IRS · Official form

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

Form 8865 reports a U.S. person’s interests in and transactions with certain foreign partnerships. Fill in the official IRS PDF below and download it.

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What is 8865?

Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, is an information return that U.S. persons file to satisfy the reporting rules for controlled foreign partnerships under section 6038, transfers of property to foreign partnerships under section 6038B, and acquisitions, dispositions, and changes in foreign partnership interests under section 6046A.

The form has four filer categories, and which category you fall into determines which schedules you must complete. Depending on the category, the filing can include income statements, balance sheets, Schedule K-1s for partners, Schedule O for property transfers, and Schedule P for changes in ownership interests. It is attached to the filer’s income tax return rather than filed on its own.

Who files 8865?

U.S. persons who controlled a foreign partnership at any point during the partnership’s tax year
U.S. persons owning a significant interest in a foreign partnership controlled by U.S. persons
U.S. persons who contributed property to a foreign partnership above the reporting thresholds
U.S. persons with reportable acquisitions, dispositions, or changes in a foreign partnership interest

How to fill out 8865

Determine your filer category (1 through 4) using the instructions, since it controls which pages and schedules apply to you.
Complete the identifying information for yourself and the foreign partnership, including names, addresses, and identifying numbers.
Fill in the required schedules for your category, such as the income statement, balance sheet, and Schedule N for related-party transactions.
Attach any required Schedule K-1s, Schedule O for property transfers, or Schedule P for ownership changes.
Download the finished PDF and attach the complete Form 8865 package to your income tax return by that return’s due date, including extensions.

Quick fill 8865 on this page

Prefer to see the form itself while you type? Open 8865 in the editor to fill it on the actual pages, add a signature, and download.

These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to IRS.

Page 1 68 fields

Page 2 63 fields

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1a. Gross receipts or sales.

1b. Less returns and allowances.

1c. Total.

2. Cost of goods sold.

3. Gross profit. Subtract line 2 from line 1c.

4. Ordinary income (loss) from other partnerships, estates, and trusts (attach statement).

5. Net farm profit (loss) (attach Schedule F (Form 1040)).

6. Net gain (loss) from Form 4797, Part I I, line 17 (attach Form 4797).

7. Other income (loss) (attach statement).

8. Total income (loss). Combine lines 3 through 7.

Deductions (see instructions for limitations). 9. Salaries and wages (other than to partners) (less employment credits).

10. Guaranteed payments to partners.

11. Repairs and maintenance.

12. Bad debts.

13. Rent.

14. Taxes and licenses.

15. Interest (see instructions).

16a. Depreciation (if required, attach Form 4562).

16b. Less depreciation reported elsewhere on return.

16c. Amount.

17. Depletion. (Don't deduct oil and gas depletion.)

18. Retirement plans, etc.

19. Employee benefit programs.

20. Other deductions (attach statement).

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

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

Schedule K. Partners' Distributive Share Items. Income (Loss). 1. Ordinary business income (loss) (Schedule B, line 22). Total amount.

2. Net rental real estate income (loss) (attach Form 8825).

3a. Other gross rental income (loss).

3b. Expenses from other rental activities (attach statement).

3c. Other net rental income (loss). Subtract line 3b from line 3a.

4. Guaranteed payments: a. Services.

4b. Capital.

4c. Total. Add line 4a and line 4b.

5. Interest income.

6. Dividends and dividend equivalents: a. Ordinary dividends.

6b. Qualified dividends.

6c. Dividend equivalents.

7. Royalties.

8. Net short-term capital gain (loss) (attach Schedule D (Form 1065)).

9a. Net long-term capital gain (loss) (attach Schedule D (Form 1065)).

9b. Collectibles (28%) gain (loss).

9c. Unrecaptured section 1250 gain (attach statement).

10. Net section 1231 gain (loss) (attach Form 4797).

(1) Type

11. (2). Amount.

Deductions. 12. Section 179 deduction (attach Form 4562).

13a. Contributions.

13b. Investment interest expense.

(1) Type

13c. (2). Amount.

(1) Type

13d. (2). Amount.

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14a. Net earnings (loss) from self-employment. Total amount.

14b. Gross farming or fishing income.

14c. Gross nonfarm income.

Credits. 15a. Low-income housing credit (section 42(j)(5)).

15b. Low-income housing credit (other).

15c. Qualified rehabilitation expenditures (rental real estate) (attach Form 3468).

Type

15d. Amount.

