Form 1065, U.S. Return of Partnership Income Instructions

Check this box if the partnership uses the cash method of accounting.

Check this box if the partnership uses the accrual method of accounting.

Check this box if the partnership uses an accounting method other than cash or accrual and specify the method.

Enter the name of the accounting method if a method other than Cash or Accrual is used. Fill only if the 'Other (specify)' is 'Yes'.

Enter any other tax-related information required for the partnership.

Provide the relevant text information required for this field, which may relate to a specific detail or explanation needed for the form.

Enter any additional information or notes related to the partnership's tax return that do not fit into other specified fields.

Enter any additional information or notes related to the partnership's tax return that do not fit into other specified fields.

Enter any additional information or notes related to the partnership's tax return that do not fit into other specified fields.

Provide details of other items and amounts not specified in other fields. Attach a statement if necessary.

Enter the value of the third asset listed in Line 2b of the Assets Table on Page 6.

Enter the value for Line 2b of the Assets Table on Page 6. This typically involves reporting specific asset-related information as required by the form.

Enter the value for Line 3 of the Assets Table on Page 6. This field is used to report additional asset details as specified in the form instructions.

Enter the value for Line 3 of the Assets Table on Page 6. This field continues the reporting of asset-related information.

Enter the value for Line 3 of the Assets Table on Page 6. This field is part of the detailed asset reporting section.

Enter the value for Line 3 of the Assets Table on Page 6. This field is used for further asset information as required by the form.

Enter the value for Line 4 of the Assets Table on Page 6. This field is for reporting specific asset-related data.

Enter the value for Line 4 of the Assets Table on Page 6. This field continues the asset reporting requirements.

Enter the value for Line 4 of the Assets Table on Page 6. This field is part of the asset information section.

Enter the value for Line 4 of the Assets Table on Page 6. This field is used for additional asset details.

Enter the value for Line 5 of the Assets Table on Page 6. This field is for reporting further asset-related information.

Enter the value for Line 5 of the Assets Table on Page 6. This field continues the detailed asset reporting.

Enter the value of the asset as of the beginning of the tax year. This is part of the partnership's balance sheet information.

Enter the value of the asset as of the end of the tax year. This is part of the partnership's balance sheet information.

Enter the accumulated depreciation for the asset as of the beginning of the tax year. This is part of the partnership's balance sheet information.

Enter the accumulated depreciation for the asset as of the end of the tax year. This is part of the partnership's balance sheet information.

Enter the book value of the asset as of the beginning of the tax year. This is part of the partnership's balance sheet information.

Enter the book value of the asset as of the end of the tax year. This is part of the partnership's balance sheet information.

Enter the value for Line 7b, column 1 of the Assets table on Page 6. This field is part of the asset reporting section.

Enter the value for Line 7b, column 2 of the Assets table on Page 6. This field is part of the asset reporting section.

Enter the value for Line 7b, column 3 of the Assets table on Page 6. This field is part of the asset reporting section.

Enter the value for Line 7b, column 4 of the Assets table on Page 6. This field is part of the asset reporting section.

Enter the value for Line 8, column 1 of the Assets table on Page 6. This field is part of the asset reporting section.

Enter the value for Line 8, column 2 of the Assets table on Page 6. This field is part of the asset reporting section.

Enter the value for Line 8, column 3 of the Assets table on Page 6. This field is part of the asset reporting section.

Enter the value for Line 8, column 4 of the Assets table on Page 6. This field is part of the asset reporting section.

Enter the value for Line 9a, column 1 of the Assets table on Page 6. This field is part of the asset reporting section.

Enter the value for Line 9a, column 2 of the Assets table on Page 6. This field is part of the asset reporting section.

Enter the value of the asset as of the beginning of the tax year for Line 9a.

Enter the value of the asset as of the end of the tax year for Line 9a.

Enter the value of the asset as of the beginning of the tax year for Line 9b.

Enter the value of the asset as of the end of the tax year for Line 9b.

Enter the value of the asset as of the beginning of the tax year for Line 9b.

Enter the value of the asset as of the end of the tax year for Line 9b.

Enter the value of the asset as of the beginning of the tax year for Line 10a.

Enter the value of the asset as of the end of the tax year for Line 10a.

Enter the value of the asset as of the beginning of the tax year for Line 10a.

Enter the value of the asset as of the end of the tax year for Line 10a.

Enter the value of the partnership's assets as of the beginning of the tax year for Line 10b.

Enter the value of the partnership's assets as of the end of the tax year for Line 10b.

Enter any adjustments to the partnership's assets for Line 10b.

Enter the total value of the partnership's assets after adjustments for Line 10b.

Enter the beginning balance of the partnership's assets for Line 12a. This typically includes cash, accounts receivable, and other current assets.

Enter the ending balance of the partnership's assets for Line 12a. This should reflect the total value of current assets at the end of the tax year.

