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Instructions for Form 1065-B

• Changes To Note
• Photographs of Missing Children
• Unresolved Tax Issues
• How To Get Forms and Publications
  • Personal Computer
  • CD-ROM
  • By Phone and In Person

• General Instructions
  • Purpose of Form
  • Electing Large Partnership Status
  • Definitions
    • Partnership
    • Foreign Partnership
    • General Partner
    • General Partnership
    • Limited Partner
    • Limited Partnership
    • Limited Liability Partnership
    • Limited Liability Company
    • Nonrecourse Loans

  • Termination of the Partnership
  • When To File
    • Private Delivery Services
    • Extension
    • Period Covered

  • Where To File
  • Who Must Sign
    • General Partner or LLC Member
    • Paid Preparer
    • Paid Preparer Authorization

  • Interest and Penalties
    • Interest
    • Late Filing of Return
    • Late Payment of Tax
    • Failure To Furnish Information Timely
    • Trust Fund Recovery Penalty

  • Accounting Methods
    • Mark-to-market accounting.
    • Accounting Periods
    • Rounding Off to Whole Dollars
    • Recordkeeping
    • Administrative Adjustment Requests
    • Other Forms, Returns, and Statements That May Be Required
    • Assembling the Return
    • Overview
    • Separately Stated Items
    • Limitations
    • Elections Made by the Partnership
    • Elections Made by Each Partner
    • Partner
    • Contributions to the Partnership
    • Dispositions of Contributed Property
    • Recognition of Precontribution Gain on Certain Partnership Distributions
    • Unrealized Receivables and Inventory Items
    • Activities of Electing Large Partnerships
      • Passive Loss Limitation Activities
        • Trade or Business Activities
        • Rental Activities
        • Self-Charged Interest

      • Other Activities

    • Special Reporting Requirements
      • General Partners
        • Passive Activity Reporting Requirements
        • Grouping Activities

      • Tax-Exempt Partners
      • Publicly Traded Partnerships
      • Partnerships Holding Residual Interests in Real Estate Mortgage Investment Conduits (REMICs)
      • Partnerships Holding Oil and Gas Properties

    • Extraterritorial Income Exclusion
    • Specific Instructions
      • General Information
        • Name, Address, and Employer Identification Number
        • Items A and C
        • Item F - Total Assets

      • Part I - Taxable Income or Loss from Passive Loss Limitation Activities
        • Income
          • Line 1a - Gross Receipts or Sales
          • Line 2 - Cost of Goods Sold
          • Line 4 - Net Income (Loss) From Rental Real Estate Activities
          • Line 5 - Net Income (Loss) From Other Rental Activities
          • Line 6 - Ordinary Income (Loss) From Other Partnerships, Estates, and Trusts
          • Line 7 - Net Farm Profit (Loss)
          • Line 9 - Net Gain (Loss) From Form 4797
          • Line 10 - Other Income (Loss)

        • Deductions
          • Limitations on Deductions
          • Line 12 - Salaries and Wages
          • Line 13 - Guaranteed Payments to Partners
          • Line 14 - Repairs and Maintenance
          • Line 15 - Bad Debts
          • Line 16 - Rent
          • Line 17 - Taxes and Licenses
          • Line 18 - Interest
          • Line 19 - Depreciation and Section 179 Expense Deduction
          • Line 20 - Depletion
          • Line 21 - Retirement Plans, etc.
          • Line 22 - Employee Benefit Programs
          • Line 23 - Other Deductions
          • Special Rules
          • Line 26 - Tax
          • Line 27
          • Line 28

      • Part II - Taxable Income or Loss From Other Activities
        • Lines 1 and 2
        • Line 5
        • Line 7
        • Line 8
        • Line 9
        • Lines 10a and 10b
        • Line 11