Type

15e. Amount.

Type

15f. Amount.

16. Attach Schedule K-2 (Form 8865), Partners’ Distributive Share Items–International, and check this box to indicate that you are

Alternative Minimum Tax (A M T) Items. 17a. Post-1986 depreciation adjustment.

17b. Adjusted gain or loss.

17c. Depletion (other than oil and gas).

17d. Oil, gas, and geothermal properties—gross income.

17e. Oil, gas, and geothermal properties—deductions.

17f. Other A M T items (attach statement).

Other Information. 18a. Tax-exempt interest income.

18b. Other tax-exempt income.

18c. Nondeductible expenses.

19a. Distributions of cash and marketable securities.

19b. Distributions of other property.

20a. Investment income.

20b. Investment expenses.

21. Total foreign taxes paid or accrued.

Row: 1. Cash. Column: Beginning of tax year. (b).

Row: 1. Cash. Column: End of tax year. (d).

Row: 2a. Trade notes and accounts receivable. Column: Beginning of tax year. (a).

Row: 2a. Trade notes and accounts receivable. Column: End of tax year. (c).

Row: 2b. Less allowance for bad debts. Column: Beginning of tax year. (a).

Row: 2b. Less allowance for bad debts. Column: Beginning of tax year. (b).

Row: 2b. Less allowance for bad debts. Column: End of tax year. (c).

Row: 2b. Less allowance for bad debts. Column: End of tax year. (d).

Row: 3. Inventories. Column: Beginning of tax year. (b).

Row: 3. Inventories. Column: End of tax year. (d).

Row: 4. U.S. Government obligations. Column: Beginning of tax year. (b).

Row: 4. U.S. Government obligations. Column: End of tax year. (d).

Row: 5. Tax-exempt securities. Column: Beginning of tax year. (b).

Row: 5. Tax-exempt securities. Column: End of tax year. (d).

Row: 6. Other current assets (attach statement). Column: Beginning of tax year. (b).

Row: 6. Other current assets (attach statement). Column: End of tax year. (d).

Row: 7a. Loans to partners (or persons related to partners). Column: Beginning of tax year. (b).

Row: 7a. Loans to partners (or persons related to partners). Column: End of tax year. (d).

Row: 7b. Mortgage and real estate loans. Column: Beginning of tax year. (b).

Row: 7b. Mortgage and real estate loans. Column: End of tax year. (d).

Row: 8. Other investments (attach statement). Column: Beginning of tax year. (b).

Row: 8. Other investments (attach statement). Column: End of tax year. (d).

Row: 9a. Buildings and other depreciable assets. Column: Beginning of tax year. (a).

Row: 9a. Buildings and other depreciable assets. Column: End of tax year. (c).

Row: 9b. Less accumulated depreciation. Column: Beginning of tax year. (a).

Row: 9b. Less accumulated depreciation. Column: Beginning of tax year. (b).

Row: 9b. Less accumulated depreciation. Column: End of tax year. (c).

Row: 9b. Less accumulated depreciation. Column: 9b. End of tax year. (d).

Row: 10a. Depletable assets. Column: Beginning of tax year. (a).

Row: 10a. Depletable assets. Column: End of tax year. (c).

Row: 10b. Less accumulated depletion. Column: Beginning of tax year. (a).

Row: 10b. Less accumulated depletion. Column: Beginning of tax year. (b).

Row: 10b. Less accumulated depletion. Column: End of tax year. (c).

Row: 10b. Less accumulated depletion. Column: End of tax year. (d).

Row: 11. Land (net of any amortization). Column: Beginning of tax year. (b).

Row: 11. Land (net of any amortization). Column: End of tax year. (d).

Row: 12a. Intangible assets (amortizable only). Column: Beginning of tax year. (a).

Row: 12a. Intangible assets (amortizable only). Column: End of tax year. (c).

Row: 12b. Less accumulated amortization. Column: Beginning of tax year. (a).

Row: 12b. Less accumulated amortization. Column: Beginning of tax year. (b).

Row: 12b. Less accumulated amortization. Column: End of tax year. (c).

Row: 12b. Less accumulated amortization. Column: End of tax year. (d).

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Row: 13. Other assets (attach statement). Column: Beginning of tax year. (b).

Row: 13. Other assets (attach statement). Column: End of tax year. (d).

Row: 14. Total assets. Column: Beginning of tax year. (b).

Row: 14. Total assets. Column: End of tax year. (d).