Enter the beginning balance of the partnership's assets for Line 12b. This includes long-term assets such as property, plant, and equipment.

Enter the ending balance of the partnership's assets for Line 12b. This should reflect the total value of long-term assets at the end of the tax year.

Enter any adjustments made to the partnership's assets for Line 12b during the tax year. This could include depreciation or revaluation.

Enter the total balance of the partnership's assets for Line 12b after adjustments. This should reflect the net value of long-term assets.

Enter the value of the asset as of the end of the tax year. This field is part of the assets table on Page 6 of Form 1065.

Enter the value of the asset as of the end of the tax year. This field is part of the assets table on Page 6 of Form 1065.

Enter the value of the asset as of the end of the tax year. This field is part of the assets table on Page 6 of Form 1065.

Enter the value of the asset as of the end of the tax year. This field is part of the assets table on Page 6 of Form 1065.

Check this box if the specific condition or requirement related to the partnership's financial or tax situation on Page 3 applies.

Check this box if the specific condition or requirement related to the partnership's financial or tax situation on Page 3 applies.

Check this box if the specific condition or requirement related to the partnership's financial or tax situation on Page 3 applies.

Check this box if the specific condition or requirement related to the partnership's financial or tax situation on Page 3 applies.

Check this box if the specific condition or requirement related to the partnership's financial or tax situation on Page 3 applies.

Check this box if the specific condition or requirement related to the partnership's financial or tax situation on Page 3 applies.

Check this box if the partnership is subject to the centralized partnership audit regime.

Indicate whether the specific condition or requirement related to this checkbox is applicable to the partnership.

Indicate whether the specific condition or requirement related to this checkbox is applicable to the partnership.

Indicate whether the specific condition or requirement related to this checkbox is applicable to the partnership.

Indicate whether the specific condition or requirement related to this checkbox is applicable to the partnership.

Indicate whether the specific condition or requirement related to this checkbox is applicable to the partnership.

Indicate whether the specific condition or requirement related to this checkbox is applicable to the partnership.

Indicate whether the specific condition or requirement related to this checkbox is applicable to the partnership.

Indicate whether the specific condition or requirement related to this checkbox is applicable to the partnership.

Indicate whether the specific condition or requirement related to this checkbox is applicable to the partnership.

Indicate whether the specific condition or requirement related to this checkbox is applicable to the partnership.

Indicate whether the specific condition or requirement related to this checkbox is applicable to the partnership.

Indicate whether the partnership is required to file Form 8886, Reportable Transaction Disclosure Statement.

Check this box if the specific condition or requirement related to this checkbox applies to your partnership.

Check this box if the specific condition or requirement related to this checkbox applies to your partnership.

Check this box if the specific condition or requirement related to this checkbox applies to your partnership.

Check this box if the specific condition or requirement related to this checkbox applies to your partnership.

Check this box if the specific condition or requirement related to this checkbox applies to your partnership.

Check this box if the specific condition or requirement related to this checkbox applies to your partnership.

Enter the amount of cash contributions made by the partnership.

Enter the amount of noncash contributions made by the partnership.

Enter the legal name of the corporation in which the partnership owns the specified voting stock percentage. Fill only if the 'Own directly 20% or more, or own, directly or indirectly, 50% or more, of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation?' is 'Yes'.

Enter the employer identification number (EIN) of the corporation, if any. Fill only if the 'Own directly 20% or more, or own, directly or indirectly, 50% or more, of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation?' is 'Yes'.

Enter the country where the corporation is legally incorporated. Fill only if the 'Own directly 20% or more, or own, directly or indirectly, 50% or more, of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation?' is 'Yes'.

Provide the percentage of voting stock in the corporation that the partnership owns. Fill only if the 'Own directly 20% or more, or own, directly or indirectly, 50% or more, of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation?' is 'Yes'.

Enter the full legal name of the foreign or domestic corporation in which the partnership owned voting stock at the end of the tax year. Fill only if the 'At the end of the tax year, did the partnership: Own directly 20% or more, or own, directly or indirectly, 50% or more, of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation?' is 'Yes'.

Enter the employer identification number (EIN) assigned to the corporation, if any. Fill only if the 'At the end of the tax year, did the partnership: Own directly 20% or more, or own, directly or indirectly, 50% or more, of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation?' is 'Yes'.

Enter the two-letter country code or full name of the country where the corporation was legally incorporated. Fill only if the 'At the end of the tax year, did the partnership: Own directly 20% or more, or own, directly or indirectly, 50% or more, of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation?' is 'Yes'.

Enter the percentage of the corporation’s voting stock owned by the partnership at the end of the tax year. Fill only if the 'At the end of the tax year, did the partnership: Own directly 20% or more, or own, directly or indirectly, 50% or more, of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation?' is 'Yes'.

Enter the full legal name of the foreign or domestic corporation in which the partnership meets the required voting stock ownership threshold. Fill only if the '3a Voting power ownership question' is 'Yes'.

