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Information about Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, including recent updates, related forms, and instructions on how to file. Form 8865 is used to report the information required under section 6038 (reporting with respect to controlled foreign partnerships), section 6038B (reporting of transfers to foreign partnerships), or section 6046A (reporting acquisitions, dispositions, and changes in foreign partnership interests).

Get a list of IRS forms for corporations.

FATCA related forms and instructions.

This update reflects changes to the Form 8938 reporting requirements made in the final regulations under section 6038D

Certain U.S. taxpayers holding specified foreign financial assets with an aggregate value exceeding $50,000 will report information about those assets on new Form 8938, which must be attached to the taxpayer¡¯s annual income tax return. Higher asset thresholds apply to U.S. taxpayers who file a joint tax return or who reside abroad.

Under FATCA, certain U.S. taxpayers holding financial assets outside the United States must report those assets to the IRS on Form 8938, Statement of Specified Foreign Financial Assets. There are serious penalties for not reporting these financial assets. This FATCA requirement is in addition to the long-standing requirement to report foreign financial accounts on Form TD F 90.22-1, Report of Foreign Bank and Financial Accounts (FBAR).

Request this relief if you filed an initial partnership return with a gain deferral contribution but were unable to submit all required documents.

Tax Year 2023 Directions for Corporations to e-file

Tax Year 2022 directions for corporations to e-file

Tax year 2024 directions for partnerships required to e-file