Row: 15. Accounts payable. Column: Beginning of tax year. (b).

Row: 15. Accounts payable. Column: End of tax year. (d).

Row: 16. Mortgages, notes, bonds payable in less than 1 year. Column: Beginning of tax year. (b).

Row: 16. Mortgages, notes, bonds payable in less than 1 year. Column: End of tax year. (d).

Row: 17. Other current liabilities (attach statement). Column: Beginning of tax year. (b).

Row: 17. Other current liabilities (attach statement). Column: End of tax year. (d).

Row: 18. All nonrecourse loans. Column: Beginning of tax year. (b).

Row: 18. All nonrecourse loans. Column: End of tax year. (d).

Row: 19a. Loans from partners (or persons related to partners). Column: Beginning of tax year. (b).

Row: 19a. Loans from partners (or persons related to partners). Column: End of tax year. (d).

Row: 19b. Mortgages, notes, bonds payable in 1 year or more. Column: Beginning of tax year. (b).

Row: 19b. Mortgages, notes, bonds payable in 1 year or more. Column: End of tax year. (d).

Row: 20. Other liabilities (attach statement). Column: Beginning of tax year. (b).

Row: 20. Other liabilities (attach statement). Column: End of tax year. (d).

Row: 21. Partners’ capital accounts. Column: Beginning of tax year. (b).

Row: 21. Partners’ capital accounts. Column: End of tax year. (d).

Row: 22. Total liabilities and capital. Column: Beginning of tax year. (b).

Row: 22. Total liabilities and capital. Column: End of tax year. (d).

Schedule M. Balance Sheets for Interest Allocation. Row: 1. Total U.S. assets. Column: (a) Beginning of tax year.

Row: 1. Total U.S. assets. Column: (b) End of tax year.

Row: 2. Total foreign assets: a. Passive category. Column: (a) Beginning of tax year.

Row: 2a. Passive category. Column: (b) End of tax year.

Row: 2b. General category. Column: (a) Beginning of tax year.

Row: 2b. General category. Column: (b) End of tax year.

Row: 2c. Other (attach statement). Column: (a) Beginning of tax year.

Row: 2c. Other (attach statement). Column: (b) End of tax year.

(Not required if Item H11, 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 tax year (itemize):

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

3. Guaranteed payments (other than health insurance).

Depreciation $

Travel and entertainment $

4b. Line 2 of 2.

4. Expenses recorded on books this tax year not included on Schedule K, lines 1 through 13d and 21.

5. Add lines 1 through 4.

Tax-exempt interest $

6a. Line 2 of 3.

6a. Line 3 of 3.

6. Income recorded on books this tax year not included on Schedule K, lines 1 through 11.

Depreciation $

7a. Line 2 of 4.

7a. Line 3 of 4.

7a. Line 4 of 4.

7. Deductions included on Schedule K, lines 1 through 13d and 21 not charged against book income this tax year.

8. Add lines 6 and 7.

9. Income (loss). Subtract line 8 from line 5.

(Not required if Item H11, page 1, is answered "Yes.") 1. Balance at beginning of tax year.

2. Capital contributed: a. Cash.

2b. Property.

3. Net income (loss) per books.

Other increases (itemize): $

4. Line 2 of 2.

4. Other increases.

5. Add lines 1 through 4.

6. Distributions: a. Cash.

6b. Property.

Other decreases (itemize): $

7. Line 2 of 4.

7. Line 3 of 4.

7. Line 4 of 4.

7. Other decreases.

8. Add lines 6 and 7.

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

Page 6 84 fields

Sales of inventory. Column: (a) U.S. person filing this return.

Row: 1. Sales of inventory. Column: (b) Any domestic corporation or partnership controlling or controlled by the U.S. person filing this

Row: 1. Sales of inventory. Column: (c) Any other foreign corporation or partnership controlling or controlled by the U.S. person filing

Row: 1. Sales of inventory. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership (other

Row: 2. Sales of property rights (patents, trademarks, etc.) Column: (a) U.S. person filing this return.

