Form 8865 Return of U.S. Persons With Respect to Certain Foreign P

Form

Return of U.S. Persons With Respect to
Certain Foreign Partnerships

8865

OMB No. 1545-1668

2009

Attach to your tax return. See separate instructions.
Information furnished for the foreign partnership’s tax year
beginning
, 2009 and ending
, 20
©

Department of the Treasury
Internal Revenue Service
Name of person filing this return

A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):

1

2

3

4

B Filer’s tax year beginning

, 20

, and ending

Filer’s share of liabilities: Nonrecourse $
Qualified nonrecourse financing $
If filer is a member of a consolidated group but not the parent, enter the following information about the parent:
Name
Address

E

118

Filer’s identifying number

Filer’s address (if you are not filing this form with your tax return)

C
D

Attachment
Sequence No.

, 20

Other $

EIN

Information about certain other partners (see instructions)
(1) Name

F1

(2) Address

(4) Check applicable box(es)
Category 1
Category 2 Constructive owner

(3) Identifying number

2 EIN (if any)

Name and address of foreign partnership

3 Country under whose laws organized
4

G
1

5 Principal place
of business

Date of
organization

6 Principal business
activity code number

7 Principal business
activity

Provide the following information for the foreign partnership’s tax year:
Name, address, and identifying number of agent (if any) in the
United States

8a Functional currency

8b Exchange rate
(see instr.)

2 Check if the foreign partnership must file:
Form 1042
Form 8804
Form 1065 or 1065-B
Service Center where Form 1065 or 1065-B is filed:

3

Name and address of foreign partnership’s agent in country of
organization, if any

5 Were any special allocations made by the foreign partnership? .

4

.

.

.

Name and address of person(s) with custody of the books and
records of the foreign partnership, and the location of such books
and records, if different

.

.

.

.

.

.

.

.

.

.

.

.

.

©

Yes

No

6 Enter the number of Forms 8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities,
attached to this return (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . ©
7 How is this partnership classified under the law of the country in which it is organized? . . ©
8 Did the partnership own any separate units within the meaning of Regulations section 1.1503-2(c)(3), (4), or
1.1503(d)-1(b)(4)? . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Does this partnership meet both of the following requirements?
● The partnership’s total receipts for the tax year were less than $250,000 and
. .
● The value of the partnership’s total assets at the end of the tax year was less than $1 million.
If “Yes,” do not complete Schedules L, M-1, and M-2.

%

Sign Here
Only If You
Are Filing
This Form
Separately
and Not With
Your Tax
Return.
Paid Preparer
Sign and
Complete
Only If Form
is Filed
Separately.

.

.

.

©

Yes

No

.

.

.

©

Yes

No

Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is based on all
information of which preparer has any knowledge.

©

©

Signature of general partner or limited liability company member

Preparer’s
signature

Date

©

Firm’s name (or
yours if self-employed),
address, and ZIP code

©

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.

Date

Check if
self-employed ©

Preparer’s SSN or PTIN

EIN ©
Phone no.
Cat. No. 25852A

Form 8865 (2009)

Form 8865 (2009)

Schedule A

Page 2
Constructive Ownership of Partnership Interest. Check the boxes that apply to the filer. If you check
box b, enter the name, address, and U.S. taxpayer identifying number (if any) of the person(s) whose
interest you constructively own. See instructions.

a
Name

Schedule A-1

b

Owns a direct interest
Address

Address

Does the partnership have any other foreign person as a direct partner?

Check if
foreign
person

Check if
direct
partner

Check if
foreign
person

Identifying number (if any)

.

.

.

.

.

.

.

.

.

.

.

Yes

No

Affiliation Schedule. List all partnerships (foreign or domestic) in which the foreign partnership owns a
direct interest or indirectly owns a 10% interest.
Name

Schedule B

Identifying number (if any)

Certain Partners of Foreign Partnership (see instructions)
Name

Schedule A-2

Owns a constructive interest

EIN
(if any)

Address

Total ordinary
income or loss

Check if
foreign
partnership

Income Statement—Trade or Business Income

Deductions

(see instructions for limitations)

Income

Caution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.

1a
b
2
3
4
5
6
7

1a
Gross receipts or sales . . . . . . . . . . . . . .
1b
Less returns and allowances . . . . . . . . . . . . .
Cost of goods sold . . . . . . . . . . . . . . . . . . . . . .
Gross profit. Subtract line 2 from line 1c . . . . . . . . . . . . . . .
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)
Net farm profit (loss) (attach Schedule F (Form 1040)) . . . . . . . . . .
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . .
Other income (loss) (attach statement) . . . . . . . . . . . . . . .

