Table of Contents

• Instructions for Form 1065 - Introductory Material
  • 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
  • Definitions
    • Partnership
    • Foreign Partnership
    • General Partner
    • General Partnership
    • Limited Partner
    • Limited Partnership
    • Limited Liability Partnership
    • Limited Liability Company
    • Nonrecourse Loans
  • Who Must File
    • Domestic Partnerships
    • Foreign Partnerships
  • Termination of the Partnership
  • Electronic Filing
    • For more details on electronic filing, see:
    • For more information on filing electronically:
    • Electronic Filing Waiver
  • When To File
    • Private Delivery Services
    • Extension
    • Period Covered
  • Who Must Sign
    • General Partner or LLC Member
    • Paid Preparer's Information
    • Paid Preparer Authorization
  • Penalties
    • Late Filing of Return
    • Failure To Furnish Information Timely
    • Trust Fund Recovery Penalty
  • Accounting Methods
  • Accounting Periods
  • Rounding Off to Whole Dollars
  • Recordkeeping
  • Amended Return
  • Assembling the Return
  • Separately Stated Items
  • Elections Made by the Partnership
  • Elections Made by Each Partner
  • Partner's Dealings With Partnership
  • Contributions to the Partnership
  • Dispositions of Contributed Property
  • Recognition of Precontribution Gain on Certain Partnership Distributions
  • Unrealized Receivables and Inventory Items
  • Passive Activity Limitations
    • Activities That Are Not Passive Activities
    • Trade or Business Activities
    • Rental Activities
    • Portfolio Income
    • Grouping Activities
    • Recharacterization of Passive Income
    • Passive Activity Reporting Requirements
  • Extraterritorial Income Exclusion
• Specific Instructions
  • • Name and Address
    • Items A and C
    • Item D. Employer Identification Number (EIN)
    • Item F. Total Assets
    • Item G
  • Income
    • Line 1a. Gross Receipts or Sales
    • Line 2. Cost of Goods Sold
    • Line 4. Ordinary Income (Loss) From Other Partnerships, Estates, and Trusts
    • Line 5. Net Farm Profit (Loss)
    • Line 6. Net Gain (Loss) From Form 4797
    • Line 7. Other Income (Loss)
  • Deductions
    • Limitations on Deductions
    • Line 9. Salaries and Wages
    • Line 10. Guaranteed Payments to Partners
    • Line 11. Repairs and Maintenance
    • Line 12. Bad Debts
    • Line 13. Rent
    • Line 14. Taxes and Licenses
    • Line 15. Interest
    • Line 16. Depreciation
    • Line 17. Depletion
    • Line 18. Retirement Plans, etc.
    • Line 19. Employee Benefit Programs
    • Line 20. Other Deductions
  • Schedule A. Cost of Goods Sold
    • 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 9c. Inventory Valuation Methods
  • Schedule B. Other Information
    • Question 1
    • Question 3
    • Question 4. Consolidated Audit Procedures
    • Question 5
    • Question 6. Foreign Partners
    • Question 7
    • Question 8
    • Question 9. Foreign Accounts
    • Question 10
  • Designation of Tax Matters Partner (TMP)
  • Schedules K and K-1. Partners' Shares of Income, Credits, Deductions, etc.
    • Purpose of Schedules
    • Substitute Forms
    • How Income Is Shared Among Partners
  • Specific Instructions (Schedule K-1 Only)
    • General Information
    • Specific Items and Questions
  • Specific Instructions (Schedules K and K-1, Except as Noted)
    • Special Allocations
    • Income (Loss)
    • Deductions
    • Credits
    • Investment Interest
    • Self-Employment
    • Adjustments and Tax Preference Items
    • Foreign Taxes
    • Other
  • Analysis of Net Income (Loss)
  • Schedule L. Balance Sheets 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 2
    • Line 3. Guaranteed Payments
    • Line 4b. Travel and Entertainment
  • Schedule M-2. Analysis of Partners' Capital Accounts
    • Line 2. Capital Contributed During Year
    • Line 3. Net Income (Loss) per Books
    • Line 6. Distributions
• Instructions for Form 1065 - Notices
  • Paperwork Reduction Act Notice.
• Instructions for Form 1065 - Additional Material
  • Codes for Principal Business Activity and Principal Product or Service
    • Agriculture, Forestry, Fishing and Hunting
    • Mining
    • Utilities
    • Construction
    • Manufacturing
    • Wholesale Trade
    • Retail Trade
    • Transportation and Warehousing
    • Information
    • Finance and Insurance
    • Real Estate and Rental and Leasing
    • Professional, Scientific, and Technical Services
    • Management of Companies (Holding Companies)
    • Administrative and Support and Waste Management and Remediation Services
    • Educational Services
    • Health Care and Social Assistance
    • Arts, Entertainment, and Recreation
    • Accommodation and Food Services
    • Other Services
• Index