      • Schedule A - Cost of Goods Sold
        • Line 1 - Inventory at Beginning of Year
        • Line 2 - Purchases
        • Line 4 - Additional Section 263A Costs
        • Line 5 - Other Costs
        • Line 7 - Inventory at End of Year
        • Lines 9a through 9e - Inventory Valuation Methods

      • Schedule B - Other Information
        • Question 1
        • Question 3
        • Question 4 - Foreign Partners
        • Question 5
        • Question 6
        • Question 7 - Foreign Accounts
        • Question 8

      • Schedule D - Capital Gains and Losses
        • Purpose of Schedule
        • What are Capital Assets?
        • Overview of Large Partnership Provisions
        • Items for Special Treatment
        • Specific Instructions
          • Columns (b) and (c) - Date Acquired and Date Sold
          • Column (d) - Sales Price
          • Column (e) - Cost or Other Basis
          • Column (f) - Gain or (Loss)
          • Column (g) - 28% Rate Gain or (Loss)
          • Capital Gains and Losses From Other Partnerships, Estates, and Trusts

    • Schedules K and K-1 - Partners
      • Purpose of Schedules
      • Substitute Forms
      • How Income Is Shared Among Partners

    • Specific Instructions for Schedules K and K-1
      • Partner
      • Tax Shelter Registration Number (Schedule K-1)
      • Line 1 - Taxable Income (Loss) From Passive Loss Limitation Activities
      • Line 2 - Taxable Income (Loss) From Other Activities
      • Line 3 - Net Capital Gain (Loss) From Passive Loss Limitation Activities
      • Line 4 - Net Capital Gain (Loss) From Other Activities
      • Lines 5 and 6
      • Line 7 - Guaranteed Payments to Partners
      • Line 8 - Income From Discharge of Indebtedness
      • Line 9 - Tax-Exempt Interest Income
      • Line 10 - General Credits
      • Lines 11 and 12
      • Line 13
      • Line 14 - Net Earnings From Self-Employment
        • Worksheet Instructions

      • Line 15 - Foreign Tax Credit Information
        • Line 15a - Name of Foreign Country or U.S. Possession
        • Line 15b - Gross Income From All Sources
        • Line 15c - Gross Income Sourced at Partner Level
        • Line 15d - Foreign Gross Income Sourced at Partnership Level
        • Line 15e - Deductions Allocated and Apportioned at Partner Level
        • Line 15f - Deductions Allocated and Apportioned at Partnership Level to Foreign Source Income
        • Line 15g - Total Foreign Taxes
        • Line 15h - Reduction in Taxes Available for Credit

      • Line 16

    • Instructions for the Unrecaptured Section 1250 Gain Worksheet
    • Box 9 Codes (Schedule K-1)
    • Analysis of Net Income (Loss)
    • Schedule L - Balance Sheet per Books
      • Line 5 - Tax-Exempt Securities
      • Line 18 - All Nonrecourse Loans

    • Schedule M-1 - Reconciliation of Income (Loss) per Books With Income (Loss) per Return
      • Line 3 - Guaranteed Payments
      • Line 4b - Travel and Entertainment

    • Schedule M-2 - Analysis of Partners
      • Line 2 - Capital Contributed During Year
      • Line 3 - Net Income (Loss) per Books
      • Line 6 - Distributions

Index

[ Click for Table of Contents ]

A

• Accounting Methods
• Accounting Methods
• Accounting Periods
• Activities of Electing Large Partnerships
• Administrative Adjustment Requests, Form 8082
• Analysis of Net Income (Loss)
• Assembling the Return

B

• Business Start-Up Expenses

C

• Capital Assets
• Codes, Schedule K-1, Box 9
• Contributions to the Partnership
• Cost of Goods Sold, Inventory
• Cost of Goods Sold, Other Costs
• Cost of Goods Sold, Purchases

