1065-B U. S. Return of Income for Electing Large Partnerships

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Form

1065-B

Department of the Treasury
Internal Revenue Service

U.S. Return of Income for
Electing Large Partnerships

For calendar year 2017, or tax year beginning
▶

A Principal business activity
B Principal product or service

TYPE
or
PRINT

OMB No. 1545-0123

, 2017, and ending

, 20

2017

.

Go to www.irs.gov/Form1065B for instructions and the latest information.

Name of partnership

D Employer identification number

Number, street, and room or suite no. If a P.O. box, see instructions.

E Date business started

City or town, state or province, country, and ZIP or foreign postal code

F Total assets (see instructions)

4
5
6

DRAFT AS OF
August 17, 2017
DO NOT FILE
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4
5
6

7
8
9

Net farm profit (loss) (attach Schedule F (Form 1040)) . . . . . . . . . . .
Excess of net short-term capital gain over net long-term capital loss (Schedule D, line 20)
Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) . . . . . . .

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7
8
9

C Business code no.
(see instructions)

$

Final return
Cash

I
J

Number of Schedules K-1. Attach one for each person who was a partner at any time during the tax year ▶
Check if Schedule M-3 (Form 1065) is attached
. . . . . . . . . . . . . . . . ▶

Tax and
Payments

Deductions

Income

1a
2
3

(2)
(2)

Address change

Check applicable boxes:
Check accounting method:

Part I

(1)
(1)

Name change
Accrual

G
H

(3)
(3)

Amended return

(4)

Other (specify) ▶

Taxable Income or Loss From Passive Loss Limitation Activities

Gross receipts or sales

b Less returns and allowances

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c Bal ▶
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Net rental real estate income (loss) (attach Form 8825) . . . . . . . . . .
Net income (loss) from other rental activities (attach statement) . . . . . . .
Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)

Cost of goods sold (attach Form 1125-A) .
Gross profit. Subtract line 2 from line 1c .

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1c
2
3

10
11

Other income (loss) (see instructions) (attach statement)
Total income (loss). Combine lines 3 through 10 . .

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12

Salaries and wages (other than to partners) (less employment credits)

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10
11
12

13
14
15

Guaranteed payments to partners .
Repairs and maintenance . . .
Bad debts . . . . . . . .

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13
14
15

16
17
18

Rent
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Taxes and licenses
Interest
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16
17
18

19a
b
20

Depreciation and section 179 expense deduction (see instructions) .
Less: depreciation reported on Form 1125-A and elsewhere on return
Depletion . . . . . . . . . . . . . . . . . .

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19a
19b
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19c
20

21
22
23

Retirement plans, etc. . . . .
Employee benefit programs
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Other deductions (attach statement)

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21
22
23

24

Total deductions. Add the amounts shown in the far right column for lines 12 through 23

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24

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25

Taxable income (loss) from passive loss limitation activities. Subtract line 24 from line 11

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25

26
27
28
29

Tax (see instructions). Check if from:
a
Form 4255
Other payments. Check if from:
a
Form 2439
Amount owed. Enter the excess of line 26 over line 27 . . .
Overpayment. Enter the excess of line 27 over line 26 . . .

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26
27

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Form 8611
Form 4136
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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 partner or limited liability company member) is based on all information of which preparer has any knowledge.

Paid
Preparer
Use Only

Signature of partner or limited liability company member
Print/Type preparer’s name

Preparer's signature

▲

▲

Sign
Here

b
b

May the IRS discuss this return
with the preparer shown below
No
(see instructions)? Yes

Date
Date

Check
if
self-employed

Firm’s name

▶

Firm’s EIN

Firm’s address

▶

Phone no.

For Paperwork Reduction Act Notice, see separate instructions.

Cat. No. 26265H

PTIN

▶

Form 1065-B (2017)

Page 2

Form 1065-B (2017)

Part II

Taxable Income or Loss From Other Activities

1
2a
b

Interest . . . . . .
Total ordinary dividends .
Qualified dividends . .

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1

c
3
4

Nonqualified dividends (subtract line 2b from 2a)
. . . . . . . . . . . .
Gross royalties
. . . . . . . . . . . . . . . . . . . . . .
Excess of net short-term capital gain over net long-term capital loss (Schedule D, line 23)

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2c
3
4

5
6
7

Other income (loss) (see instructions) (attach statement)
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Total income (loss). Add lines 1, 2c, 3, 4, and 5 . . . .
Interest expense on investment debts (attach Form 4952) .

