Part VI. — Instruction 8865 — Instructions for Form

Information to be reported. When providing any information in Part VI, indicate the Part, Part column, and line for which the information is provided.

Additional part rows. If an attached statement is used in Parts I through IV, include the statement “Additional Section 721(c) Property statement(s) is/are attached” in the area provided in Part VI.

Other information. Use the Supplemental Information section to provide any additional information required by Regulations section 1.721(c)-6 that isn’t captured in Parts I through IV above.

Schedule H (Form 8865). Acceleration Events and Exceptions Reporting Relating to Gain…¶

If the gain deferral method is being applied to reportable section 721(c) property, complete and file Schedule H to report certain events related to the section 721(c) property. See Regulations sections 1.721(c)-4 and -5 for more information. Complete a separate Schedule H for each partnership.

General instructions. Complete all Parts of Schedule H that correspond to the box or boxes checked in Schedule G, Part I, column 7, and the related line on Part V checked “Yes.” If additional lines are needed to report the information required in Parts I through V, attach a statement in the same format as the format used in the Part, in Part VI, Supplemental Information. See Section 721(c) property, earlier. For Parts I–III and V, enter in column (a) the line number for the section 721(c) property from Schedule G, Part I. If the impacted section 721(c) property is listed on an attached statement to Schedule G, Part I, enter the line number from the attached statement on which that property was identified.

Exceptions & meaning →