{"id":180,"date":"2022-10-25T19:28:34","date_gmt":"2022-10-25T19:28:34","guid":{"rendered":"https:\/\/hrbcomlnp.hrblock.com\/expat-tax-preparation\/resource-center\/?p=180"},"modified":"2025-03-13T14:53:25","modified_gmt":"2025-03-13T18:53:25","slug":"tax-form-8865","status":"publish","type":"post","link":"https:\/\/hrbcomlnp.hrblock.com\/expat-tax-preparation\/resource-center\/forms\/tax-form-8865\/","title":{"rendered":"Tax Form 8865"},"content":{"rendered":"\n<p>Do you have ownership in a foreign partnership? Whether you purchased your way in or inherited shares from a foreign relative, if you\u2019ve got a 10% interest in a non-U.S. partnership, you may have to report it to the IRS by filing Form 8865.<\/p>\n\n\n\n<div class=\"wp-block-create-block-hrb-expat-ways-to-file\" class=\"wp-block-create-block-hrb-expat-ways-to-file\"><div class=\"wtf-column wtf-column--left\"><a href=\"https:\/\/expatonline.hrblock.com\/wizard\/introduction\/2021?sat_track=true\" target=\"_blank\" rel=\"noopener\" data-track=\"{'loc':'b', 'nm':'start file yourself'}\">File on my own<\/a><\/div><div class=\"wtf-column wtf-column--right\"><a href=\"https:\/\/expat.hrblock.com\/s\/login\/SelfRegister?sat_track=true\" target=\"_blank\" rel=\"noopener\" data-track=\"{'loc':'b', 'nm':'start file with an advisor'}\">File with an advisor<\/a><\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-the-purpose-of-form-8865-return-of-u-s-persons-with-respect-to-certain-foreign-partnerships\">What is the purpose of Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships?<\/h2>\n\n\n\n<p>Tax form 8865 is used by U.S. persons who have an interest in a&nbsp;<a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/resource-center\/filing\/foreign-partnership-what-is-a-foreign-partnership\/\">foreign partnership<\/a>. Even though it\u2019s purely informational in nature, it\u2019s still a necessary part of your tax return if you meet the requirements.<\/p>\n\n\n\n<p>The reason Form 8865 exists is to help the IRS track U.S. members of foreign partnerships, and it\u2019s similar to&nbsp;<a href=\"https:\/\/www.hrblock.com\/tax-center\/small-business\/s-corporations-partnerships\/\">Form 1065<\/a>, which is the form you\u2019d file for a U.S. partnership. A partnership is considered a foreign partnership when it wasn\u2019t created or organized in the United States or under the law of the United States.<\/p>\n\n\n\n<p><strong>Ready to file Form 8865 and the rest of your expat taxes?&nbsp;<a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/expat-tax-preparation-and-services\/\">Start with H&amp;R Block today<\/a>&nbsp;and we\u2019ll make sure your taxes are done right<\/strong>. No matter where in the world you are, we\u2019ve got a tax solution for you \u2014 whether you want to&nbsp;<a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/diy-expat-tax-filing-online\/\">DIY your expat taxes<\/a>&nbsp;or&nbsp;<a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/expat-assisted-tax-filing\/\">file with help from an advisor<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-who-files-irs-form-8865\">Who files IRS Form 8865?<\/h2>\n\n\n\n<p>If you are a member of a foreign partnership, you might file Form 8865. You should know that this form has multiple filing categories, and depending on the type of category, you\u2019ll have to attach different schedules. It is also possible to be in multiple categories simultaneously:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Category 1:<\/strong>&nbsp;For U.S. persons with more than 50% control over a foreign partnership.<\/li>\n\n\n\n<li><strong>Category 2<\/strong>:\u202fFor U.S. persons with at least 10% interest in a foreign partnership when the partnership is majority-owned by U.S. persons.\u00a0<\/li>\n\n\n\n<li><strong>Category 3:<\/strong>\u202fFor a contributing party to a foreign partnership. You\u2019d fall in this category if you contribute at least $100,000 to the partnership or you own at least 10% of the partnership after your contribution.\u00a0<\/li>\n\n\n\n<li><strong>Category 4:<\/strong>&nbsp;You\u2019d qualify for this category if you have at least a 10% interest in the foreign partnership whether by purchasing shares or inheriting them. Watch out\u2014this category applies to people who only own 2% if their spouse owns an additional&nbsp;9%.<\/li>\n<\/ul>\n\n\n\n<p>Once you know what category you fall into, you\u2019ll be able to determine your schedules and filing requirements. One thing to understand is that you might be considered a constructive owner of a foreign partnership, meaning you\u2019re closely related enough to the owner to be treated as an owner. For example, if your spouse owns 100% of stock of a company, you\u2019d constructively also have that ownership and be treated like an owner.