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5
6
7

State and local income taxes (see instructions) . . . . . . . . . . . . .
Charitable contributions (see instructions for limitations and required attachment) . . .
Total miscellaneous itemized deductions . . . . . . . . . . . .
10a

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8
9

11
12

Deductible amount. Multiply line 10a by 30% (0.30) .
Other deductions (attach statement) . . . . .
Total deductions. Add lines 7, 8, 9, 10b, and 11
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10b
11
12

13

Taxable income (loss) from other activities. Subtract line 12 from line 6

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13

8
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10a
b

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2a
2b

DRAFT AS OF
August 17, 2017
DO NOT FILE

Schedule B
1

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Other Information (see instructions)

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What type of entity is filing this return? Check the applicable box:
a
c
e

Domestic general partnership
Domestic limited liability company
Foreign partnership

b
d
f

No

Domestic limited partnership
Domestic limited liability partnership
Other ▶

2

Are any partners in this partnership also partnerships? .

3

During the partnership’s tax year, did the partnership own any interest in another partnership or in any foreign entity that was
disregarded as an entity separate from its owner under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” see
instructions for required attachment . . . . . . . . . . . . . . . . . . . . . . . . . . .

4

Does this partnership have any foreign partners? If “Yes,” the partnership may have to file Forms 8804, 8805, and 8813. (See
instructions.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Is this partnership a publicly traded partnership as defined in section 469(k)(2)?
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5

Yes

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6

Has this partnership filed, or is it required to file, Form 8918, Material Advisor Disclosure Statement, to provide information on
any reportable transaction? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7

At any time during calendar year 2017, did the partnership have an interest in or a signature or other authority over a financial
account in a foreign country (such as a bank account, securities account, or other financial account)? See instructions for
exceptions and filing requirements for FinCEN Form 114, Report of Foreign Bank and Financial Accounts (FBAR).
If “Yes,” enter the name of the foreign country. ▶

8

During the tax year, did the partnership receive a distribution from, or was it the grantor to, or transferor to, a foreign trust? If
“Yes,” the partnership may have to file Form 3520 . . . . . . . . . . . . . . . . . . . . . . .

9

Enter the number of Forms 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, attached to this
return. ▶

10

During the partnership's tax year, did the partnership make any payments that would require it to file Forms 1042 and 1042-S
under chapter 3 (sections 1441 through 1464) or chapter 4 (sections 1471 through 1474)? . . . . . . . . . . .
Form 1065-B (2017)

Page 3

Form 1065-B (2017)

Schedule D

Capital Gains and Losses (Use Form 8949 to list your transactions for lines 1b, 2, 3, 8b, 9, and 10.)
Part I—Short-Term Capital Gains and Losses—Assets Held One Year or Less
(d)
Proceeds
(sales price)

See instructions for how to figure the amounts to
enter on the lines below.
This form may be easier to complete if you round off
cents to whole dollars.

(e)
Cost
(or other basis)

(g) Adjustments to gain
(h) Gain or (loss).
Subtract column (e)
or loss from Form(s)
from column (d) and
8949, Part I, line 2,
combine the result with
column (g)
column (g)

DRAFT AS OF
August 17, 2017
DO NOT FILE

1a

Totals for all short-term transactions reported
on Form 1099-B for which basis was reported
to the IRS and for which you have no
adjustments (see instructions). However, if you
choose to report all these transactions on Form
8949, leave this line blank and go to line 1b .

1b

Totals for all transactions reported on
Form(s) 8949 with Box A checked . . .

2

Totals for all transactions reported on
Form(s) 8949 with Box B checked . . .

3
4

Totals for all transactions reported on
Form(s) 8949 with Box C checked . . .
Short-term capital gain from installment sales from Form 6252, line 26 or 37

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4

5
6
7

Short-term capital gain or (loss) from like-kind exchanges from Form 8824 . . . . . . . .
Partnership's share of net short-term capital gain (loss) from other partnerships, estates, and trusts .
Net short-term capital gain or (loss). Combine lines 1a through 6 in column (h) . . . . . .