Enter the employer identification number (EIN) of that corporation, if any. Fill only if the '3a Voting power ownership question' is 'Yes'.

Enter the country where that corporation was legally incorporated. Fill only if the '3a Voting power ownership question' is 'Yes'.

Enter the percentage of total voting stock of that corporation owned by the partnership. Fill only if the '3a Voting power ownership question' is 'Yes'.

Enter the full legal name of the corporation listed in row 4 of the corporate stock ownership schedule.

Provide the employer identification number, if any, for the corporation listed in row 4 of the corporate stock ownership schedule.

Enter the country where the corporation listed in row 4 of the corporate stock ownership schedule is incorporated.

Enter the percentage of voting stock owned by the partnership in the corporation listed in row 4 of the corporate stock ownership schedule.

Enter the full legal name of the corporation in which the partnership holds the specified voting stock. Fill only if the 'Question 3a' is 'Yes'.

Enter the employer identification number assigned by the IRS for that corporation, if any. Fill only if the 'Question 3a' is 'Yes'.

Enter the country where the corporation is legally incorporated. Fill only if the 'Question 3a' is 'Yes'.

Enter the percentage of the corporation’s total voting stock owned by the partnership. Fill only if the 'Question 3a' is 'Yes'.

Enter the amount of low-income housing credit under section 42(j)(5) that the partnership is claiming.

Enter the amount of qualified rehabilitation expenditures for rental real estate. Attach Form 3468 if applicable.

This field is likely related to income or deductions. Please refer to the form instructions for specific details.

Enter the total income or loss by combining lines 3 through 7. This is a summary field for total income calculations.

Enter the amount of salaries and wages paid to employees (excluding partners), reduced by any employment credits.

Enter the total guaranteed payments made to partners for services or the use of capital.

Enter the total expenses incurred for repairs and maintenance of business property.

Enter the total deduction for bad debts charged off during the tax year.

Enter the total rent expense paid for property used in the business.

Enter the total taxes and license fees paid that are deductible by the partnership.

Enter the total deductible interest expense incurred by the partnership.

Enter the total depreciation expense claimed (attach Form 4562 if required).

Enter the amount of depreciation already reported on Form 1125-A and elsewhere on this return.

Enter the net depreciation expense (subtract line 16b from line 16a).

Enter the total depletion deduction (do not include oil and gas depletion).

Enter the total deduction for retirement plan contributions and similar benefit arrangements.

Enter the total cost of employee benefit programs provided during the year.

Enter the deduction for energy efficient commercial buildings (attach Form 7205).

Enter any other deductible expenses not listed above and attach a supporting statement.

Enter the sum of the amounts on lines 9 through 21.

Enter ordinary business income or loss (subtract line 22 from line 8).

Enter the total depreciation amount as per Schedule M-1 on Page 6 of Form 1065.

Enter the U.S. address of the designated individual for the partnership.

Enter the name of the designated individual for the partnership.

Check this box if the entity filing the return is a domestic general partnership.

Check this box if the entity filing the return is a domestic limited partnership.

Check this box if the entity filing the return is a domestic limited liability company.

Check this box if the entity filing the return is a domestic limited liability partnership.

Check this box if the entity filing the return is a foreign partnership.

Check this box if the entity filing the return is an entity type not listed above, and specify the type on the line provided.

Enter the specific type of entity when the Other box is checked. Fill only if the 'Other' is 'Yes'.

Enter the total expenditures for the partnership.

Enter the amount of investment expenses incurred by the partnership.

Provide the necessary details or figures related to the partnership's financial activities or obligations on Page 3 of Form 1065.

Provide the necessary details or figures related to the partnership's financial activities or obligations on Page 3 of Form 1065.

Provide the necessary details or figures related to the partnership's financial activities or obligations on Page 3 of Form 1065.

Enter the value or detail for the first item in the Assets table on Page 6. This should relate to a specific asset or financial item.

Enter the value of the first asset listed in Line 1 of the Assets Table on Page 6.

Enter the value of the second asset listed in Line 1 of the Assets Table on Page 6.

Enter the value of the third asset listed in Line 1 of the Assets Table on Page 6.

Enter the value of the first asset listed in Line 2a of the Assets Table on Page 6.

Enter the value of the second asset listed in Line 2a of the Assets Table on Page 6.

Enter the value of the third asset listed in Line 2a of the Assets Table on Page 6.

Enter the value of the fourth asset listed in Line 2a of the Assets Table on Page 6.

Enter the value of the first asset listed in Line 2b of the Assets Table on Page 6.

Enter the value of the second asset listed in Line 2b of the Assets Table on Page 6.

Enter the relevant information as required by the form instructions for this specific line item.

Enter the relevant information as required by the form instructions for this specific line item.

Enter the relevant information as required by the form instructions for this specific line item.

Enter the relevant information as required by the form instructions for this specific line item.

