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Instructions for Form 8865 (2003)
(Rev. February 2004) Return of U.S. Persons With Respect to Certain Foreign Partnerships
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Form 8865 - Main Contents
Changes To Note
General Instructions
Purpose of Form
Who Must File
Categories of Filers
Exceptions to Filing
Relief for Category 1 and 2 Filers When the Foreign Partnership Files Form 1065 or Form 1065-B
When To File
Definitions
Penalties
Corrections to Form 8865
Specific Instructions
Tax Year
Identifying Numbers and Addresses
Item A—Category of Filer
Item C
Item D—Identification of Common Parent
Item E
Item F6–Prinicipal Business Activity Code
Item F8a—Functional Currency
Item F8b—Exchange Rate
Item G2
Item G6
Question G8—Separate Units
Question G9
Signature
Schedule A—Constructive Ownership of Partnership Interest
Schedule A-1—Certain Partners of Foreign Partnership
Exception.
Schedule A-2—Affiliation Schedule
Schedule B—Income Statement—Trade or Business Income
Income
Deductions
Schedule D—Capital Gains and Losses
Purpose of Schedule
Other Forms You May Have To File
What Are Capital Assets?
Items for Special Treatment
Special Rules for Traders in Securities
Constructive Sale Treatment for Certain Appreciated Positions
Gain From Qualified Stock
Specific Instructions (Schedule D)
General Instructions for Schedules K and K-1—Partners' Shares of Income, Credits, Deductions, Etc.
Schedule K
Schedule K-1
Specific Instructions (Schedules K and K-1, Except as Noted)
Special Allocations
Income (Loss)
Deductions
Credits
Investment Interest
Lines 15a Through 15c—Self-Employment
Adjustments and Tax Preference Items
Foreign Taxes
Other
Schedule L—Balance Sheets per Books
Schedule M—Balance Sheets for Interest Allocation
Exception.
Schedule M-1—Reconciliation of Income (Loss) per Books With Income (Loss) per Return
Line 4b—Travel and Entertainment
Schedule M-2—Analysis of Partners' Capital Accounts
Schedule N—Transactions Between Controlled Foreign Partnership and Partners or Other Related Entities
Schedule O—Transfer of Property to a Foreign Partnership
Part I—Transfers Reportable Under Section 6038B
Part II—Dispositions Reportable Under Section 6038B
Part III—Gain Recognition Under Section 904(f)(3) or (f)(5)(F)
Schedule P—Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership
Part I—Acquisitions
Part II—Dispositions
Part III—Change in Proportional Interest
Part IV—Supplemental Information Required To Be Reported
Paperwork Reduction Act Notice.
Instructions for Form 8865 - 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
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