Form 8865 Foreign partnership reporting requirements
Form 8865 must be filed in various situations depending on the filer's relationship with a foreign partnership.
Form 8865 Filing Requirements
Purpose
Form 8865 is used to report information about foreign partnerships under three main sections:
- Section 6038 (controlled foreign partnerships)
- Section 6038B (transfers to foreign partnerships)
- Section 6046A (acquisitions, dispositions, and changes in foreign partnership interests)
Who Must File
U.S. persons must file Form 8865 if they qualify under one or more of four categories of filers:
Category 1 Filer
U.S. persons who control a foreign partnership (specific control thresholds apply).
Category 2 Filer
U.S. persons who own interests in controlled foreign partnerships.
Category 3 Filer
U.S. persons who contribute property to a foreign partnership.