Table of Contents

• Instructions for Form 1065-B - 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
  • 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's Information
    • 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
    • Section 481(a) adjustment.
  • Accounting Periods
  • Rounding Off to Whole Dollars
  • Recordkeeping
  • Administrative Adjustment Requests
  • Assembling the Return
  • Overview
  • Separately Stated Items
  • Limitations
  • 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
  • Activities of Electing Large Partnerships
    • Passive Loss Limitation Activities
    • Other Activities
  • Special Reporting Requirements
    • General Partners
    • 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
  • • 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
    • Deductions
  • Part II. Taxable Income or Loss From Other Activities
    • Line 1
    • Lines 2a Through 2c
    • 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
• Instructions for Form 1065-B - Notices
  • 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 for Schedules K and K-1
    • Partner's Share of Liabilities (Schedule K-1)
    • 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
    • Line 15. Foreign Tax Credit Information
    • 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 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-B - 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