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

OMB 1545-1668

OMB 1545-1668

The Taxpayer Relief Act of 1997 significantly modified the information reporting requirements with respect to foreign partnerships. The Act made the following three changes (1) expanded section 6038B to require U.S. persons transferring property to foreign partnerships in certain transactions to report those transfers; (2) expanded section 6038 to require certain U.S. Partners of controlled foreign partnerships to report information about the partnerships; and (3) modified the reporting required under section 6046A with respect to acquisitions and dispositions of foreign partnership interests. Form 8838-P is used to extend the statute of limitations for U.S. persons who transfers appreciated property to partnerships with foreign partners related to the transferor. The form is filed when the transferor makes a gain recognition agreement. This agreement allows the transferor to defer the payment of tax on the transfer. The IRS uses Form 8838-P so that it may assess tax against the transferor after the expiration of the original statute of limitations.

The latest form for Return of U.S. Persons With Respect to Certain Foreign Partnerships expires 2021-12-31 and can be found here.

All Historical Document Collections
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Revision of a currently approved collection 2021-12-31
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Revision of a currently approved collection 2018-12-12
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Revision of a currently approved collection 2017-10-25
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Extension without change of a currently approved collection 2016-12-22
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Extension without change of a currently approved collection 2013-09-30
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Revision of a currently approved collection 2010-07-29
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Revision of a currently approved collection 2007-05-17
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No material or nonsubstantive change to a currently approved collection 2006-04-05
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No material or nonsubstantive change to a currently approved collection 2005-02-11
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Extension without change of a currently approved collection 2004-04-06
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No material or nonsubstantive change to a currently approved collection 2004-01-04
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No material or nonsubstantive change to a currently approved collection 2002-12-10
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No material or nonsubstantive change to a currently approved collection 2001-12-06
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Extension without change of a currently approved collection 2001-04-26
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No material or nonsubstantive change to a currently approved collection 2001-02-02
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Revision of a currently approved collection 2000-12-22
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Extension without change of a currently approved collection 2000-03-23
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New collection (Request for a new OMB Control Number) 1999-12-21
OMB Details

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

Federal Enterprise Architecture: General Government - Taxation Management

Form 8865 Sch K-1Partner's Share of Income, Deductions, Credits, etc.Fillable PrintableForm
Form 8865 Sch HAcceleration Events and Exceptions Reporting Relating to Gain Defferal Method Under Section 721(c)Fillable FileableForm
Form Sch K-1 (Form 8865)Partners Share of Income, Deductions, Credits, etc. Fillable FileableForm
Form Sch P (Form 8865)Acquisitions, Dispositions, and Changes of Interests in a Foreign PartnershipFillable FileableForm
Form 8865 Return of U.S. Persons With Respect to Certain Foreign PartnershipsFillable FileableForm
Form 8865 Sch OTransfer of Property to a Foreign Partnership (draft 2018)Fillable PrintableForm
Form 8865 Sch GStatement of Application of the Gain Deferral Method under Section 721(c)Fillable FileableForm
Form 8865 Sch OTransfer of Property to a Foreign Partnership Fillable FileableForm
Form 8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships (draft 2018)Fillable PrintableForm
Form 8865 Sch PAcquisitions, Dispositions, and Changes of Interests in a Foreign PartnershipFillable PrintableForm

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