Partnerships
1225 Publ 541 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
Sections in this part
- Reminder
- Introduction
- Forming a Partnership
- Terminating a Partnership
- Exclusion From Partnership Rules
- Partnership Return (Form 1065)
- Partnership Distributions
- Transactions Between Partnership and Partners
- Basis of Partner’s Interest
- Disposition of Partner’s Interest
- Section 1061 Reporting Instructions
- Bipartisan Budget Act of 2015 (BBA)
- How To Get Tax Help
- Section 1061 Worksheets and Tables
- Other Useful Forms for Partnerships
Get forms and other information faster and easier at:
IRS.gov (English) - IRS.gov/Korean (한국어)
IRS.gov/Spanish (Español) - IRS.gov/Russian (Pусский)
IRS.gov/Chinese (中文) - IRS.gov/Vietnamese (Tiếng Việt)
Get a plain-English answer with a citation back to this text.
Ask AI about this code