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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).

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FATCA related forms and instructions.

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

Find IRS mailing addresses to file forms beginning with the number 8.

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.

Public disclosure of Form 990-T attachments and which items need not be disclosed.

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).

You may owe a penalty if you fail to report financial activity from foreign sources through an accurate, timely information return. Find details on how to pay and dispute the penalty.

This page provides up-to-date information on filing addresses for certain elections, statements, returns and other documents required by the Code of Federal Regulations (CFR) Title 26