Form detail
IRS Form 8865
Return of U.S. Persons With Respect to Certain Foreign Partnerships
Country
United States
Revision year
2024
Methods
paper, efile
Updated
2026-05-20
Return of U.S. Persons With Respect to Certain Foreign Partnerships
Information return for U.S. persons with interests in or contributions to certain foreign partnerships.
Who must file: U.S. persons meeting one of four categories of filer with respect to a foreign partnership.
Practical overview
Form 8865 is the partnership analog to Form 5471 and similarly varies by category. Category 1 (controlling 50 percent or more) and Category 2 (10 percent or more in a controlled partnership) carry the most extensive reporting. Contribution-related filings under Category 3 are easy to overlook when U.S. partners contribute property to a foreign partnership.
Practical steps
- Determine which category applies to each U.S. person's interest in the foreign partnership.
- Prepare the required schedules for the applicable category.
- Attach Form 8865 to the U.S. person's annual return.
- Coordinate with related Form 8938 obligations.
Due-date notes
Attached to the U.S. person's annual income tax return.
Timing: return-due-date
Extension reference: Form 7004 or Form 4868
Penalty snapshot
$10,000 per form per year for failure to file, with continued-failure penalties.
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
Cited by
- FormIRS 8938
Primary sources
- About Form 8865Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.