Row: 2. Sales of property rights (patents, trademarks, etc.) Column: (b) Any domestic corporation or partnership controlling or controlled

Row: 2. Sales of property rights (patents, trademarks, etc.) Column: (c) Any other foreign corporation or partnership controlling or

Row: 2. Sales of property rights (patents, trademarks, etc.) Column: (d) Any U.S. person with a 10% or more direct interest in the

Row: 3. Compensation received for technical, managerial, engineering, construction, or like services. Column: (a) U.S. person filing this

Row: 3. Compensation received for technical, managerial, engineering, construction, or like services. Column: (b) Any domestic corporation

Row: 3. Compensation received for technical, managerial, engineering, construction, or like services. Column: (c) Any other foreign

Row: 3. Compensation received for technical, managerial, engineering, construction, or like services. Column: (d) Any U.S. person with a

Row: 4. Commissions received. Column: (a) U.S. person filing this return.

Row: 4. Commissions received. Column: (b) Any domestic corporation or partnership controlling or controlled by the U.S. person filing this

Row: 4. Commissions received. Column: (c) Any other foreign corporation or partnership controlling or controlled by the United States

Row: 4. Commissions received. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership (other

Row: 5. Rents, royalties, and license fees received. Column: (a) U.S. person filing this return.

Row: 5. Rents, royalties, and license fees received. Column: (b) Any domestic corporation or partnership controlling or controlled by the

Row: 5. Rents, royalties, and license fees received. Column: (c) Any other foreign corporation or partnership controlling or controlled by

Row: 5. Rents, royalties, and license fees received. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled

Row: 6. Distributions received. Column: (a) U.S. person filing this return.

Row: 6. Distributions received. Column: (b) Any domestic corporation or partnership controlling or controlled by the U.S. person filing

Row: 6. Distributions received. Column: (c) Any other foreign corporation or partnership controlling or controlled by the U.S. person

Row: 6. Distributions received. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership (other

Row: 7. Interest received. Column: (a) U.S. person filing this return.

Row: 7. Interest received. Column: (b) Any domestic corporation or partnership controlling or controlled by the U.S. person filing this

Row: 7. Interest received. Column: (c) Any other foreign corporation or partnership controlling or controlled by the U.S. person filing

Row: 7. Interest received. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership (other than

Row: 8. Other. Column: (a) U.S. person filing this return.

Row: 8. Other. Column: (b) Any domestic corporation or partnership controlling or controlled by the U.S. person filing this return.

Row: 8. Other. Column: (c) Any other foreign corporation or partnership controlling or controlled by the U.S. person filing this return.

Row: 8. Other. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership (other than the U.S.

Row: 9. Add lines 1 through 8. Column: (a) U.S. person filing this return.

Row: 9. Add lines 1 through 8. Column: (b) Any domestic corporation or partnership controlling or controlled by the U.S. person filing this

Row: 9. Add lines 1 through 8. Column: (c) Any other foreign corporation or partnership controlling or controlled by the U.S. person filing

Row: 9. Add lines 1 through 8. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership (other

Row: 10. Purchases of inventory. Column: (a) U.S. person filing this return.

Row: 10. Purchases of inventory. Column: (b) Any domestic corporation or partnership controlling or controlled by the U.S. person filing

Row: 10. Purchases of inventory. Column: (c) Any other foreign corporation or partnership controlling or controlled by the U.S. person

Row: 10. Purchases of inventory. Column: (d) Any United States person with a 10% or more direct interest in the controlled foreign

Row: 11. Purchases of tangible property other than inventory. Column: (a) U.S. person filing this return.

Row: 11. Purchases of inventory. Column: (b) Any domestic corporation or partnership controlling or controlled by the U.S. person filing

Row: 11. Purchases of inventory. Column: (c) Any other foreign corporation or partnership controlling or controlled by the U.S. person

Row: 11. Purchases of inventory. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership

Row: 12. Purchases of property rights (patents, trademarks, etc.) Column: (a) U.S. person filing this return.

Row: 12. Purchases of property rights (patents, trademarks, etc.) Column: (b) Any domestic corporation or partnership controlling or

Row: 12. Purchases of property rights (patents, trademarks, etc.) Column: (c) Any other foreign corporation or partnership controlling or

Row: 12. Purchases of property rights (patents, trademarks, etc.) Column: (d) Any U.S. person with a 10% or more direct interest in the

Row: 13. Compensation paid for technical, managerial, engineering, construction, or like services. Column: (a) U.S. person filing this

Row: 13. Compensation paid for technical, managerial, engineering, construction, or like services. Column: (b) Any domestic corporation or

Row: 13. Compensation paid for technical, managerial, engineering, construction, or like services. Column: (c) Any other foreign

Row: 13. Compensation paid for technical, managerial, engineering, construction, or like services. Column: (d) Any U.S. person with a 10%

Row: 14. Commissions paid. Column: (a) U.S. person filing this return.