8
9
10
11
12
13
14
15
16 a
b
17
18
19
20

Total income (loss). Combine lines 3 through 7 . . . . . . . .
Salaries and wages (other than to partners) (less employment credits) .
Guaranteed payments to partners . . . . . . . . . . . . .
Repairs and maintenance . . . . . . . . . . . . . . . .
Bad debts . . . . . . . . . . . . . . . . . . . . .
Rent . . . . . . . . . . . . . . . . . . . . . . .
Taxes and licenses . . . . . . . . . . . . . . . . . .
Interest . . . . . . . . . . . . . . . . . . . . . .
Depreciation (if required, attach Form 4562) . . . . . . . . 16a
Less depreciation reported elsewhere on return . . . . . . 16b
Depletion (Do not deduct oil and gas depletion.) . . . . . . . .
Retirement plans, etc. . . . . . . . . . . . . . . . . .
Employee benefit programs . . . . . . . . . . . . . . .
Other deductions (attach statement) . . . . . . . . . . . .

.
.
.
.
.
.

.
.
.
.
.
.

.
.
.
.
.
.

1c
2
3
4
5
6
7

.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.

8
9
10
11
12
13
14
15

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

16c
17
18
19
20

21

Total deductions. Add the amounts shown in the far right column for lines 9 through 20 .

.

21

22

Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8

22
Form

8865

(2009)

Form 8865 (2009)

Schedule D
Part I

Page 3
Capital Gains and Losses (Use Schedule D-1 (Form 1065) to list additional transactions for lines 1 and 7)

Short-Term Capital Gains and Losses—Assets Held One Year or Less
(a) Description of property
(Example: 100 shares
of “Z” Co.)

(b) Date acquired
(month, day, year)

(c) Date sold
(month, day, year)

(d) Sales price
(see instructions)

(e) Cost or other basis
(see instructions)

(f) Gain or (loss)
Subtract (e) from (d)

1

2

Enter short-term gain or (loss), if any, from Schedule D-1 (Form 1065), line 2 .

.

.

.

.

.

.

.

.

2

3

Short-term capital gain from installment sales from Form 6252, line 26 or 37 .

.

.

.

.

.

.

.

.

3

4

Short-term capital gain (loss) from like-kind exchanges from Form 8824 .

.

.

.

.

.

.

.

.

4

5

Partnership’s share of net short-term capital gain (loss), including specially allocated short-term
capital gains (losses), from other partnerships, estates, and trusts . . . . . . . . . . . .

5

Net short-term capital gain or (loss). Combine lines 1 through 5 in column (f). Enter here and on
Form 8865, Schedule K, line 8 or 11 . . . . . . . . . . . . . . . . . . . . . .

6

6

Part II

.

Long-Term Capital Gains and Losses—Assets Held More Than One Year
(a) Description of property
(Example: 100 shares
of “Z” Co.)

(b) Date acquired
(month, day, year)

(c) Date sold
(month, day, year)

(d) Sales price
(see instructions)

(e) Cost or other basis
(see instructions)

(f) Gain or (loss)
Subtract (e) from (d)

7

8

Enter long-term gain or (loss), if any, from Schedule D-1 (Form 1065), line 8 .

.

.

.

.

.

.

.

.

8

9

Long-term capital gain from installment sales from Form 6252, line 26 or 37 .

.

.

.

.

.

.

.

.

9

10

Long-term capital gain (loss) from like-kind exchanges from Form 8824

.

.

.

.

.

.

.

.

10

11

Partnership’s share of net long-term capital gain (loss), including specially allocated long-term capital
gains (losses), from other partnerships, estates, and trusts
. . . . . . . . . . . . . .

11

12

Capital gain distributions .

12

13

Net long-term capital gain or (loss). Combine lines 7 through 12 in column (f). Enter here and on
Form 8865, Schedule K, line 9a or 11
. . . . . . . . . . . . . . . . . . . . .

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

.

13
Form

8865

(2009)

Page 4

Form 8865 (2009)

Other Information

Alternative
Minimum Tax
(AMT) Items

Foreign Transactions

Credits

SelfEmployment

Deductions

Income (Loss)