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-form-8865-instructions-and-filing-requirements\">Form 8865 instructions and filing requirements<\/h2>\n\n\n\n<p>Before you file, you\u2019ll need to know your filing requirements, which you can find in the table below:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>Filing Requirements<\/td><td class=\"has-text-align-center\" data-align=\"center\">Category 1<\/td><td class=\"has-text-align-center\" data-align=\"center\">Category 2<\/td><td class=\"has-text-align-center\" data-align=\"center\">Category 3<\/td><td class=\"has-text-align-center\" data-align=\"center\">Category 4<\/td><\/tr><tr><td>Identifying information\u2014(page 1 of Form 8865)<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><\/tr><tr><td>Schedule A\u2014Constructive Ownership of Partnership Interest<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><\/tr><tr><td>Schedule A-1\u2014Certain Partners of Foreign Partnership<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><\/tr><tr><td>Schedule A-3\u2014Affiliation Schedule<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><\/tr><tr><td>Schedule B\u2014Income Statement\u2014Trade or Business Income<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><\/tr><tr><td>Schedule G\u2014Statement of Application of the Gain Deferral Method Under Section 721<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><\/tr><tr><td>Schedule H\u2014Acceleration Events and Exceptions Reporting Relating to Gain Deferral Method Under Section 721\u00a9<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><\/tr><tr><td>Schedule K\u2014Partners&#8217; Distributive Share Items<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><\/tr><tr><td>Schedule L\u2014Balance Sheets per Books<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><\/tr><tr><td>Schedule M\u2014Balance Sheets for Interest Allocation<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><\/tr><tr><td>Schedule M-1\u2014Reconciliation of Income (Loss) per Books With Income (Loss) per Return<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><\/tr><tr><td>Schedule M-2\u2014Analysis of Partners&#8217; Capital Accounts<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><\/tr><tr><td>Schedule N\u2014Transactions Between Controlled Foreign Partnership and Partners or Other Related Entities<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><\/tr><tr><td>Schedule D\u2014Schedule D (Form 1065), Capital Gains and Losses<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><\/tr><tr><td>Schedule K-1\u2014Partner&#8217;s Share of Income, Deductions, Credits, etc. (direct partners only)<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><\/tr><tr><td>Schedule O\u2014Transfer of Property to a Foreign Partnership<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><\/tr><tr><td>Schedule P\u2014Acquisitions, Dispositions, and Changes of Interests in a Foreign Partnership<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Not Included<\/td><td class=\"has-text-align-center\" data-align=\"center\">Included<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>You\u2019ll attach your requisite schedules to your form when you submit it to the IRS. Sound like a lot of work?&nbsp;<strong>That\u2019s what our Tax Advisors are here for<\/strong>. If you choose to&nbsp;<a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/expat-assisted-tax-filing\/\">file with an advisor<\/a>, they\u2019ll make sure you\u2019re including the right schedules and complete them all for you.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-need-help-with-irs-form-8865-or-your-u-s-expat-taxes-h-amp-r-block-is-here-to-help\">Need help with IRS Form 8865 or your U.S. expat taxes? H&amp;R Block is here to help.<\/h2>\n\n\n\n<p>U.S. taxes aren\u2019t easy, and the more foreign factors you\u2019ve got, the more complicated they get. Having ownership in a foreign partnership has a lot of implications for your U.S. taxes, which is why we\u2019re here to help. Get started with virtual&nbsp;<a href=\"https:\/\/www.hrblock.com\/expat-tax-preparation\/expat-tax-preparation-and-services\/\">Expat Tax Preparation<\/a>&nbsp;from H&amp;R Block today.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you are involved in a foreign partnership, you may need to file Form 8865. Learn more about IRS Form 8865 with the expat tax preparation experts at H&#038;R Block.<\/p>\n","protected":false},"author":3,"featured_media":181,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-180","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-forms"],"acf":[],"yoast_head":"<title>Tax Form 8865 | H&amp;R Block\u00ae<\/title>\n<meta name=\"description\" content=\"If you are involved in a foreign partnership, you may need to file Form 8865. 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