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  • 2012 Instructions For Form 8865 - Internal Revenue Service

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2012 Contents Instructions for Form 8865 Section references are to the Internal Revenue Code unless otherwise noted. Department of the Treasury Internal Revenue Service Return of U.S. Persons With.

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Form 8865 - Internal Revenue Service
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Who Needs to File Form 8865? Any US person with at least 10% interest in a controlled foreign partnership must file Form 8865.

A U.S. person files Form 8865 to report the information required under: Section 6038 (reporting with respect to controlled foreign partnerships). Section 6038B (reporting of transfers to foreign partnerships). Section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).

Form 8865 returns can be electronically filed only if filing Form 1040, 1041, 1120, 1120S, or 1065. Multiple Form 8865 electronic files can be attached to the filer's return, as needed.

Who Needs to File Form 8865? Any US person with at least 10% interest in a controlled foreign partnership must file Form 8865.

A foreign partnership, for US tax purposes, must file Form 1065, “U.S. Return of Partnership Income”, if either: The foreign partnership has gross income effectively connected with the conduct of a trade or business within the United States (“effectively connected income”); or.

If a foreign partnership has income from the U.S., they may be required to file Form 1065 to report that U.S. income. If a foreign partnership is considered a controlled foreign partnership, certain US partners may have to file Form 8865 to report their interest in that partnership.

Form 8865 is also required by code section 6046A to disclose the acquisition or the disposition of any interest in a foreign partnership -- but only if the partner has a 10% or greater interest in the partnership or if the value of property contributed to the partnership exceeds $100,000.

Use Form 8865 to report the information required under section 6038 (reporting with respect to controlled foreign partnerships), section 6038B (reporting of transfers to foreign partnerships), or section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232