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IRS.gov Website
Publication 541
Partnerships
(Rev 02/2019)
Introduction, Useful Items and Important Changes

Forming a Partnership

Organizations Classified as Partnerships
Partnership Agreement

Terminating a Partnership

Electronic Filing

Exclusion From Partnership Rules

Partnership Return (Form 1065)

Partnership Distributions

Partner's Gain or Loss
Partner's Basis for Distributed Property

Transactions Between Partnership and Partners

Guaranteed Payments
Sale or Exchange of Property
Contribution of Property
Contribution of Services

Basis of Partner's Interest

Adjusted Basis
Effect of Partnership Liabilities

Disposition of Partner's Interest

Sale, Exchange, or Other Transfer
Payments for Unrealized Receivables and Inventory Items
Liquidation at Partner's Retirement or Death

Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA)

Bipartisan Budget Act of 2015 (BBA)

Role of Partnership Representative
Electing Out of the Centralized Partnership Audit Regime
Amended Return
How To Sign Documents on Behalf of the Partnership

How To Get Tax Help

The Taxpayer Advocate Service (TAS) Is Here To Help You
Low Income Taxpayer Clinics (LITCs)