Enter the amount of unrecaptured section 1250 gain. Attach a statement if required.

Enter the relevant information or data required for this field, as specified in the form instructions.

Enter the relevant information or data required for this field, as specified in the form instructions.

Enter the relevant information for this field as specified in the form instructions.

Enter the relevant information for this field as specified in the form instructions.

Enter the relevant information for this field as specified in the form instructions.

Enter the relevant information for this field as specified in the form instructions.

Enter the relevant information for this field as specified in the form instructions.

Enter the relevant information for this field as specified in the form instructions.

Enter the relevant information for this field as specified in the form instructions.

Enter the relevant information for this field as specified in the form instructions.

Enter the relevant information for this field as specified in the form instructions.

This field is for entering specific information related to the partnership's tax return. Please refer to the form instructions for details on what to enter here.

This field is for entering specific information related to the partnership's tax return. Please refer to the form instructions for details on what to enter here.

This field is for entering specific information related to the partnership's tax return. Please refer to the form instructions for details on what to enter here.

This field is for entering specific information related to the partnership's tax return. Please refer to the form instructions for details on what to enter here.

This field is for entering specific information related to the partnership's tax return. Please refer to the form instructions for details on what to enter here.

This field is for entering specific information related to the partnership's tax return. Please refer to the form instructions for details on what to enter here.

This field is for entering specific information related to the partnership's tax return. Please refer to the form instructions for details on what to enter here.

This field is for entering specific information related to the partnership's tax return. Please refer to the form instructions for details on what to enter here.

Check this box if applicable to the partnership's tax situation. Refer to the form instructions for more details.

This field is for entering specific information related to the partnership's tax return. Please refer to the form instructions for details on what to enter here.

This field is for entering specific information related to the partnership's tax return. Please refer to the form instructions for details on what to enter here.

Enter the amount of tax-exempt interest income received by the partnership.

Enter the amount of other tax-exempt income received by the partnership.

Enter the total income of the partnership for the tax year.

Enter the total deductions of the partnership for the tax year.

Enter the total gains of the partnership for the tax year.

Check this box if the partnership has any non-U.S. source income.

Enter the total losses of the partnership for the tax year.

Enter the ordinary business income or loss as reported on page 1, line 23 of Form 1065.

Enter the amount for line 2 as specified in the form instructions.

Enter the relevant information for this field as specified in the form instructions.

Enter the expenses from other rental activities. Attach a statement detailing these expenses.

Calculate and enter the other net rental income or loss by subtracting line 3b from line 3a.

Enter the amount for line 4a as specified in the form instructions.

Enter the amount for line 4b as specified in the form instructions.

Calculate and enter the total by adding lines 4a and 4b.

Enter the relevant information for this field as specified in the form instructions.

Enter the interest income as specified in the form instructions.

Enter the relevant information for this field as specified in the form instructions.

Enter the amount for line 6c as specified in the form instructions.

Enter the amount for line 7 as specified in the form instructions.

Enter the net short-term capital gain or loss. Attach Schedule D (Form 1065) if applicable.

Enter the net long-term capital gain or loss. Attach Schedule D (Form 1065) if applicable.

Enter the amount of Section 179 deduction. Attach Form 4562 if required.

Enter the total deductions as per the instructions provided.

Enter the adjusted gain or loss amount for the partnership.

Enter the amount of depletion, excluding oil and gas, for the partnership.

Enter the specific detail or value related to the first item in Line 2, Row A of the table on Page 6. This could pertain to a particular income or deduction item.

Provide the specific detail or value for the second item in Line 2, Row A of the table on Page 6. This may relate to a particular income or deduction item.

Enter the specific detail or value for the third item in Line 2, Row A of the table on Page 6. This could be related to a particular income or deduction item.

Provide the specific detail or value for the first item in Line 2, Row B of the table on Page 6. This may relate to a particular income or deduction item.

Enter the specific detail or value for the second item in Line 2, Row B of the table on Page 6. This could pertain to a particular income or deduction item.

Provide the specific detail or value for the third item in Line 2, Row B of the table on Page 6. This may relate to a particular income or deduction item.

Enter the specific detail or value for the fourth item in Line 2, Row B of the table on Page 6. This could be related to a particular income or deduction item.

Provide the specific detail or value for the fifth item in Line 2, Row B of the table on Page 6. This may relate to a particular income or deduction item.

Enter the specific detail or value for the sixth item in Line 2, Row B of the table on Page 6. This could pertain to a particular income or deduction item.

Enter the total amount of depreciation for the partnership. This is typically calculated based on the depreciation schedules for the partnership's assets.

Calculate and enter the sum of the amounts from lines 6 and 7. This is part of the reconciliation of income and deductions.

Enter the net income or loss by subtracting the amount on line 8 from the amount on line 5. This is part of the analysis of net income or loss.

Enter the total gross receipts or sales before returns and allowances.

Enter the total amount of returns and allowances deducted from gross receipts.

