1065 دستورالعمل برای برنامه B-2
دستورالعمل های فرم 1065 (Schedule B-2)، انتخاب درمان مالیات سطح مشارکت
دسامبر 2018
فرم های مرتبط
- فرم 1065 برنامه B-2 - انتخابات خارج از نظام حسابرسی مرکزی
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.
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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
Partnerships,
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A disregarded entity described in
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Trusts,
Regulations 301.7701-2(c)(2)(i).
An estate of an individual other than a
Foreign entities not treated as C
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corporations if they were domestic
entities,
deceased partner.
What’s New
Any person that holds an interest in the
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Disregarded entities described in
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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
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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.
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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
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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
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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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