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B Partnership’s name, address, city, state, and ZIP code 5 Interest income 16 Foreign transactions
6a Ordinary dividends
6b Qualified dividends
7 Royalties
Part II Information About the Partner
C Partner’s identifying number 8 Net short-term capital gain (loss)
D Partner’s name, address, city, state, and ZIP code 9a Net long-term capital gain (loss)
E Partner’s share of profit, loss, capital, and deductions: 10 Net section 1231 gain (loss)
Beginning Ending
Profit % % 11 Other income (loss)
Loss % %
Capital % %
Deductions % %
18 Tax-exempt income and
nondeductible expenses
F Partner’s capital account analysis:
Beginning capital account $
Capital contributed during the year $
Current year increase (decrease) $
Withdrawals & distributions $ ( )
12 Section 179 deduction
Ending capital account $
19 Distributions
13 Other deductions
Tax basis GAAP Section 704(b) book
Other (explain)
20 Other information
For IRS Use Only
For Privacy Act and Paperwork Reduction Act Notice, see Instructions for Form 8865. Cat. No. 28396B Schedule K-1 (Form 8865) 2004
9
I.R.S. SPECIFICATIONS TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
SCHEDULE K-1 (FORM 8865), PAGE 2 OF 2
MARGINS; TOP 1⁄2 ”, CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE WRITING, SUB. 20. INK: BLACK
FLAT SIZE: 81⁄2 ” x 11”
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT
其
17. Alternative minimum tax (AMT) items
organization (30%) Schedule A, line 16
A Post-1986 depreciation adjustment
F Capital gain property (20%) Schedule A, line 16
B Adjusted gain or loss See Partner’s Instr.
G Deductions—portfolio (2% floor) Schedule A, line 22
C Depletion (other than oil & gas) (Form 1065) and the
H Deductions—portfolio (other) Schedule A, line 27
D Oil, gas, & geothermal—gross income Instructions for
I Investment interest expense Form 4952, line 1
E Oil, gas, & geothermal—deductions Form 6251
J Deductions—royalty income Schedule E, line 18
F Other AMT items
K Section 59(e)(2) expenditures See Partner’s Instr. (Form 1065)
L Amounts paid for medical insurance Schedule A, line 1 or Form 1040, 18. Tax-exempt income and nondeductible expenses
line 31 A Tax-exempt interest income Form 1040, line 8b
M Educational assistance benefits See Partner’s Instr. (Form 1065) B Other tax-exempt income See Partner’s Instr. (Form 1065)
N Dependent care benefits Form 2441, line 12 C Nondeductible expenses See Partner’s Instr. (Form 1065)
O Preproductive period expenses See Partner’s Instr. (Form 1065) 19. Distributions
P Commercial revitalization deduction A Cash and marketable securities See Partner’s Instr. (Form 1065)
from rental real estate activities See Form 8582 Instructions B Other property See Partner’s Instr. (Form1065)
Q Penalty on early withdrawal of
savings Form 1040, line 33 20. Other information
R Pensions and IRAs See Partner’s Instr. (Form 1065) A Investment income Form 4952, line 4a
S Reforestation expense deduction See Partner’s Instr. (Form 1065) B Investment expenses Form 4952, line 5
C Fuel tax credit information Form 4136
T Other deductions See Partner’s Instr. (Form 1065)
D Look-back interest—completed
14. Self-employment earnings (loss) long-term contracts Form 8697
其
Note: If you have a section 179 deduction or any partner-level deductions, see E Look-back interest—income forecast
the Partner’s Instr. (Form 1065) before completing Schedule SE. method Form 8866
A Net earnings (loss) from F Dispositions of property with
self-employment Schedule SE, Section A or B section 179 deductions
B Gross farming or fishing income See Partner’s Instr. (Form 1065) G Recapture of section 179 deduction
C Gross non-farm income See Partner’s Instr. (Form 1065) H Special basis adjustments
15. Credits & credit recapture I Section 453(l)(3) information
A Low-income housing credit J Section 453A(c) information
(section 42(j)(5)) Form 8586, line 5 K Section 1260(b) information
See Partner’s Instr.
B Low-income housing credit (other) Form 8586, line 5 L Interest allocable to production
expenditures (Form 1065)
C Qualified rehabilitation expenditures
(rental real estate) Form 3468, line 1 M CCF nonqualified withdrawals
D Qualified rehabilitation expenditures N Information needed to figure
(other than rental real estate) Form 3468, line 1 depletion—oil and gas
E Basis of energy property Form 3468, line 2 O Amortization of reforestation costs
F Qualified timber property Form 3468, line 3 P Unrelated business taxable income
G Other rental real estate credits See Partner’s Instr. (Form 1065) Q Other information
H Other rental credits See Partner’s Instr. (Form 1065)