Schedule K
1
2
3a
b
c
4
5
6
7
8
9a
b
c
10
11
12
13 a
b
c
d

Partners’ Distributive Share Items
Ordinary business income (loss) (page 2, line 22) . . . . . . . .
Net rental real estate income (loss) (attach Form 8825) . . . . . .
3a
Other gross rental income (loss) . . . . . . . . . . .
3b
Expenses from other rental activities (attach statement) . . . .
Other net rental income (loss). Subtract line 3b from line 3a . . . .
Guaranteed payments . . . . . . . . . . . . . . . .
Interest income . . . . . . . . . . . . . . . . . .
Dividends: a Ordinary dividends . . . . . . . . . . . .
b Qualified dividends
6b
. . . . . . . . .
Royalties . . . . . . . . . . . . . . . . . . . .
Net short-term capital gain (loss) . . . . . . . . . . . . .
Net long-term capital gain (loss) . . . . . . . . . . . . .
9b
Collectibles (28%) gain (loss) . . . . . . . . . . . .
9c
Unrecaptured section 1250 gain (attach statement) . . . . .
Net section 1231 gain (loss) (attach Form 4797) . . . . . . . .
Other income (loss) (see instructions)
Type ©
Section 179 deduction (attach Form 4562) . . . . . . . . . .
Contributions . . . . . . . . . . . . . . . . . . .
Investment interest expense . . . . . . . . . . . . . .
(1) Type ©
Section 59(e)(2) expenditures:
Other deductions (see instructions)
Type ©
Net earnings (loss) from self-employment . . . . . . . . . .
Gross farming or fishing income . . . . . . . . . . . . .
Gross nonfarm income . . . . . . . . . . . . . . . .
Low-income housing credit (section 42(j)(5)) . . . . . . . . .
Low-income housing credit (other) . . . . . . . . . . . .
Qualified rehabilitation expenditures (rental real estate) (attach Form 3468)
Type ©
Other rental real estate credits (see instructions)
Type ©
Other rental credits (see instructions)
Other credits (see instructions)
Type ©
©
Name of country or U.S. possession

14 a
b
c
15 a
b
c
d
e
f
16 a
b Gross income from all sources . . . . . . . .
c Gross income sourced at partner level . . . . . .
Foreign gross income sourced at partnership level
e General category ©
d Passive category ©
Deductions allocated and apportioned at partner level
h Other .
g Interest expense ©
i
l
m
n
17 a
b
c
d
e
f
18 a
b
c
19 a
b
20 a
b
c

Total amount

.
.

.

.
.

.

.
.

.

.
.

.

.
.

.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

1
2

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

.
.
.
.

3c
4
5
6a

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

.
.
.

7
8
9a

.

.

.

.

.

.

.

.
.
.

.
.
.

.
.
.
(2)

10
11
12
13a
13b

. . . .
. . . .
. . . .
Amount ©

13d
14a
14b
14c
15a
15b
15c
15d
15e
15f

.
.
.
.
.
.

.
.
.
.
.
.

.
.
.
.
.
.

.
.
.
.
.
.

.
.
.
.
.
.

.
.
.
.
.
.

.
.
.
.
.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

16b
16c

f Other (attach statement) ©

16f

.

16h

.

.

.

.

.

©

Deductions allocated and apportioned at partnership level to foreign source income
j General category ©
Passive category ©
k Other (attach statement) ©
Total foreign taxes (check one): ©
Paid
Accrued
Reduction in taxes available for credit (attach statement) .
Other foreign tax information (attach statement)
Post-1986 depreciation adjustment . . . . . . . .
Adjusted gain or loss . . . . . . . . . . . .
Depletion (other than oil and gas)
. . . . . . . .
Oil, gas, and geothermal properties—gross income . . .
Oil, gas, and geothermal properties—deductions . . . .
Other AMT items (attach statement) . . . . . . . .
Tax-exempt interest income . . . . . . . . . .
Other tax-exempt income . . . . . . . . . . .
Nondeductible expenses . . . . . . . . . . .
Distributions of cash and marketable securities . . . .
Distributions of other property
. . . . . . . . .
Investment income . . . . . . . . . . . . .
Investment expenses . . . . . . . . . . . .
Other items and amounts (attach statement)

13c(2)

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

.
.

16k
16l
16m

.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.

.
.
.
.
.
.
.
.
.
.
.
.
.

17a
17b
17c
17d
17e
17f
18a
18b
18c
19a
19b
20a
20b
Form

8865

(2009)

Page 5

Form 8865 (2009)

Schedule L

Balance Sheets per Books. (Not required if Item G9, page 1, is answered "Yes.")
Beginning of tax year
(a)
(b)

Assets
1
2a
b
3
4
5
6
7
8
9a
b
10 a
b
11
12 a
b
13
14

Cash . . . . . . . . . . .
Trade notes and accounts receivable .
Less allowance for bad debts . . .
Inventories . . . . . . . . .
U.S. government obligations . . .
Tax-exempt securities
. . . . .
Other current assets (attach statement)
Mortgage and real estate loans
. .
Other investments (attach statement) .
Buildings and other depreciable assets
Less accumulated depreciation . .
Depletable assets . . . . . . .
Less accumulated depletion
. . .
Land (net of any amortization) . . .
Intangible assets (amortizable only) .
Less accumulated amortization
. .
Other assets (attach statement)
. .
Total assets . . . . . . . . .
Liabilities and Capital

15
16
17
18
19
20
21
22

Accounts payable . . . . . . . . .
Mortgages, notes, bonds payable in less than 1 year
Other current liabilities (attach statement) .
All nonrecourse loans . . . . . . . .

