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Partnerships use Schedule B-1 (Form 1065) to provide information applicable to certain entities, individuals, and estates that own, directly or indirectly, an interest of 50% or more in the profit, loss, or capital of the partnership. About Form 1065, U.S. Return of Partnership Income - IRS IRS (.gov) https://.irs.gov › forms-pubs › about-form-1065 IRS (.gov) https://.irs.gov › forms-pubs › about-form-1065
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