 Computer Systems Design
Services
541513 Computer Facilities
Management Services
541519 Other Computer Related
Services
Other Professional, Scientific, and
Technical Services
541600 Management, Scientific, &
Technical Consulting
Services
541700 Scientific Research &
Development Services
541800 Advertising & Public
Relations, & Related Services
541910 Marketing Research & Public
Opinion Polling
541920 Photographic Services
541930 Translation & Interpretation
Services
541940 Veterinary Services
541990 All Other Professional,
Scientific, & Technical
Services|Health Care and Social
Assistance
Offices of Physicians and Dentists
621111 Offices of Physicians (except
mental health specialists)
621112 Offices of Physicians, Mental
Health Specialists
621210 Offices of Dentists
Offices of Other Health
Practitioners
621310 Offices of Chiropractors
621320 Offices of Optometrists
621330 Offices of Mental Health
Practitioners (except
Physicians)
621340 Offices of Physical,
Occupational & Speech
Therapists, & Audiologists
621391 Offices of Podiatrists
621399 Offices of All Other
Miscellaneous Health
Practitioners
Outpatient Care Centers
621410 Family Planning Centers
621420 Outpatient Mental Health &
Substance Abuse Centers
621491 HMO Medical Centers
621492 Kidney Dialysis Centers
621493 Freestanding Ambulatory
Surgical & Emergency
Centers
621498 All Other Outpatient Care
Centers
Medical and Diagnostic
Laboratories
621510 Medical & Diagnostic
Laboratories|Accommodation and Food
Services
Accommodation
721110 Hotels (except Casino Hotels)
& Motels
721120 Casino Hotels
721191 Bed & Breakfast Inns
721199 All Other Traveler
Accommodation
721210 RV (Recreational Vehicle)
Parks & Recreational Camps
721310 Rooming & Boarding Houses,
Dormitories, & Workers’
Camps
Food Services and Drinking Places
722300 Special Food Services
(including food service
contractors & caterers)
722410 Drinking Places (Alcoholic
Beverages)
722511 Full Service Restaurants
722513 Limited Service Restaurants
722514 Cafeterias, Grill Buffets,
Buffets
722515 Snack & Nonalcoholic
Beverage Bars|Accommodation and Food
Services
Accommodation
721110 Hotels (except Casino Hotels)
& Motels
721120 Casino Hotels
721191 Bed & Breakfast Inns
721199 All Other Traveler
Accommodation
721210 RV (Recreational Vehicle)
Parks & Recreational Camps
721310 Rooming & Boarding Houses,
Dormitories, & Workers’
Camps
Food Services and Drinking Places
722300 Special Food Services
(including food service
contractors & caterers)
722410 Drinking Places (Alcoholic
Beverages)
722511 Full Service Restaurants
722513 Limited Service Restaurants
722514 Cafeterias, Grill Buffets,
Buffets
722515 Snack & Nonalcoholic
Beverage Bars|
|Professional, Scientific, and
Technical Services
Legal Services
541110 Offices of Lawyers
541190 Other Legal Services
Accounting, Tax Preparation,
Bookkeeping, and Payroll Services
541211 Offices of Certified Public
Accountants
541213 Tax Preparation Services
541214 Payroll Services
541219 Other Accounting Services
Architectural, Engineering, and
Related Services
541310 Architectural Services
541320 Landscape Architecture
Services
541330 Engineering Services
541340 Drafting Services
541350 Building Inspection Services
541360 Geophysical Surveying &
Mapping Services
541370 Surveying & Mapping (except
Geophysical) Services
541380 Testing Laboratories &
Services
Specialized Design Services
541400 Specialized Design Services
(including interior, industrial,
graphic, & fashion design)
Computer Systems Design and
Related Services
541511 Custom Computer
Programming Services
541512 Computer Systems Design
Services
541513 Computer Facilities
Management Services
541519 Other Computer Related
Services
Other Professional, Scientific, and
Technical Services
541600 Management, Scientific, &
Technical Consulting
Services
541700 Scientific Research &
Development Services
541800 Advertising & Public
Relations, & Related Services
541910 Marketing Research & Public
Opinion Polling
541920 Photographic Services
541930 Translation & Interpretation
Services
541940 Veterinary Services
541990 All Other Professional,
Scientific, & Technical
Services|Health Care and Social
Assistance
Offices of Physicians and Dentists
621111 Offices of Physicians (except
mental health specialists)
621112 Offices of Physicians, Mental
Health Specialists
621210 Offices of Dentists
Offices of Other Health
Practitioners
621310 Offices of Chiropractors
621320 Offices of Optometrists
621330 Offices of Mental Health
Practitioners (except
Physicians)
621340 Offices of Physical,