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

End of tax year
(c)

(d)

.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.

Mortgages, notes, bonds payable in 1 year or more

Other liabilities (attach statement) .
Partners’ capital accounts . . .
Total liabilities and capital . . .

.
.
.

.
.
.

.
.
.
Form

8865

(2009)

Page 6

Form 8865 (2009)

Schedule M

Balance Sheets for Interest Allocation
(a)
Beginning of
tax year

(b)
End of
tax year

1
2

Total U.S. assets . . . . . . . . . . . . . . . .
Total foreign assets:
a Passive category . . . . . . . . . . . . . . . .
b General category . . . . . . . . . . . . . . . .
c Other (attach statement) . . . . . . . . . . . . . .
Schedule M-1 Reconciliation of Income (Loss) per Books With Income (Loss) per Return. (Not required if Item G9, page
1, is answered “Yes.”)
1

Net income (loss) per books

2

Income included on Schedule K,
lines 1, 2, 3c, 5, 6a, 7, 8, 9a, 10,
and 11 not recorded on books
this year (itemize):

3

Guaranteed payments (other
than health insurance) . . .

4

Expenses recorded on books
this year not included on
Schedule K, lines 1 through
13d, and 16l (itemize):
a Depreciation $
b Travel and entertainment $

5

Add lines 1 through 4 .

Schedule M-2
1
2

3
4

.

.

6

Income recorded on books this
year not included on Schedule K,
lines 1 through 11 (itemize):
a Tax-exempt interest $

7

Deductions included on Schedule
K, lines 1 through 13d, and 16l not
charged against book income this
year (itemize): . . . . . .

a Depreciation $

8
9

Analysis of Partners’ Capital Accounts. (Not required if Item G9, page 1, is answered “Yes.”)

Balance at beginning of year
Capital contributed:
a Cash . . .
b Property . .
Net income (loss) per books .
Other increases (itemize):

6
7

8
9
5

Add lines 6 and 7 . . . . .
Income (loss). Subtract line 8
from line 5 . . . . . . .

Add lines 1 through 4 .

.

.

Distributions: a Cash
.
b Property
Other decreases (itemize):

.
.

.
.

Add lines 6 and 7 . . . . .
Balance at end of year. Subtract
line 8 from line 5 . . . . .
Form

8865

(2009)

Page 7

Form 8865 (2009)

Schedule N

Transactions Between Controlled Foreign Partnership and Partners or Other Related Entities

Important: Complete a separate Form 8865 and Schedule N for each controlled foreign partnership. Enter the totals for each type of
transaction that occurred between the foreign partnership and the persons listed in columns (a) through (d).
Transactions
of
foreign partnership

(a) U.S. person
filing this return

1
2

Sales of inventory . . .
Sales of property rights
(patents, trademarks, etc.)

3

6
7

Compensation received for
technical, managerial,
engineering, construction, or
like services . . . . . .
Commissions received .
Rents, royalties, and license
fees received
. . . .
Distributions received . .
Interest received . . .

8

Other .

.

.

9

Add lines 1 through 8 .

.

10

Purchases of inventory

.

11

Purchases of tangible
property other than
inventory . . . . . .
Purchases of property rights
(patents, trademarks, etc.)

4
5

12

.

.

.

.

16
17

Compensation paid for
technical, managerial,
engineering, construction, or
like services . . . . .
Commissions paid . . .
Rents, royalties, and license
fees paid . . . . . .
Distributions paid . . .
Interest paid . . . . .

18

Other .

19

Add lines 10 through 18 .

20

Amounts borrowed (enter
the maximum loan balance
during the year) — see
instructions . . . . .

21

Amounts loaned (enter the
maximum loan balance
during the year)—see
instructions . . . . .

13

14
15

.

.

.

.

.

(b) Any domestic
corporation or partnership
controlling or controlled
by the U.S. person filing
this return

(c) Any other foreign
corporation or partnership
controlling or controlled
by the U.S. person filing
this return

(d) Any U.S. person with a
10% or more direct interest
in the controlled foreign
partnership (other than the
U.S. person filing this return)

.

Form

8865

(2009)