D

• Deductions
• Deductions, Bad Debts
• Deductions, Depletion
• Deductions, Depreciation, Section 179 Expense
• Deductions, Employee Benefit Programs
• Deductions, Guaranteed Payments to Partners
• Deductions, Interest
• Deductions, Limitations
• Deductions, Other Deductions
• Deductions, Rent
• Deductions, Repairs and Maintenance
• Deductions, Retirement Plans, etc.
• Deductions, Salaries and Wages
• Deductions, Section 263A uniform capitalization rules
• Deductions, Special Rules, Entertainment facilities
• Deductions, Special Rules, Meals and entertainment
• Deductions, Special Rules, Membership dues
• Deductions, Special Rules, Travel
• Deductions, Taxes and Licenses
• Definitions
• Discharge of Indebtedness
• Dispositions of Contributed Property
• Distributions

E

• Elections, By each partner
• Elections, By the partnership
• Extension
• Extraterritorial Income Exclusion
• Extraterritorial income exclusion

F

• Foreign Accounts
• Foreign Partners
• Foreign Partnership
• Foreign Tax Credit
• Forms and publications, How to Get
• Forms, Returns, and Statements That May Be Required

G

• General Credits
• General Partner
• General Partnership
• Guaranteed Payments to Partners

I

• Income, Gross Receipts or Sales
• Income, Net Farm Profit (Loss)
• Income, Net Gain (Loss) From Form 4797
• Income, Net Income (Loss) From Rental Real Estate Activities
• Income, Ordinary Income (Loss) From Other Partnerships, Estates, and Trusts
• Income, Other Income (Loss)
• Interest charged
• Interest Income
• Inventory Valuation Methods
• Investment Interest
• Items for Special Treatment
• Items for Special Treatment, Constructive sale treatment
• Items for Special treatment, Rollover of Gain from Empowerment Zone Asset
• Items for Special Treatment, Rollover of Gain from Qualified Stock
• Items for Special Treatment, Special Rules for Trader in Securities

L

• Limited Liability Company
• Limited Liability Partnership
• Limited Partner
• Limited Partnership

M

• Miscellaneous Itemized Deductions

N

• Net Earnings From Self-Employment
• Nonrecourse Loans
• Nonrecourse Loans

O

• Ordinary dividends
• Organization Costs
• Overview of Large Partnership Provisions
• Overview of Large Partnership Provisions

P

• Paid Preparer Authorization
• Paid Preparer
• Paperwork Reduction Act Notice
• Partner
• Partnership Holding, Oil and Gas Properties
• Partnership Holding, Residual Interests in Real Estate Mortgage Investment Conduits (REMICs)
• Passive Activity Reporting Requirements
• Passive Loss Limitation Activities
• Penalties, Failure To Furnish Information Timely
• Penalties, Late Filing of Return
• Penalties, Late Payment of Tax
• Penalties, Trust Fund Recovery Penalty
• Private Delivery Services
• Publicly Traded Partnerships

R

• Recordkeeping
• Rental Activities

S

• Schedule A-Cost of Goods Sold
• Schedule D-Capital Gains and Losses
• Schedule D-Capital Gains and Losses, Specific Instructions
• Schedule K and K-1, Partner
• Schedule L, Balance Sheet per Books
• Schedule M-1, Reconciliation of Income (Loss)
• Schedule M-2, Analysis of Partners
• Separately Stated Items
• Substitute Forms
• Syndication Costs

T

• Tax
• Tax Issues, Unresolved
• Tax Shelter Disclosure Statement
• Tax Shelter Disclosure Statement
• Tax Shelter Registration Number
• Tax-Exempt Interest Income
• Tax-Exempt Partners
• Tax-Exempt Securities
• Termination of the Partnership
• Trade or Business Activities
• Transactions Between Related Taxpayers
• Travel and Entertainment

U

• Unrealized Receivables and Inventory Items
• Unrecaptured section 1250 gain
• Unrecaptured section 1250 gain

W

• Where To File
• Where To File
• Who Must Sign

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