8308 Report of Sale or Exchange of Certain Partnership Intere

8308

Report of a Sale or Exchange of
Certain Partnership Interests

Form
(Rev. October 2024)
Department of the Treasury
Internal Revenue Service
Name of partnership

OMB No. 1545-0123

Go to www.irs.gov/Form8308 for instructions and the latest information.
Phone number

Employer identification number

Number, street, and room or suite no. If a P.O. box, see instructions.
City or town, state or province, country, and ZIP or foreign postal code

Check if this is an amended Form 8308

Part I

or filed in respect to an administrative adjustment request

Transferor Information
Beneficial owner of the partnership interest immediately before transferring that interest:
Identifying number

Name
Number and street (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code

Check if providing record holder information:

Check if the transferor is foreign:

Notice to Transferors: The information on this form has been supplied to the IRS. The transferor in a section 751(a) exchange is required to
treat a portion of the gain realized from the exchange as ordinary income. For more details, see Pub. 541, Partnerships.
Statement by Transferor: The transferor in a section 751(a) exchange is required under Regulations section 1.751-1(a)(3) to attach a statement
relating to the sale or exchange to their return. See the Instructions for Form 8308 for more details.

Part II

Transferee Information
Beneficial owner of the partnership interest immediately after the transfer of that interest:
Identifying number

Name
Number and street (including apt. no.)
City or town, state or province, country, and ZIP or foreign postal code

Check if providing record holder information:

Part III
1
2

Transfer of Partnership Interest

Date of sale or exchange of partnership interest:
Type of partnership interest transferred:
A Capital
B Preferred
C Profits

Part IV

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D Other

Partner’s Share of Gain (Loss) Required by Sections 751(a) and 1(h)(5) and (6)
The amounts in column (c) should be reported to the selling partner on their Schedule K-1 in box 20 using the
relevant code.
(a) Partnership-level
deemed sale gain (loss)

(b1) Percentage interest
in the partnership
transferred

(b2) Number of units in
the partnership
transferred

(c) Partner-level deemed
sale gain (loss)

K-1
box 20
code

1
2

Section 751(a) gain (loss) . .
Section 1(h)(5) collectibles gain

.
.

AB
AC

3

Section 1(h)(6) unrecaptured
section 1250 gain . . .

.

AD

Sign here only if you
are filing this form by
itself and not with
Form 1065.

.

Under penalties of perjury, I declare that I have examined this return, including accompanying attachments, and to the best of my knowledge
and belief, it is true, correct, and complete.

/
Signature of partnership representative or partner or limited liability company member

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 62503I

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Date
Form 8308 (Rev. 10-2024)