A

Activity not for profit, Not-for-profit activity.

Allocations:

Built-in gain or loss, Allocations to account for built-in gain or loss.

Installment sale, Installment reporting for sale of partnership interest.

Interest expense, Interest expense for distributed loan.

Nonrecourse liability, Allocation attributable to a nonrecourse liability.

Partnership items, Allocation of Partnership Items

Substantial economic effect, Substantial economic effect.

Alternative minimum tax, Alternative minimum tax.

Assistance (see Tax help)

At-risk limits, At-risk limits.

Audit, consolidated, Consolidated audit procedures.

B

Basis, partnership:

Adjusting, Adjusting the Basis of Partnership Property

Distributions, Distributions.

Election, optional adjustment, Making the election.

Transfer of interest, Transfers.

Built-in gain or loss, Allocations to account for built-in gain or loss.

C

Capital interest, Capital interest., Capital interest.

Comments, Comments and suggestions.

Community property, Community property.

Contribution:

Basis of property, Basis of contributed property.

Built-in gain or loss, Allocations to account for built-in gain or loss.

Distribution of property, Distribution of contributed property to another partner.

Net precontribution gain, Net precontribution gain.

Property, Contribution of Property

Services, Contribution of Services

D

Definition, partnership, Forming a Partnership

Determining ownership, More than 50% ownership.

Distributions:

Gain or loss, Partner's Gain or Loss

Interest expense, loan, Interest expense for distributed loan.

Partner's debt, Distribution of partner's debt.

Partnership, Partnership Distributions

Distributive share:

Adjusted basis, Adjusted Basis

Canceled qualified real property business debt, Cancellation of qualified real property business debt.

Character of items, Character of items.

Determined by interest in partnership, Partner's interest in partnership.

Figuring, Figuring Distributive Share

Guaranteed payments, Guaranteed Payments

Limits on losses, Limits on Losses

Reporting, Reporting Distributive Share

Self-employment income, Self-employment income.

Self-employment tax, Self-employment tax.

Year of disposition, Distributive share in year of disposition.

E

e-file, IRS e-file (Electronic Filing)

Electronic filing, IRS e-file (Electronic Filing)

Estimated tax, Estimated tax.

Expenses paid by partner, Partnership expenses paid by partner.

F

Family partnership, Family Partnership

Form 1065:

Due date, Due date.

Example, Form 1065 Example

Schedule K–1, Schedule K–1 due to partners., Schedule K–1 (Form 1065)

Form:

8082, Inconsistent treatment of items.

8275, Form 8275 required.

8308, Information return required of partnership.

8582, More information.

8736, Due date.

8832, Organizations formed after 1996.

8865, Contribution to foreign partnership.

982, Cancellation of qualified real property business debt.

Free tax services, How To Get Tax Help

G

Gross income, partner, Gross income.

Guaranteed payments, Guaranteed Payments

H

Help (see Tax help)

Husband-wife partnership, Husband-wife partnership.

I

Income or loss, partner's, Partner's Income or Loss

Insurance, self-employed health, Self-employed health insurance premiums.

Inventory items, substantially appreciated, Substantially appreciated inventory items.

L

Liability:

Assumption of, Assumption of liability.

Nonrecourse, Allocation attributable to a nonrecourse liability.

Partner's assumed by partnership, Partner's liabilities assumed by partnership.

Partnership's, Effect of Partnership Liabilities

Limited liability company, Limited liability company.

Liquidation:

Constructive, Constructive liquidation.

Partner's interest, Complete liquidation of partner's interest.

Partner's retirement or death, Liquidation at Partner's Retirement or Death

Losses:

Limits, Limits on Losses

Partner's, Partner's Income or Loss

Sales or exchanges, Losses.

M

Marketable securities, Marketable securities treated as money.

More information (see Tax help)

N

Nonrecourse liability, Allocation attributable to a nonrecourse liability.

Not-for-profit activity, Not-for-profit activity.

O

Organization expenses, Organization expenses and syndication fees.

P

Partner's:

Alternative minimum tax, Alternative minimum tax.

Basis:

Distributed property, Partner's Basis for Distributed Property

Partnership interest, Basis of Partner's Interest

Estimated tax, Estimated tax.

Income or loss, Partner's Income or Loss

Interest:

Acquired by gift, Interest acquired by gift, etc.

Alternative rule, adjusted basis, Alternative rule for figuring adjusted basis.

Basis, Basis of Partner's Interest

Basis adjustments, Adjusted Basis

Book value, Book value of partner's interest.

Liquidation of, Complete liquidation of partner's interest., Liquidation at Partner's Retirement or Death

Mandatory basis adjustment, Mandatory adjustment.

Sale, exchange, transfer, Sale, Exchange, or Other Transfer

Special basis adjustment, Special adjustment to basis.

Transactions with partnership, Transactions Between Partnership and Partners

Partnership:

Abandoned or worthless interest, Abandoned or worthless partnership interest.

Agreement, Partnership Agreement

Basis, contributed property, Basis of contributed property.

Capital interest, Capital interest.

Defined, Forming a Partnership

Exclusion from rules, Exclusion From Partnership Rules

Family, Family Partnership

Forming, Forming a Partnership

Husband-wife, Husband-wife partnership.

Income or loss, Partnership Income or Loss (Form 1065 Only)

Interest, Partner's interest in partnership.

Liabilities, Effect of Partnership Liabilities

Terminating, Terminating a Partnership

Transactions with partner, Transactions Between Partnership and Partners

Passive activities, Passive activities.

Penalties:

Criminal, Other penalties.

Failure to file, Failure to file.

Failure to furnish copy of Schedule K–1, Failure to furnish copies to the partners.

Other, Other penalties.

Trust fund recovery, Trust fund recovery penalty.

Precontribution gain, Net precontribution gain.

Principal partner defined, Required Tax Year

Profits interest, Profits interest.

Publications (see Tax help)

R

Related person, Related person.

S

Section 179 deduction, Section 179 deduction.

Self-employed health insurance, Self-employed health insurance premiums.

Self-employment income, Self-employment income., Self-employment income of deceased partner.

Self-employment tax, Self-employment tax.

Short period return, Short period return., Short period return.

Substantial economic effect, Substantial economic effect.

Substantially appreciated inventory items, Substantially appreciated inventory items.

Suggestions, Comments and suggestions.

Syndication fees, Organization expenses and syndication fees.

T

Tax help, How To Get Tax Help

Tax withholding, foreign person or firm, Withholding on foreign partner or firm.

Tax year:

Business purpose, Business purpose tax year.

Exceptions, Exceptions to Required Tax Year

Partner, Partners.

Partnership, Tax Year

Required, Required Tax Year

Section 444 election, Section 444 election.

Short period return, Short period return.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Terminating a partnership, Terminating a Partnership

TTY/TDD information, How To Get Tax Help

U

Unrealized receivables, Unrealized receivables.