Enter the net sales balance by subtracting returns and allowances (line 1b) from gross receipts or sales (line 1a).

Enter the total cost of goods sold and attach Form 1125-A as required.

Enter the gross profit figure calculated by subtracting cost of goods sold (line 2) from the balance (line 1c).

Enter the ordinary income or loss from other partnerships, estates, and trusts and attach any required statement.

Enter the net farm profit or loss amount and attach Schedule F (Form 1040) if required.

Enter the net gain or loss from Form 4797, Part II, line 17, and attach Form 4797.

Check this box to authorize the IRS to discuss this return with the preparer shown below.

Check this box if you do not authorize the IRS to discuss this return with the preparer shown below.

Enter the total liabilities as of the beginning of the tax year. This is part of the partnership's balance sheet information.

Enter the total liabilities as of the end of the tax year. This is part of the partnership's balance sheet information.

Enter the partner's capital account as of the beginning of the tax year. This is part of the partnership's balance sheet information.

Enter the partner's capital account as of the end of the tax year. This is part of the partnership's balance sheet information.

Enter the value of the partnership's liabilities as of the beginning of the tax year for Line 11.

Enter the value of the partnership's liabilities as of the end of the tax year for Line 11.

Enter any adjustments to the partnership's liabilities for Line 11.

Enter the total value of the partnership's liabilities after adjustments for Line 11.

Enter the partnership's capital contributions as of the beginning of the tax year for Line 12a.

Enter the partnership's capital contributions as of the end of the tax year for Line 12a.

Enter the beginning balance of the partnership's liabilities for Line 13. This includes any debts or obligations owed by the partnership.

Enter the ending balance of the partnership's liabilities for Line 13. This should reflect the total amount of liabilities at the end of the tax year.

Enter any adjustments made to the partnership's liabilities for Line 13 during the tax year. This could include new loans or repayments.

Enter the total balance of the partnership's liabilities for Line 13 after adjustments. This should reflect the net amount of liabilities.

Enter the value of the liability as of the end of the tax year. This field is part of the liabilities table on Page 6 of Form 1065.

Enter the value of the liability as of the end of the tax year. This field is part of the liabilities table on Page 6 of Form 1065.

Enter the value of the liability as of the end of the tax year. This field is part of the liabilities table on Page 6 of Form 1065.

Enter the value of the liability as of the end of the tax year. This field is part of the liabilities table on Page 6 of Form 1065.

Enter the value of the liability as of the end of the tax year. This field is part of the liabilities table on Page 6 of Form 1065.

Enter the value of the liability as of the end of the tax year. This field is part of the liabilities table on Page 6 of Form 1065.

Enter the amount for the specific liability item on Line 16 of the Liabilities table.

Enter the amount for the specific liability item on Line 16 of the Liabilities table.

Enter the amount for the specific liability item on Line 17 of the Liabilities table.

Enter the amount for the specific liability item on Line 17 of the Liabilities table.

Enter the amount for the specific liability item on Line 17 of the Liabilities table.

Enter the amount for the specific liability item on Line 17 of the Liabilities table.

Enter the amount for the specific liability item on Line 18 of the Liabilities table.

Enter the amount for the specific liability item on Line 18 of the Liabilities table.

Enter the amount for the specific liability item on Line 18 of the Liabilities table.

Enter the amount for the specific liability item on Line 18 of the Liabilities table.

Enter the amount for Line 19a, which pertains to specific liabilities of the partnership. This field is part of the liabilities section on Page 6.

Enter the amount for Line 19a, which pertains to specific liabilities of the partnership. This field is part of the liabilities section on Page 6.

Enter the amount for Line 19a, which pertains to specific liabilities of the partnership. This field is part of the liabilities section on Page 6.

Enter the amount for Line 19a, which pertains to specific liabilities of the partnership. This field is part of the liabilities section on Page 6.

Enter the amount for Line 19b, which pertains to specific liabilities of the partnership. This field is part of the liabilities section on Page 6.

Enter the amount for Line 19b, which pertains to specific liabilities of the partnership. This field is part of the liabilities section on Page 6.

Enter the amount for Line 19b, which pertains to specific liabilities of the partnership. This field is part of the liabilities section on Page 6.

Enter the amount for Line 19b, which pertains to specific liabilities of the partnership. This field is part of the liabilities section on Page 6.

Enter the amount for Line 20, which pertains to specific liabilities of the partnership. This field is part of the liabilities section on Page 6.

Enter the amount for Line 20, which pertains to specific liabilities of the partnership. This field is part of the liabilities section on Page 6.

Enter the amount for Line 20 of the liabilities section on Page 6. This field is used to report specific liabilities of the partnership.

Enter the amount for Line 20 of the liabilities section on Page 6. This field is used to report specific liabilities of the partnership.

Enter the amount for Line 21 of the liabilities section on Page 6. This field is used to report specific liabilities of the partnership.

