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1545-1668
Schedule K-1
(Form 8865)
2006 Part III Partner’s Share of Current Year Income,
For calendar year 2006, or tax Deductions, Credits, and Other Items
Department of the Treasury year beginning , 2006
Internal Revenue Service 1 Ordinary business income (loss) 15 Credits
ending , 20
Partner’s Share of Income, Deductions,
2 Net rental real estate income (loss)
Credits, etc. © See back of form and separate instructions.
3 Other net rental income (loss)
Part I Information About the Partnership
A Partnership’s employer identification number 4 Guaranteed payments
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
%
Passive loss See Partner’s Instr. (Form 1065) L Credit for increasing research
Passive income Schedule E, line 28, column (g) activities
Nonpassive loss Schedule E, line 28, column (h) M New markets credit See Partner’s Instr. (Form 1065)
Nonpassive income Schedule E, line 28, column (j) N Credit for employer social security
2. Net rental real estate income (loss) See Partner’s Instr. (Form 1065) and Medicare taxes
3. Other net rental income (loss) O Backup withholding Form 1040, line 64
Net income Schedule E, line 28, column (g) P Other credits See Partner’s Instr. (Form 1065)
16. Foreign transactions
%
Net loss See Partner’s Instr. (Form 1065)
A Name of country or U.S.
4. Guaranteed payments Schedule E, line 28, column (j) possession
5. Interest income Form 1040, line 8a B Gross income from all sources Form 1116, Part I
6a. Ordinary dividends Form 1040, line 9a C Gross income sourced at partner
6b. Qualified dividends Form 1040, line 9b level
Foreign gross income sourced at partnership level
%
7. Royalties Schedule E, line 4
D Passive
8. Net short-term capital gain (loss) Schedule D, line 5, column (f) E Listed categories Form 1116, Part I
9a. Net long-term capital gain (loss) Schedule D, line 12, column (f) F General limitation
9b. Collectibles (28%) gain (loss) 28% Rate Gain Worksheet, line 4 Deductions allocated and apportioned at partner level
(Schedule D Instructions)
9c. Unrecaptured section 1250 gain See Partner’s Instr. (Form 1065) G Interest expense Form 1116, Part I
H Other Form 1116, Part I
10. Net section 1231 gain (loss) See Partner’s Instr. (Form 1065) Deductions allocated and apportioned at partnership level
11. Other income (loss) to foreign source income
Code
A Other portfolio income (loss)
B Involuntary conversions
See Partner’s Instr. (Form 1065)
See Partner’s Instr. (Form 1065)
I Passive
J Listed categories
K General limitation
% Form 1116, Part I
C Sec. 1256 contracts & straddles Form 6781, line 1 Other information
D Mining exploration costs recapture See Pub. 535 L Total foreign taxes paid Form 1116, Part II
E Cancellation of debt Form 1040, line 21 or Form 982 M Total foreign taxes accrued Form 1116, Part II
F Other income (loss) See Partner’s Instr. (Form 1065) N Reduction in taxes available for
12. Section 179 deduction See Partner’s Instr. (Form 1065) credit Form 1116, line 12
O Foreign trading gross receipts Form 8873
%
13. Other deductions P Extraterritorial income exclusion Form 8873
A Cash contributions (50%) Q Other foreign transactions See Partner’s Instr. (Form 1065)
B Cash contributions (30%)
%
C Noncash contributions (50%) 17. Alternative minimum tax (AMT) items
D Noncash contributions (30%) See Partner’s Instr. (Form 1065) A Post-1986 depreciation adjustment
E Capital gain property to a 50% B Adjusted gain or loss See Partner’s Instr.
organization (30%) C Depletion (other than oil & gas) (Form 1065) and the
F Capital gain property (20%) D Oil, gas, & geothermal—gross income Instructions for
G Investment interest expense Form 4952, line 1 E Oil, gas, & geothermal—deductions Form 6251
H Deductions—royalty income Schedule E, line 18 F Other AMT items
I Section 59(e)(2) expenditures See Partner’s Instr. (Form 1065) 18. Tax-exempt income and nondeductible expenses
J Deductions—portfolio (2% floor) Schedule A, line 22 A Tax-exempt interest income Form 1040, line 8b
K Deductions—portfolio (other) Schedule A, line 27 B Other tax-exempt income See Partner’s Instr. (Form 1065)
L Amounts paid for medical insurance Schedule A, line 1 or Form 1040, C Nondeductible expenses See Partner’s Instr. (Form 1065)
line 29 19. Distributions
M Educational assistance benefits See Partner’s Instr. (Form 1065) A Cash and marketable securities See Partner’s Instr. (Form 1065)
N Dependent care benefits Form 2441, line 12 B Other property See Partner’s Instr. (Form1065)
O Preproductive period expenses See Partner’s Instr. (Form 1065) 20. Other information
P Commercial revitalization deduction A Investment income Form 4952, line 4a
from rental real estate activities See Form 8582 Instructions B Investment expenses Form 4952, line 5
Q Pensions and IRAs See Partner’s Instr. (Form 1065) C Fuel tax credit information Form 4136
R Reforestation expense deduction See Partner’s Instr. (Form 1065) D Qualified rehabilitation expenditures
S Domestic production activities (other than rental real estate) See Partner’s Instr. (Form 1065)
information See Form 8903 instructions E Basis of energy property See Partner’s Instr. (Form 1065)
T Qualified production activities income Form 8903, line 7
F Recapture of low-income housing
U Employer’s W-2 wages Form 8903, line 13 credit (section 42(j)(5)) Form 8611, line 8
V Other deductions See Partner’s Instr. (Form 1065) G Recapture of low-income housing
credit (other) Form 8611, line 8
14. Self-employment earnings (loss) H Recapture of investment credit See Form 4255
Note: If you have a section 179 deduction or any partner-level deductions, see I Recapture of other credits See Partner’s Instr. (Form 1065)
the Partner’s Instr. (Form 1065) before completing Schedule SE. J Look-back interest—completed
%
long-term contracts Form 8697
A Net earnings (loss) from K Look-back interest—income forecast
self-employment Schedule SE, Section A or B Form 8866
method
B Gross farming or fishing income See Partner’s Instr. (Form 1065)
C Gross non-farm income See Partner’s Instr. (Form 1065) L Dispositions of property with
section 179 deductions
15. Credits
%
M Recapture of section 179 deduction
A Low-income housing credit N Interest expense for corporate
(section 42(j)(5)) partners
B Low-income housing credit (other) O Section 453(l)(3) information
C Qualified rehabilitation expenditures See Partner’s Instr. (Form 1065) P Section 453A(c) information
(rental real estate) See Partner’s Instr.
Q Section 1260(b) information (Form 1065)
D Other rental real estate credits
E Other rental credits R Interest allocable to production
Form 1040, line 70; check box a expenditures
F Undistributed capital gains credit
See Partner’s Instr. (Form 1065) S CCF nonqualified withdrawals
G Credit for alcohol used as fuel
T Information needed to figure
depletion—oil and gas
U Amortization of reforestation costs
V Unrelated business taxable income
W Other information