Occupational & Speech
Therapists, & Audiologists
621391 Offices of Podiatrists
621399 Offices of All Other
Miscellaneous Health
Practitioners
Outpatient Care Centers
621410 Family Planning Centers
621420 Outpatient Mental Health &
Substance Abuse Centers
621491 HMO Medical Centers
621492 Kidney Dialysis Centers
621493 Freestanding Ambulatory
Surgical & Emergency
Centers
621498 All Other Outpatient Care
Centers
Medical and Diagnostic
Laboratories
621510 Medical & Diagnostic
Laboratories|Accommodation and Food
Services
Accommodation
721110 Hotels (except Casino Hotels)
& Motels
721120 Casino Hotels
721191 Bed & Breakfast Inns
721199 All Other Traveler
Accommodation
721210 RV (Recreational Vehicle)
Parks & Recreational Camps
721310 Rooming & Boarding Houses,
Dormitories, & Workers’
Camps
Food Services and Drinking Places
722300 Special Food Services
(including food service
contractors & caterers)
722410 Drinking Places (Alcoholic
Beverages)
722511 Full Service Restaurants
722513 Limited Service Restaurants
722514 Cafeterias, Grill Buffets,
Buffets
722515 Snack & Nonalcoholic
Beverage Bars|Other
999999 Unclassified Establishments
(unable to classify)|
|Management of Companies
(Holding Companies)
551111 Offices of Bank Holding
Companies
551112 Offices of Other Holding
Companies|Management of Companies
(Holding Companies)
551111 Offices of Bank Holding
Companies
551112 Offices of Other Holding
Companies|Management of Companies
(Holding Companies)
551111 Offices of Bank Holding
Companies
551112 Offices of Other Holding
Companies|Management of Companies
(Holding Companies)
551111 Offices of Bank Holding
Companies
551112 Offices of Other Holding
Companies|
|Administrative and Support and
Waste Management and
Remediation Services
Administrative and Support
Services
561110 Office Administrative
Services|Administrative and Support and
Waste Management and
Remediation Services
Administrative and Support
Services
561110 Office Administrative
Services|Administrative and Support and
Waste Management and
Remediation Services
Administrative and Support
Services
561110 Office Administrative
Services|Administrative and Support and
Waste Management and
Remediation Services
Administrative and Support
Services
561110 Office Administrative
Services|
27
Index
10% interest 5 50% interest 5
A
Acquisitions 3 Analysis of partners’ capital accounts 17 Attached statements 16
B
Balance sheets per books 17
C
Categories of Filers 2
Category 1 filer 2, 8, 10 Category 2 filer 2, 8 Category 3 filer 2, 8, 10 Category 4 filer 3, 8 Change in a Proportional Interest 5 Changes in Proportional Interests 3 Consolidated Return 7 Constructive Ownership 5 Control of a Corporation 5 Corrections to Form 8865 6
D
Definitions 5 Dispositions 3
E
List of Codes Used in Schedule K-1 (Form
8865) 21
P
Partnership 5 Penalties 6 Purpose of Form 1
R
Relief for Category 1 and 2 filers 4
S
Schedule A-1. Certain partners of Foreign
Partnership 10 Schedule A-2. Foreign Partners of Section
Foreign Partnership 5 Future Developments 1
G
General Instructions 1 General Reporting Instructions for
Schedule K-1 16
H
Hyperinflationary Exception 8
I
Identifying Numbers and Addresses 7
L
Schedule G (Form 8865). Statement of
Application of the Gain Deferral Method Under Section 721(c) 11 Schedule H (Form 8865). Acceleration
Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721(c) 13 Schedule N. Transactions Between
Controlled Foreign Partnership and Partners or Other Related Entities 17 Schedule O (Form 8865). Transfer of
Property to a Foreign Partnership 17 Schedule P (Form 8865). Acquisitions,
Dispositions, and Changes of Interests in a Foreign Partnership 19 Schedules K-2 (Form 8865), Partners’
Distributive Share Items—International, and K-3 (Form 8865), Partner’s Share of Income, Deductions, Credits, etc.—International 17 Schedules K, Partners’ Distributive Share
T
Tax Year 7 Treaty-based Return Positions 6
U
U.S. Person 5
W
What’s New 1 When To File 4 Who Must File 1
Items and K-1 (Form 8865), Partner’s Share of Income, Deductions, Credits, Etc. 15 Specific Instructions 6
Exceptions for Filing :
Category 4 filers 4 Exceptions to Filing 3
Constructive owners 3 Multiple Category 1 filers 3
721(c) Partnership 10 Schedule A-3. Affiliation Schedule 11 Schedule A. Constructive Ownership of
Partnership Interest 10 Schedule B. Income Statement–Trade or
F
Foreign Address 7
28
Business Income 11 Schedule D. Capital Gains and Losses 11
Get a plain-English answer with a citation back to this text.
Ask AI about this code