Enter the amount for Line 21 of the liabilities section on Page 6. This field is used to report specific liabilities of the partnership.

Enter the amount for Line 21 of the liabilities section on Page 6. This field is used to report specific liabilities of the partnership.

Enter the amount for Line 21 of the liabilities section on Page 6. This field is used to report specific liabilities of the partnership.

Enter the amount for Line 22 of the liabilities section on Page 6. This field is used to report specific liabilities of the partnership.

Enter the amount for Line 22 of the liabilities section on Page 6. This field is used to report specific liabilities of the partnership.

Enter the amount for Line 22 of the liabilities section on Page 6. This field is used to report specific liabilities of the partnership.

Enter the amount for Line 22 of the liabilities section on Page 6. This field is used to report specific liabilities of the partnership.

Enter the date the partnership’s section 754 election became effective. Fill only if the 'Section 754 election' is 'Yes'.

Check this box if the partnership is making, or had previously made (and not revoked), a section 754 election.

Check this box if the partnership is not making, or had previously made but revoked, a section 754 election.

Enter the total aggregate net positive adjustment amount under section 743(b) for all partners during the tax year as a dollar value. Fill only if the 'Line 10b Optional Basis Adjustment Election' is 'Yes'.

Enter the total aggregate net negative adjustment amount under section 743(b) for all partners during the tax year as a dollar value. Fill only if the 'Line 10b Optional Basis Adjustment Election' is 'Yes'.

Check this box if the partnership made an optional basis adjustment under section 743(b) for this tax year.

Check this box if the partnership did not make an optional basis adjustment under section 743(b) for this tax year.

Check this box if at the end of the tax year any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, tax-exempt organization, or foreign government owned, directly or indirectly, an interest of 50% or more in the profit, loss, or capital of the partnership.

Check this box if at the end of the tax year no foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, tax-exempt organization, or foreign government owned, directly or indirectly, an interest of 50% or more in the profit, loss, or capital of the partnership.

Check this box if any individual or estate owned, directly or indirectly, an interest of 50% or more in the profit, loss, or capital of the partnership at the end of the tax year.

Check this box if no individual or estate owned, directly or indirectly, an interest of 50% or more in the profit, loss, or capital of the partnership at the end of the tax year.

Check this box if at the end of the tax year the partnership owned directly 20% or more, or owned directly or indirectly 50% or more, of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation.

Check this box if at the end of the tax year the partnership did not own directly 20% or more, and did not own directly or indirectly 50% or more, of the total voting power of all classes of stock entitled to vote of any foreign or domestic corporation.

Check this box if, at the end of the tax year, the partnership owned directly an interest of 20% or more, or owned, directly or indirectly, an interest of 50% or more in the profit, loss, or capital of any foreign or domestic partnership or in the beneficial interest of a trust.

Check this box if, at the end of the tax year, the partnership did not own directly an interest of 20% or more, nor did it own, directly or indirectly, an interest of 50% or more in the profit, loss, or capital of any foreign or domestic partnership or in the beneficial interest of a trust.

Check this box if the partnership satisfies all four conditions listed in lines 4a through 4d.

Check this box if the partnership does not satisfy one or more of the conditions listed in lines 4a through 4d.

Check this box if the partnership is a publicly traded partnership, as defined in section 469(k)(2).

Check this box if the partnership is not a publicly traded partnership, as defined in section 469(k)(2).

Check if during the tax year the partnership had any debt that was canceled, forgiven, or had its terms modified to reduce the principal amount of the debt.

Check if during the tax year the partnership did not have any debt that was canceled, forgiven, or had its terms modified to reduce the principal amount of the debt.

Check this box if the partnership has filed, or is required to file, Form 8918, Material Advisor Disclosure Statement, to provide information on any reportable transaction.

Check this box if the partnership has not filed and is not required to file Form 8918, Material Advisor Disclosure Statement, to provide information on any reportable transaction.

Enter the name of the foreign country where the partnership had an interest in, or signature or other authority over, a financial account at any time during calendar year 2024. Fill only if the 'Line 8 Foreign Financial Accounts - Yes' is 'Yes'.

Check this box if at any time during calendar year 2024, the partnership had an interest in or signature or other authority over a financial account in a foreign country.

Check this box if at no time during calendar year 2024, the partnership had an interest in or signature or other authority over a financial account in a foreign country.

Check this box if the partnership received a distribution from, or was the grantor of, or transferor to, a foreign trust at any time during the tax year.

Check this box if the partnership did not receive a distribution from, nor was the grantor of, nor transferor to, a foreign trust at any time during the tax year.

Enter the full name of the paid preparer who completed this return.

Check this box if the paid preparer is self-employed.

Provide the IRS-issued Preparer Tax Identification Number (PTIN) for the paid preparer.

Enter the legal name of the tax preparation firm that employs the paid preparer.

Provide the complete mailing address (street, city, state, and ZIP code) of the paid preparer’s firm.