Row: 14. Commissions paid. Column: (b) Any domestic corporation or partnership controlling or controlled by the U.S. person filing this

Row: 14. Commissions paid. Column: (c) Any other foreign corporation or partnership controlling or controlled by the U.S. person filing

Row: 14. Commissions paid. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership (other than

Row: 15. Rents, royalties, and license fees paid. Column: (a) U.S. person filing this return.

Row: 15. Rents, royalties, and license fees paid. Column: (b) Any domestic corporation or partnership controlling or controlled by the U.S.

Row: 15. Rents, royalties, and license fees paid. Column: (c) Any other foreign corporation or partnership controlling or controlled by the

Row: 15. Rents, royalties, and license fees paid. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled foreign

Row: 16. Distributions paid. Column: (a) U.S. person filing this return.

Row: 16. Distributions paid. Column: (b) Any domestic corporation or partnership controlling or controlledby the U.S. person filing this

Row: 16. Distributions paid. Column: (c) Any other foreign corporation or partnership controlling or controlled by the U.S. person filing

Row: 16. Distributions paid. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership (other

Row: 17. Interest paid. Column: (a) U.S. person filing this return.

Row: 17. Interest paid. Column: (b) Any domestic corporation or partnership controlling or controlled by the U.S. person filing this return.

Row: 17. Interest paid. Column: (c) Any other foreign corporation or partnership controlling or controlled by the U.S. person filing this

Row: 17. Interest paid. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership (other than

Row: 18. Other. Column: (a) U.S. person filing this return.

Row: 18. Other. Column: (b) Any domestic corporation or partnership controlling or controlled by the U.S. person filing this return.

Row: 18. Other. Column: (c) Any other foreign corporation or partnership controlling or controlled by the U.S. person filing this return.

Row: 18. Other. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership (other than the U.S.

Row: 19. Add lines 10 through 18. Column: (a) U.S. person filing this return.

Row: 19. Add lines 10 through 18. Column: (b) Any domestic corporation or partnership controlling or controlled by the U.S. person filing

Row: 19. Add lines 10 through 18. Column: (c) Any other foreign corporation or partnership controlling or controlled by the U.S. person

Row: 19. Add lines 10 through 18. Column: (d) Any U.S. person with a 10% or more direct interest in the controlled foreign partnership

Row: 20. Amounts borrowed (enter the maximum loan balance during the tax year). See instructions. Column: (a) U.S. person filing this

Row: 20. Amounts borrowed (enter the maximum loan balance during the tax year). See instructions. Column: (b) Any domestic corporation or

Row: 20. Amounts borrowed (enter the maximum loan balance during the tax year). See instructions. Column: (c) Any other foreign corporation

Row: 20. Amounts borrowed (enter the maximum loan balance during the tax year). See instructions. Column: (d) Any U.S. person with a 10% or

Row: 21. Amounts loaned (enter the maximum loan balance during the tax year). See instructions. Column: (a) U.S. person filing this return.

Row: 21. Amounts loaned (enter the maximum loan balance during the tax year). See instructions. Column: (b) Any domestic corporation or

Row: 21. Amounts loaned (enter the maximum loan balance during the tax year). See instructions. Column: (c) Any other foreign corporation

Row: 21. Amounts loaned (enter the maximum loan balance during the tax year). See instructions. Column: (d) Any U.S. person with a 10% or

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Frequently asked questions

Is Form 8865 filed separately from my tax return?

No. It is attached to your income tax return, or information return if that is what you file, and follows that return’s due date including extensions. If you do not have to file a return, the instructions explain when to file Form 8865 on its own.

What happens if I skip Form 8865?

The reporting sections behind the form carry substantial penalties for late or incomplete filings, and some penalties grow the longer the failure continues. If you have missed filings, consider addressing them promptly and getting professional advice.

How is Form 8865 different from Form 5471?

Form 5471 covers U.S. persons with interests in certain foreign corporations, while Form 8865 covers foreign partnerships. The two forms follow a similar category-based structure but report different entity types.

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

What is 8865?

Who files 8865?

How to fill out 8865

Quick fill 8865 on this page

Frequently asked questions

Related forms

Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations

Form 8858, Information Return of U.S. Persons With Respect to Foreign Disregarded Entities (FDEs) and Foreign Branches (FBs)

Form 1065, U.S. Return of Partnership Income