Form 8865 - Return Of U.s. Persons With Respect To Certain Foreign Partnerships - 2012 Page 5

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5
Form 8865 (2012)
Page
Schedule M
Balance Sheets for Interest Allocation
(a)
(b)
Beginning of
End of
tax year
tax year
1
Total U.S. assets
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2
Total foreign assets:
a Passive category
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b General category
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c Other (attach statement) .
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Schedule M-1
Reconciliation of Income (Loss) per Books With Income (Loss) per Return. (Not required if Item G9, page
1, is answered “Yes.”)
6
Income recorded on books this
1
Net income (loss) per books .
year not included on Schedule K,
lines 1 through 11 (itemize):
2
Income included on Schedule K,
a Tax-exempt interest $
lines 1, 2, 3c, 5, 6a, 7, 8, 9a, 10,
and 11 not recorded on books
this year (itemize):
7
Deductions included on Schedule
3
Guaranteed
payments
(other
K, lines 1 through 13d, and 16l not
than health insurance) .
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charged against book income this
year (itemize):
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4
Expenses recorded on books
a Depreciation $
this
year
not
included
on
Schedule K, lines 1 through
13d, and 16l (itemize):
a Depreciation $
b Travel and entertainment $
8
Add lines 6 and 7 .
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9
Income (loss). Subtract line 8
5
Add lines 1 through 4 .
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from line 5
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Schedule M-2
Analysis of Partners' Capital Accounts. (Not required if Item G9, page 1, is answered “Yes.”)
1
Balance at beginning of year
6
Distributions: a Cash
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2
Capital contributed:
b Property
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Other decreases (itemize):
a Cash .
7
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b Property .
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3
Net income (loss) per books .
Other increases (itemize):
4
8
Add lines 6 and 7 .
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9
Balance at end of year. Subtract
5
Add lines 1 through 4 .
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line 8 from line 5
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8865
Form
(2012)

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