Enter the nine-digit Employer Identification Number (EIN) assigned by the IRS to the paid preparer’s firm.

Provide the business telephone number where the paid preparer or the firm can be contacted.

Indicate whether the partnership has made any distributions to partners during the tax year.

Enter the total amount of guaranteed payments made to partners during the tax year.

Enter the total amount of other payments made to partners that are not guaranteed payments.

Enter the total amount of distributions made to partners during the tax year.

Enter the amount of distributions of other property made to partners during the tax year.

Enter the amount of guaranteed payments made to partners, excluding health insurance payments, as per Schedule M-1 on Page 6 of Form 1065.

Enter the balance at the beginning of the year for the partnership. This is used to track changes in the partnership's financial position over the year.

Enter the amount of cash held by the partnership at the beginning of the year.

This field appears to be a placeholder or an incomplete field. Please verify with the form instructions.

This field appears to be a placeholder or an incomplete field. Please verify with the form instructions.

Enter any other increases to the partnership's capital account, itemized as necessary.

This field appears to be a placeholder or an incomplete field. Please verify with the form instructions.

Calculate and enter the sum of lines 1 through 4. This is used to determine the total increases to the partnership's capital account.

Enter the amount of cash distributed to partners during the year.

Enter the amount of cash and property distributed to partners during the year.

This field appears to be a placeholder or an incomplete field. Please verify with the form instructions.

Provide a detailed list of any other decreases in the partnership's capital account that are not specified elsewhere. This may include distributions, withdrawals, or other reductions.

Enter any additional information or itemized details related to other decreases in the partnership's capital account.

Calculate and enter the sum of the amounts from lines 6 and 7. This represents the total adjustments to the partnership's capital account.

Compute and enter the balance at the end of the year by subtracting the amount on line 8 from the amount on line 5. This represents the final capital account balance for the year.

Check this box if the partnership has any foreign partners.

Check this box if the partnership has any tax-exempt partners.

Check this box if the partnership has any partners that are disregarded entities.

Check this box if the partnership has any partners that are publicly traded partnerships.

Check this box if the partnership has any partners that are partnerships themselves.

Check this box if the partnership has any partners that are S corporations.

Indicate whether the partnership has any foreign partners.

Indicate whether the partnership has any partners who are disregarded entities.

Indicate whether the partnership has any partners who are partnerships themselves.

Indicate whether the partnership has any partners who are trusts.

Indicate whether the partnership has any partners who are estates.

Indicate whether the partnership has any partners who are tax-exempt organizations.

Indicate whether the partnership has any partners who are S corporations.

Enter the percentage of partnership interests held by partners based on voting rights.

Enter the percentage of partnership interests held by partners based on value.

Enter the name of the designated individual responsible for the partnership's tax matters.

Enter the full legal name of the partnership as registered with the IRS.

Enter the partnership’s street address, including number, street, and room or suite number (or P.O. box if applicable).

Enter the city or town, state or province, country, and ZIP code or foreign postal code where the partnership’s principal place of business is located.

Enter the primary business activity code description that best describes the partnership’s main line of business.

Enter a brief description of the partnership’s principal product or service.

Enter the six-digit IRS business activity code that corresponds to the partnership’s principal business activity.

Enter the nine-digit employer identification number (EIN) assigned to the partnership by the IRS.

Enter the date the partnership began operations (MM/DD/YYYY).

Enter the total dollar value of the partnership’s assets at the end of the tax year.

Enter the name of the Partnership Representative (PR) responsible for the partnership's dealings with the IRS.

Enter the U.S. address of the Partnership Representative (PR).

Enter the U.S. address of the Partnership Representative (PR).

Enter the contact number of the Partnership Representative (PR).

Enter the full legal name of the foreign or domestic partnership or trust in which the partnership holds the specified ownership interest.

Provide the employer identification number (EIN) of the listed entity, if one has been assigned; otherwise leave blank.

Indicate the organizational form of the listed entity (for example, partnership, trust, or corporation).

Enter the country under whose laws the listed entity is organized.

Enter the maximum percentage of profit, loss, or capital in the listed entity that the partnership directly or indirectly owns.

Enter the full legal name of the partnership or trust in which the filer directly or indirectly owns the specified interest. Fill only if the 'Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in the profit, loss, or capital in any foreign or domestic partnership (including an entity treated as a partnership) or in the beneficial interest of a trust?' field is 'Yes'.

Provide the employer identification number (EIN) of the named entity, if available. Fill only if the 'Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in the profit, loss, or capital in any foreign or domestic partnership (including an entity treated as a partnership) or in the beneficial interest of a trust?' field is 'Yes'.

Specify the legal form of the entity (for example, partnership or trust). Fill only if the 'Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in the profit, loss, or capital in any foreign or domestic partnership (including an entity treated as a partnership) or in the beneficial interest of a trust?' field is 'Yes'.