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5
6
7

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Part II—Long-Term Capital Gains and Losses—Assets Held More Than One Year
(d)
Proceeds
(sales price)

See instructions for how to figure the amounts to
enter on the lines below.
This form may be easier to complete if you round off
cents to whole dollars.
8a

Totals for all long-term transactions reported
on Form 1099-B for which basis was reported
to the IRS and for which you have no
adjustments (see instructions). However, if you
choose to report all these transactions on Form
8949, leave this line blank and go to line 8b .

8b

Totals for all transactions reported on
Form(s) 8949 with Box D checked . . .

9

Totals for all transactions reported on
Form(s) 8949 with Box E checked . . .

10

.

(e)
Cost
(or other basis)

(g) Adjustments to gain
(h) Gain or (loss).
Subtract column (e)
or loss from Form(s)
from column (d) and
8949, Part II, line 2,
combine the result with
column (g)
column (g)

11

Totals for all transactions reported on
Form(s) 8949 with Box F checked . . .
Enter gain from Form 4797, Part I . . . .

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11

12
13

Long-term capital gain from installment sales from Form 6252, line 26 or 37 .
Long-term capital gain or (loss) from like-kind exchanges from Form 8824 .

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12
13

14
15

Partnership's share of net long-term capital gain (loss) from other partnerships, estates, and trusts .
Net long-term capital gain or (loss). Combine lines 8a through 14 in column (h) . . . . . .

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14
15

16
17

Combine lines 7 and 15 and enter the net gain (loss)
. . . . . . . . . . .
Enter excess of net short-term capital gain (line 7) over net long-term capital loss (line 15)

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16
17

18

Net capital gain or (loss). Subtract line 17 from line 16

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18

19

Redetermine the amount on line 17 by taking into account only gains and losses from passive loss limitation activities

19

20

Excess of net short-term capital gain over net long-term capital loss. Enter the smaller of the amount on
line 17 or line 19. Enter here and on page 1, Part I, line 8 . . . . . . . . . . . . . . . .
Redetermine the amount on line 18 by taking into account only gains and losses from passive loss limitation activities

20
21

21
22

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Part III—Summary of Parts I and II

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Part IV—Net Capital Gain (Loss) From Passive Loss Limitation Activities

Net capital gain or (loss) from passive loss limitation activities. If lines 18 and 21 are both positive or both
negative, enter the smaller of line 18 or line 21. Otherwise, enter -0-. Enter here and on Schedule K, line 4a
Note: When figuring whether line 18 or line 21 is smaller, treat both numbers as positive.

22

Part V—Net Capital Gain (Loss) From Other Activities

23

Excess of net short-term capital gain over net long-term capital loss. Subtract line 20 from line 17. Enter
here and on page 2, Part II, line 4 . . . . . . . . . . . . . . . . . . . . . . .

24

Net capital gain or (loss) from other activities. Subtract line 22 from line 18. Enter here and on Schedule K, line 4b

23
24

Form 1065-B (2017)

Page 4

Form 1065-B (2017)

Schedule K

Partners’ Shares of Income, Credits, Deductions, etc.
(a) Distributive share items

1a
b

(b) Total amount

Taxable income (loss) from passive loss limitation activities (Part I, line 25)
Amount on line 1a allocated to general partners as:

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(1) Taxable income (loss) from trade or business activities .
(2) Taxable income (loss) from rental real estate activities .
(3) Taxable income (loss) from other rental activities
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1b(1)
1b(2)
1b(3)

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1a

DRAFT AS OF
August 17, 2017
DO NOT FILE

c

Total amount on line 1a allocated to general partners. Combine lines 1b(1) through 1b(3) .

d
2
3
4a
b

Taxable income (loss) from passive loss limitation activities allocated to limited partners. Subtract
line 1a (report on Schedules K-1, box 1) . . . . . . . . . . . . . . . . .
Taxable income (loss) from other activities (Part II, line 13) . . . . . . . . . . . .
Qualified dividends from other activities (Part II, line 2b) . . . . . . . . . . . . .
Net capital gain (loss) from passive loss limitation activities (Schedule D, line 22) . . . . .
Net capital gain (loss) from other activities (Schedule D, line 24) . . . . . . . . . .

line 1c from
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. . . .

5
6

Net passive alternative minimum tax adjustment .
Net other alternative minimum tax adjustment
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4b
5
6

7
8
9

Guaranteed payments . . . . .
Income from discharge of indebtedness
Tax-exempt interest income . . . .

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7
8
9

10
11
12

General credits (see instructions) . . . . . . . . . . . . . . . .
Low-income housing credit (see instructions) . . . . . . . . . . . . .
Rehabilitation credit from rental real estate activities (attach Form 3468, if applicable) .

