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Part II is completed by a partnership that is subject to

1225 Inst 8990 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

section 163(j) and is required to file Form 8990. The partnership items are allocated to the partners and are not carried forward by the partnership.

See the Instructions for Form 1065 for how the partnership reports the excess business interest expense, excess taxable income, and excess business interest income to the partners.

See Ownership of pass-through entities not subject to the section 163(j) limitation , earlier.

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▸Contents — 1225 Inst 8990 (PDF)
1225 Inst 8990 (PDF)

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