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IRS.gov Website
Instructions for Form 8865
For use in Preparing 2016 Returns
General InstructionsPurpose of FormWho Must FileCategories of FilersExceptions to FilingRelief for Category 1 and 2 Filers When the Foreign Partnership Files Form 1065 or Form 1065-BWhen and Where To FileDefinitionsPenaltiesCorrections to Form 8865Specific InstructionsTax YearIdentifying Numbers and AddressesItem A. Category of FilerItem CItem D. Identification of Common ParentItem EItem FItem G1Item G2(b)Item G6. Principal Business Activity CodeItem G8a. Functional CurrencyItem G8b. Exchange RateItem H2Item H6Item H8. Separate UnitsItem H9SignatureSchedule A. Constructive Ownership of Partnership InterestSchedule A-1. Certain Partners of Foreign PartnershipSchedule A-2. Affiliation ScheduleSchedule B. Income Statement—Trade or Business IncomeSpecific Instructions for Schedule BSchedule D. Capital Gains and LossesSchedules K and K-1. Partners' Distributive Share ItemsSchedule KSchedule K-1Item A2Specific Instructions for Schedules K and K-1Schedule L. Balance Sheets per BooksSpecific Instructions for Schedule LSchedule M. Balance Sheets for Interest AllocationSchedule M-1. Reconciliation of Income (Loss) per Books With Income (Loss) per ReturnSpecific Instructions for Schedule M-1Schedule M-2. Analysis of Partners' Capital AccountsSpecific Instructions for Schedule M-2Schedule N. Transactions Between Controlled Foreign Partnership and Partners or Other Related EntitiesSchedule O. Transfer of Property to a Foreign PartnershipPart I. Transfers Reportable Under Section 6038BPart II. Dispositions Reportable Under Section 6038BPart III. Gain Recognition Under Section 904(f)(3) or (f)(5)(F)Schedule P. Acquisitions, Dispositions, and Changes of Interests in a Foreign PartnershipPart I. AcquisitionsPart II. DispositionsPart III. Change in Proportional InterestPart IV. Supplemental Information Required To Be ReportedPrivacy Act and Paperwork Reduction Act Notice.Codes for Principal Business Activity and Principal Product or Service