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10
11
12

13a
b
14a

Net earnings (loss) from self-employment . .
Gross nonfarm income . . . . . . .
Name of foreign country or U.S. possession ▶

b
c
d

e

f

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1c

1d
2
3
4a

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13a
13b

Gross income from all sources . . . . . . . .
Gross income sourced at partner level (attach statement)
Foreign gross income sourced at partnership level:

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14b
14c

(1) Passive category . . .
(2) General category . . .
(3) Other (attach statement)

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14d(1)
14d(2)
14d(3)

Deductions allocated and apportioned at partner level:
(1) Interest expense . . . . . . . . . . .
(2) Other . . . . . . . . . . . . . .

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14e(1)
14e(2)

Deductions allocated and apportioned at partnership level to foreign source income:
(1) Passive category . . . . . . . . . . . . . . . . . . . .
(2) General category . . . . . . . . . . . . . . . . . . . .

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14f(1)
14f(2)

(3) Other (attach statement)

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14f(3)

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14g
14h

1

Net income (loss). In column (b), add lines 1c through 4b, 7, and 8. From the result, subtract line 14g

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1

2

Analysis by
partner type:
General partners
Limited partners

g
h
15

. . . . . . . .
Accrued
Total foreign taxes (check one): ▶ Paid
Reduction in taxes available for credit (attach statement)

Other items and amounts required to be reported separately to partners (attach statement)

Analysis of Net Income (Loss)

a
b

(i) Corporate

(ii) Individual
(active)

(iii) Individual
(passive)

(iv) Partnership

(v) Exempt
organization

(vi) Nominee/Other

Form 1065-B (2017)

Page 5

Form 1065-B (2017)

Schedule L

Balance Sheets per Books
Beginning of tax year

1

Cash

2a
b
3
4
5
6
7a
b
8
9a
b
10a
b
11
12a
b
13
14
15
16
17
18
19a
b
20
21
22

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Assets
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(a)
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Trade notes and accounts receivable . . . . .
Less allowance for bad debts . . . . . . .
Inventories . . . . . . . . . . . . .
U.S. government obligations
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Tax-exempt securities . . . . . . . . .
Other current assets (attach statement) . . . .
Loans to partners (or persons related to partners) .
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
Accounts payable . . . . . . . . . . .
Mortgages, notes, bonds payable in less than 1 year . .
Other current liabilities (attach statement) . . . .
All nonrecourse loans
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Loans from partners (or persons related to partners)
Mortgages, notes, bonds payable in 1 year or more . .
Other liabilities (attach statement) . . . . . .
Partners’ capital accounts . . . . . . . .
Total liabilities and capital . . . . . . . .

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(c)

(d)

DRAFT AS OF
August 17, 2017
DO NOT FILE

Schedule M-1

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Reconciliation of Income (Loss) per Books With Income (Loss) per Return
Note: The partnership may be required to file Schedule M-3 (see instructions).

1

Net income (loss) per books .

2

Income included on Schedule K, lines 1c
through 4b, and 8, not recorded on books this
year (itemize):

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3

Guaranteed payments

4

Expenses recorded on books this year not
included on Schedule K, lines 1c through 4b,
and 14g (itemize):
Depreciation $
Travel and entertainment $

a
b

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End of tax year

(b)

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6

a

Income recorded on books this year not
included on Schedule K, lines 1c through 4b,
and 8 (itemize):
Tax-exempt interest $

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7

a

Deductions included on Schedule K, lines 1c
through 4b, and 14g, not charged against book
income this year (itemize):
Depreciation $

8

Add lines 6 and 7 .

9

Income (loss). (Analysis of Net Income (Loss),
line 1.) Subtract line 8 from line 5 . . . .

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5

Add lines 1 through 4 .

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1
2

Balance at beginning of year
. . .
Capital contributed:
a Cash . .
b Property .

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6

Distributions:

3
4

Net income (loss) per books .
Other increases (itemize):

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7

Other decreases (itemize):

8

Add lines 6 and 7 .

9

Balance at end of year. Subtract line 8 from
line 5 . . . . . . . . . . . .

Schedule M-2

5

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Analysis of Partners’ Capital Accounts

Add lines 1 through 4 .

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a
b

Cash . .
Property .

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Form 1065-B (2017)