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1065 دستورالعمل برای برنامه B-2

دستورالعمل های فرم 1065 (Schedule B-2)، انتخاب درمان مالیات سطح مشارکت

دسامبر 2018

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Department of the Treasury  
Internal Revenue Service  
Instructions for Schedule B-2  
(Form 1065)  
(December 2018)  
Election Out of the Centralized Partnership Audit Regime  
Section references are to the Internal Revenue  
Code unless otherwise noted.  
it is required to issue a Schedule K-1 to  
any of the following partners.  
If the partnership has more than 15  
partners, use Part IV to continue the list of  
partners.  
A partnership.  
Future Developments  
A trust.  
Ineligible partner types. Types of  
partners that will invalidate your election  
are the following.  
A foreign entity that would not be  
For the latest information about  
treated as a C corporation were it a  
domestic entity.  
developments related to Schedule B-2  
(Form 1065) and its instructions, such as  
legislation enacted after they were  
published, go to IRS.gov/Form1065.  
Partnerships,  
A disregarded entity described in  
Trusts,  
Regulations 301.7701-2(c)(2)(i).  
An estate of an individual other than a  
Foreign entities not treated as C  
corporations if they were domestic  
entities,  
deceased partner.  
What’s New  
Any person that holds an interest in the  
Disregarded entities described in  
Bipartisan Budget Act. The Bipartisan  
Budget Act of 2015 (BBA) created a new  
centralized partnership audit regime  
effective for partnership tax years  
beginning after 2017. Section 6221(b) (as  
amended by BBA) provides that certain  
partnerships with 100 or fewer partners  
may elect out of the centralized  
partnership on behalf of another person.  
Regulations 301.7701-2(c)(2)(i),  
Estates of individuals other than those  
Who Must File  
of deceased partners, and  
Persons that hold an interest in the  
Partnerships, including Real Estate  
Mortgage Investment Conduits (REMIC),  
that elect out of the centralized partnership  
audit regime must complete this form for  
every tax year that the election is to be  
effective. If the form is not completed  
correctly, the IRS may determine that the  
election is not valid.  
partnership on behalf of another person.  
By completing Part I, you are making an  
affirmative statement that all of the  
partners in the partnership meet eligibility  
requirements under section 6221(b)(1)(C),  
as amended by BBA, and you have  
provided all of the information required on  
this schedule.  
partnership audit regime. This schedule  
was created to allow partnerships to elect  
out of the centralized partnership audit  
regime.  
How To File  
Purpose of Form  
Part II—List of S Corporation Share-  
holders. For each S corporation that is a  
partner in the partnership, provide the  
name of the S corporation and the U.S.  
TIN of the S corporation. If there is more  
than one S corporation that is a partner in  
the partnership during the tax year,  
This form must be attached to a timely  
filed (including extensions) Form 1065 (or  
Form 1066 in the case of a REMIC) for  
every tax year the partnership is electing  
out of the centralized partnership audit  
regime.  
Partnerships with 100 or fewer partners  
can annually elect out of the centralized  
partnership audit regime if each partner for  
the tax year is an individual, a C  
corporation, a foreign entity that would be  
treated as a C corporation were it  
complete a separate Part II (and Part V, if  
applicable) of this Schedule B-2 for each  
additional S corporation partner. For each  
S corporation provide the correct name of  
each shareholder for the tax year of the S  
corporation ending with or within the  
partnership tax year, the correct U.S. TIN  
for each shareholder, and the type of  
person code. The following are codes  
available for S corporation shareholders.  
domestic, an S corporation, or an estate of  
a deceased partner. For purposes of  
determining whether the partnership has  
100 or fewer partners, the partnership  
must include, in the count of partners, all  
shareholders of each S corporation that is  
a partner. If a partnership makes an  
election out of the centralized partnership  
audit regime, the partnership must  
complete and attach this form to the  
partnership return for the tax year the  
election is being made.  
Specific Instructions  
Part I—List of Eligible Partners. In  
column 1 provide the name of the partner  
required to be furnished a Schedule K-1  
from the partnership for the tax year. In  
column 2 provide the correct U.S. Tax  
Identification Number (TIN) of the partner.  
Inaccurate TINs will result in validation  
errors, and the IRS may determine that the  
election is not valid. In column 3 provide  
the code for the type of eligible partner. If  
the code is not one of the following, you  
may not elect out of the centralized  
partnership audit regime. The following  
are the codes to be used in column 3 for  
eligible partners.  
I— Individual  
T—Trust  
E— Estate of deceased shareholder  
O—Other  
Eligible partnership. A partnership is an  
eligible partnership if it has 100 or fewer  
eligible partners for the tax year. Whether  
the partnership has 100 or fewer partners  
is determined by adding the number of  
Schedules K-1 required to be issued by  
the partnership for the tax year plus the  
number of Schedules K-1 required to be  
issued by each partner that is an S  
The “Other” code includes pension plans  
under section 401(a), including Employee  
Stock Ownership Plans (ESOPs); section  
501(c)(3) charitable organizations; or  
eligible disregarded entities.  
I— Individual  
C—Corporation  
If there are more than 12 shareholders  
for Part II, use Part V to continue the list of  
shareholders for that S corporation  
partner.  
S—S corporation  
E— Estate of deceased partner  
F— Foreign partner that would be  
corporation to its shareholders for the tax  
year of the S corporation ending with or  
within the partnership tax year. A  
treated as a C corporation if it were a  
domestic entity  
Part III—Total Number of Schedules  
partnership is not an eligible partnership if  
K-1 Required To Be Issued. The  
Dec 18, 2018  
Cat. No. 69661H  
number of Schedules K-1 are determined  
by adding the number of Schedules K-1  
required to be issued by the partnership  
for the tax year plus the number of  
Schedules K-1 required to be issued by  
each partner that is an S corporation to its  
shareholders for the tax year of the S  
corporation ending with or within the  
partnership tax year. Part III adds the total  
number of Schedules K-1 required to be  
issued by the partnership (as listed in Part  
I and Part IV) and the number of  
Line 1. Enter the total number of  
partners, complete Part IV—Continuation  
List of Eligible Partners.  
partners reported on Part I and Part IV.  
Part V. Complete Part V if the Part II S  
corporation partner is required to issue  
Schedules K-1 to more than 12  
Line 2. Enter the total number of  
shareholders reported on Part II and Part  
V. Do not include the S corporation  
partner(s) in this count since those  
partners should be included on Line 1.  
shareholders. Always include the name of  
the S corporation partner and U.S. TIN for  
the partner at the top of the page for the  
grouping of shareholders that are listed.  
Use the same instructions provided under  
Part II.  
Line 3. Add Line 1 and Line 2 and  
report the sum on Line 3. This number  
should not exceed 100. If it does, this  
partnership is not eligible to elect out.  
Include this total on Form 1065,  
Schedule B, Question 25.  
Schedules K-1 required to be issued by  
each S corporation partner (as listed in  
Part II and Part V) to determine the total  
number of partners in the partnership for  
the tax year.  
Part IV. If the partnership is required to  
issue Schedules K-1 to more than 15  
Instructions for Schedule B-2 (Form 1065) (Dec. 2018)  
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