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pdfTransfer of Property to a Foreign Partnership
SCHEDULE O
(Form 8865)
(Under Section 6038B)
(Rev. December 2018)
Department of the Treasury
Internal Revenue Service
Name of transferor
OMB No. 1545-1668
Attach to Form 8865. See the Instructions for Form 8865.
▶ Go to www.irs.gov/Form8865 for instructions and the latest information.
▶
Filer’s identifying number
EIN (if any)
Name of foreign partnership
Reference ID number (see instructions)
1a
Is the partnership a section 721(c) partnership (as defined in Temporary Regulations section
1.721(c)-1T(b)(14))? See instructions . . . . . . . . . . . . . . . . . . . . . . . .
b If “Yes,” was the gain deferral method applied to avoid the recognition of gain upon the contribution of property?
2
Was any intangible property transferred considered or anticipated to be, at the time of the transfer or at any
time thereafter, a platform contribution as defined in Regulations section 1.482-7(c)(1)? . . . . . . .
Transfers Reportable Under Section 6038B
Part I
Type of property
(a)
Date of
transfer
(b)
Description of
property
(c)
Fair market value
on date of transfer
(d)
Cost or other
basis
(e)
Recovery period
(f)
Section 704(c)
allocation method
Yes
Yes
No
No
Yes
No
(g)
Gain recognized
on transfer
Cash
Stock, notes
receivable and
payable, and other
securities
Inventory
Tangible
property
used in trade
or business
Intangible
property
described in
section 197(f)(9)
Intangible property,
other than intangible
property described
in section 197(f)(9)
Other
property
Totals
3
Enter the transferor’s percentage interest in the partnership: (a) Before the transfer
Supplemental Information Required To Be Reported (see instructions):
Part II
(b) After the transfer
%
Dispositions Reportable Under Section 6038B
(a)
Type of
property
Part III
%
(b)
Date of
original transfer
(c)
Date of
disposition
(d)
Manner of
disposition
(e)
Gain recognized
by partnership
(f)
Depreciation
recapture
recognized
by partnership
(g)
Gain allocated
to partner
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or
▶
section 904(f)(5)(F)? . . . . . . . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see the Instructions for Form 8865.
Cat. No. 25909U
(h)
Depreciation
recapture allocated
to partner
Yes
No
Schedule O (Form 8865) 12-2018
File Type | application/pdf |
File Title | Schedule O (Form 8865) (Rev. December 2018) |
Subject | Fillable |
Author | SE:W:CAR:MP |
File Modified | 2018-11-20 |
File Created | 2018-11-20 |