Formularul 1065 Instrucţiuni pentru schema C
Instrucțiuni pentru schema C (Form 1065), Informații suplimentare pentru programul M-3 Filere
Regulamentul (CE) nr
Formulare aferente
- Formularul 1065 Schema C - Informații suplimentare pentru programul M-3 Filere
Department of the Treasury
Internal Revenue Service
Instructions for Schedule C
(Form 1065)
(Rev. December 2014)
Additional Information for Schedule M-3 Filers
Section references are to the Internal Revenue Code
unless otherwise noted.
2. Certain debt is incurred by a partner within two
years of the earlier of:
A written agreement to transfer or
General Instructions
Future Developments
For the latest information about developments related to
Schedule C (Form 1065) and its instructions, such as
legislation enacted after they were published, go to
A transfer of the property that secures the debt, if the
debt, nevertheless, is treated as a qualified liability; or
3. Transfers from a partnership to a partner occur
which are the equivalent to those listed in 1 or 2 above.
The disclosure must be made on the transferor
partner's return using Form 8275, Disclosure Statement,
or on an attached statement providing the same
What's New
information. When more than one partner transfers
property to a partnership under a plan, the disclosure may
be made by the partnership rather than by each partner.
Some filers of Form 1065, U.S. Return of Partnership
Income, that file Schedule M-3 (Form 1065), Net Income
(Loss) Reconciliation for Certain Partnerships, with tax
years ending on December 31, 2014 or later are not
required to file Schedule C (Form 1065). See Who Must
File, later.
Question 2. Answer “Yes” if this partnership is a partner
in another partnership and has received special
allocations of income, gain, loss, deduction, or credit from
that partnership. For more information on special
allocations, see Special Allocations, in the Instructions for
Form 1065.
Example. P, a partnership, joins with B, an individual,
in forming the PB partnership. P and B each contribute
$50,000 cash to PB partnership. Profits and losses are
split 50/50, with the exception of depreciation, which is
allocated 99% to P and 1% to B. P answers “Yes” to
question 2 because its 99% allocation of depreciation
deductions from PB partnership is disproportionate to its
ratio of sharing other items from PB partnership.
Question 5. The term “change in accounting principle”
means a change from one generally accepted accounting
principle to another generally accepted accounting
principle as described in “Statement of Financial
Accounting Standards No. 154–Accounting Changes and
Error Corrections.”
For purposes of this question, answer “Yes” if such a
change in accounting principle occurred during the tax
year and such change resulted in, or is expected to result
in, an effect on the amount of income reported for financial
statement purposes.
Purpose of Form
Use Schedule C (Form 1065) to provide answers to
additional questions for some filers of Schedule M-3
(Form 1065), Net Income (Loss) Reconciliation for Certain
Partnerships.
Who Must File
Generally, filers of Form 1065, U.S. Return of Partnership
Income, that file Schedule M-3 (Form 1065), Net Income
(Loss) Reconciliation for Certain Partnerships, must
complete and file Schedule C (Form 1065) and attach it to
their return. However, for tax years ending on December
31, 2014 or later, partnerships that (a) are required to file
Schedule M-3 and have less than $50 million in total
assets at the end of the tax year or (b) are not required to
file Schedule M-3 and voluntarily file Schedule M-3, are
not required to file Schedule C (Form 1065). For more
information, visit IRS.gov and enter “Schedule M-3 for
Large Business International (LBI)” in the Search box.
Also see the Instructions for Schedule M-3 (Form 1065)
for more information.
Question 6. File Form 3115, Application for Change in
Accounting Method, to request a change in a method of
accounting. See the Instructions for Form 3115 for
information on requesting a change in accounting method.
Specific Instructions
Question 1. For certain transfers that are presumed to
be sales, the partnership or the partners must comply with
the disclosure requirements in Regulations section
1.707-8. Generally, disclosure is required when:
1. Certain transfers to a partner are made within two
years of a transfer of property by the partner to the
partnership;
Apr 01, 2014
Cat. No. 51534B