8865
Return of U.S. Persons With Respect to
OMB No. 1545-1668
Certain Foreign Partnerships
2012
Form
Attach to your tax return.
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Information about Form 8865 and its separate instructions is at
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Attachment
Information furnished for the foreign partnership’s tax year
Department of the Treasury
118
beginning
, 2012, and ending
, 20
Sequence No.
Internal Revenue Service
Filer’s identifying number
Name of person filing this return
Filer's address (if you are not filing this form with your tax return)
A Category of filer (see Categories of Filers in the instructions and check applicable box(es)):
1
2
3
4
B Filer’s tax year beginning
, 20
, and ending
, 20
C
Filer's share of liabilities: Nonrecourse $
Qualified nonrecourse financing $
Other $
D
If filer is a member of a consolidated group but not the parent, enter the following information about the parent:
Name
EIN
Address
E
Information about certain other partners (see instructions)
(4) Check applicable box(es)
(1) Name
(2) Address
(3) Identifying number
Category 1
Category 2 Constructive owner
F1
Name and address of foreign partnership
2(a) EIN (if any)
2(b) Reference ID number (see instr.)
3 Country under whose laws organized
4
5 Principal place of
6 Principal business
7 Principal business
8a Functional currency
8b Exchange rate
Date of
organization
business
activity code number
activity
(see instr.)
G
Provide the following information for the foreign partnership's tax year:
1
Name, address, and identifying number of agent (if any) in the
2 Check if the foreign partnership must file:
United States
Form 1042
Form 8804
Form 1065 or 1065-B
Service Center where Form 1065 or 1065-B is filed:
3
Name and address of foreign partnership's agent in country of
4 Name and address of person(s) with custody of the books and
organization, if any
records of the foreign partnership, and the location of such books
and records, if different
5 Were any special allocations made by the foreign partnership? .
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Yes
No
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6 Enter the number of Forms 8858, Information Return of U.S. Persons With Respect To Foreign Disregarded Entities,
attached to this return (see instructions) .
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7 How is this partnership classified under the law of the country in which it is organized? .
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8 Did the partnership own any separate units within the meaning of Regulations section 1.1503-2(c)(3), (4), or
1.1503(d)-1(b)(4)?
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Yes
No
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9 Does this partnership meet both of the following requirements?
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• The partnership’s total receipts for the tax year were less than $250,000 and
Yes
No
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• The value of the partnership’s total assets at the end of the tax year was less than $1 million.
If “Yes,” do not complete Schedules L, M-1, and M-2.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge
Sign Here
and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is based on all
Only If You
information of which preparer has any knowledge.
Are Filing
This Form
Separately
and Not With
Your Tax
Signature of general partner or limited liability company member
Date
Return.
Print/Type preparer's name
Preparer’s signature
Date
PTIN
Paid
Check
if
self-employed
Preparer
Firm's name
Firm's EIN
Use Only
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Firm's address
Phone no.
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8865
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Form
(2012)
Cat. No. 25852A