Enter the country in which the entity is organized or established. Fill only if the 'Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in the profit, loss, or capital in any foreign or domestic partnership (including an entity treated as a partnership) or in the beneficial interest of a trust?' field is 'Yes'.

Provide the maximum percentage of profit, loss, or capital that the partnership owns in the entity. Fill only if the 'Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in the profit, loss, or capital in any foreign or domestic partnership (including an entity treated as a partnership) or in the beneficial interest of a trust?' field is 'Yes'.

Enter the full legal name of the partnership or trust in which the filer owns a direct or indirect interest of 20% or more, or a profit, loss, or capital interest of 50% or more. Fill only if the '3b' is 'Yes'.

Enter the employer identification number (EIN) of the entity listed under Row 3, if one has been assigned. Fill only if the '3b' is 'Yes'.

Specify the classification of the entity listed under Row 3 (for example, partnership or trust). Fill only if the '3b' is 'Yes'.

Enter the country under whose laws the entity listed under Row 3 is organized. Fill only if the '3b' is 'Yes'.

Enter the maximum percentage of profit, loss, or capital interest the partnership holds in the entity listed under Row 3. Fill only if the '3b' is 'Yes'.

Enter the legal name of the foreign or domestic partnership, trust, or other entity in which the partnership directly or indirectly owns an interest. Fill only if the 'Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in profit, loss, or capital' is 'Yes'.

Enter the employer identification number (EIN) of the entity, if any. Fill only if the 'Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in profit, loss, or capital' is 'Yes'.

Enter the type of entity (for example, partnership, trust, or corporation) for the listed entity. Fill only if the 'Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in profit, loss, or capital' is 'Yes'.

Enter the country where the entity is organized or incorporated. Fill only if the 'Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in profit, loss, or capital' is 'Yes'.

Enter the maximum percentage of profit, loss, or capital owned by the partnership in this entity. Fill only if the 'Own directly an interest of 20% or more, or own, directly or indirectly, an interest of 50% or more in profit, loss, or capital' is 'Yes'.

Enter the name of the foreign or domestic partnership or trust entity for row 5 of the ownership table.

Enter the employer identification number (EIN) of the entity in row 5, if any.

Enter the type of entity (for example, partnership or trust) for the entity listed in row 5.

Enter the country in which the entity in row 5 is organized or incorporated.

Enter the maximum percentage of profit, loss, or capital owned by the entity in row 5.

Check this box if the partnership aggregated activities for section 465 at-risk purposes.

Check this box if the partnership grouped activities for section 469 passive activity purposes.

Check this box if this is the partnership’s first Form 1065 return.

Check this box if the partnership has terminated operations and this is its final Form 1065 return.

Check this box if the partnership changed its name since the prior year.

Check this box if the partnership changed its address since the prior year.

Check this box if you are filing an amended Form 1065 return.

Enter the total number of Schedule K-1 forms you are attaching, one for each person who was a partner at any time during the tax year.

Check this box if you have attached Schedules C and M-3 to this return.

Enter the specific information required for this field as per Schedule M-1 on Page 6 of Form 1065.

Enter the specific information required for this field as per Schedule M-1 on Page 6 of Form 1065.

Enter the specific information required for this field as per Schedule M-1 on Page 6 of Form 1065.

Enter the specific information required for this field as per Schedule M-1 on Page 6 of Form 1065.

Enter the specific information required for this field as per Schedule M-1 on Page 6 of Form 1065.

Calculate and enter the sum of lines 1 through 4 as per Schedule M-1 on Page 6 of Form 1065.

Enter the specific information required for this field as per Schedule M-1 on Page 6 of Form 1065.

Enter the specific information required for this field as per Schedule M-1 on Page 6 of Form 1065.

Enter the specific information required for this field as per Schedule M-1 on Page 6 of Form 1065.

Enter the specific information required for this field as per Schedule M-1 on Page 6 of Form 1065.

Enter the specific information required for this field as per Schedule M-1 on Page 6 of Form 1065.

Enter the interest due under the look-back method for completed long-term contracts as calculated on Form 8697.

Enter the interest due under the look-back method using the income forecast method as calculated on Form 8866.

Enter the imputed underpayment amount under the Bipartisan Budget Act adjustment and Administrative Adjustment Request, per the form instructions.

Enter any other taxes owed by the partnership as instructed.

Enter the total balance due by adding the amounts on lines 24 through 27.

Enter the elective payment election amount carried over from Form 3800.

Enter the total payment amount made, as instructed.

Enter the amount owed if the sum of lines 29 and 30 is less than the amount on line 28.

Enter the overpayment if the sum of lines 29 and 30 is greater than the amount on line 28.

Provide details of other Alternative Minimum Tax (AMT) items. Attach a statement if necessary.

Enter the month and day on which the partnership’s tax year begins (MM/DD).

Enter the month and day on which the partnership’s tax year ends (MM/DD).

Enter the last two digits of the year in which the partnership’s tax period ends.