200 ideias criativas de negócios verdes para uma vida sustentável
25 ideias de negócios verdes · 1. Loja de moda sustentável · 2. Conversão ou vendas de bicicletas elétricas · 3. Barra de Smoothie Orgânica · 4.
proprietários
Isso é semelhante a uma empresa unipessoal, mas com mais proprietários. O <anchor>proprietários</anchor> podem concordar com os termos internamente e devem ter os termos de seu relacionamento por escrito.
Partnerships | Internal Revenue Service
Partnerships \| Internal Revenue Service[Skip to main content](#main-content)

An official website of the United States Government

[![Home](/themes/custom/pup_base/IRS-Logo.svg)![Home](/themes/custom/pup_irs/images/logo-print.svg)](/ "Home")

English


- [Español](/es/businesses/partnerships)
- [中文 (简体)](/zh-hans/businesses/partnerships)
- [中文 (繁體)](/zh-hant/businesses/partnerships)
- [한국어](/ko/businesses/partnerships)
- [Русский](/ru/businesses/partnerships)
- [Tiếng Việt](/vi/businesses/partnerships)
- [Kreyòl ayisyen](/ht/businesses/partnerships)

## Information Menu

- [Help](/help/let-us-help-you "Help")
- [News](/newsroom "News")
- [Charities & Nonprofits](/charities-and-nonprofits)
- [Tax Pros](/tax-professionals)

- Search
Toggle search










Search



Include Historical Content

\- Any -No





Include Historical Content

\- Any -No






Search

- ## Help Menu Mobile



- [Help](/help/let-us-help-you)

- Menu
Toggle menu

## Main navigation mobile

[![Home](/themes/custom/pup_base/IRS-Logo.svg)![Home](/themes/custom/pup_irs/images/logo-print.svg)](/ "Home")- [File](/filing)

[Overview](/filing)

INFORMATION FOR…
[Individuals](/how-to-file-your-taxes-step-by-step)
[Business & Self Employed](/businesses)
[Charities and Nonprofits](/charities-and-nonprofits)
[International Taxpayers](/individuals/international-taxpayers)
[Federal State and Local Governments](/government-entities/federal-state-local-governments)
[Indian Tribal Governments](/government-entities/indian-tribal-governments)
[Tax Exempt Bonds](/tax-exempt-bonds)

FILING FOR INDIVIDUALS
[How to File](/filing/individuals/how-to-file)
[When to File](/filing/individuals/when-to-file)
[Where to File](/filing/where-to-file-tax-returns-addresses-listed-by-return-type)
[Update Your Information](/filing/individuals/update-my-information)

POPULAR
[Get Your Tax Record](/individuals/get-transcript)
[Apply for an Employer ID Number (EIN)](/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online)
[Check Your Amended Return Status](/filing/wheres-my-amended-return)
[Get an Identity Protection PIN (IP PIN)](/identity-theft-fraud-scams/get-an-identity-protection-pin)
[File Your Taxes for Free](/filing/free-file-do-your-federal-taxes-for-free)
- [Pay](/payments)

[Overview](/payments)

PAY BY
[Bank Account (Direct Pay)](/payments/direct-pay)
[Payment Plan (Installment Agreement)](/payments/online-payment-agreement-application)
[Electronic Federal Tax Payment System (EFTPS)](/payments/eftps-the-electronic-federal-tax-payment-system)

POPULAR
[Your Online Account](/payments/online-account-for-individuals)
[Tax Withholding Estimator](/individuals/tax-withholding-estimator)
[Estimated Taxes](/businesses/small-businesses-self-employed/estimated-taxes)
[Penalties](/payments/penalties)
- [Refunds](/refunds)

[Overview](/refunds)

[Where's My Refund](/wheres-my-refund)
[What to Expect](/refunds/what-to-expect-for-refunds-this-year)
[Direct Deposit](/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts)
[Reduced Refunds](/taxtopics/tc203)
[Amend Return](/filing/file-an-amended-return)
- [Credits & Deductions](/credits-and-deductions)

[Overview](/credits-and-deductions)

INFORMATION FOR...
[Individuals](/credits-and-deductions-for-individuals "For you and your family")
For you and your family

[Businesses & Self-Employed](/credits-deductions/businesses "Standard mileage and other information")
Standard mileage and other information


POPULAR
[Earned Income Credit (EITC)](/credits-deductions/individuals/earned-income-tax-credit-eitc)
[Child Tax Credit](/credits-deductions/individuals/child-tax-credit)
[Clean Energy and Vehicle Credits](/credits-deductions/clean-vehicle-and-energy-credits)
[Standard Deduction](/help/ita/how-much-is-my-standard-deduction)
[Retirement Plans](/retirement-plans)
- [Forms & Instructions](/forms-instructions)

[Overview](/forms-instructions)

POPULAR FORMS & INSTRUCTIONS
[Form 1040](/forms-pubs/about-form-1040 "Individual Tax Return")
Individual Tax Return

[Form 1040 Instructions](/pub/irs-pdf/i1040gi.pdf "Instructions for Form 1040 ")
Instructions for Form 1040

[Form W-9](/forms-pubs/about-form-w-9 "Request for Taxpayer Identification Number (TIN) and Certification")
Request for Taxpayer Identification Number (TIN) and Certification

[Form 4506-T](/forms-pubs/about-form-4506-t "Request for Transcript of Tax Return")
Request for Transcript of Tax Return


[Form W-4](/forms-pubs/about-form-w-4 "Employee's Withholding Certificate")
Employee's Withholding Certificate

[Form 941](/forms-pubs/about-form-941 "Employer's Quarterly Federal Tax Return")
Employer's Quarterly Federal Tax Return

[Form W-2](/forms-pubs/about-form-w-2 "Employers engaged in a trade or business who pay compensation")
Employers engaged in a trade or business who pay compensation

[Form 9465](/forms-pubs/about-form-9465 "Installment Agreement Request")
Installment Agreement Request


POPULAR FOR TAX PROS
[Form 1040-X](/forms-pubs/about-form-1040x "Amend/Fix Return")
Amend/Fix Return

[Form 2848](/forms-pubs/about-form-2848 "Apply for Power of Attorney")
Apply for Power of Attorney

[Form W-7](/forms-pubs/about-form-w-7 "Apply for an ITIN")
Apply for an ITIN

[Circular 230](/pub/irs-pdf/pcir230.pdf "Rules Governing Practice before IRS")
Rules Governing Practice before IRS

Search

Include Historical Content

\- Any -No

Include Historical Content

\- Any -No

Search

## Information Menu

- [Help](/help/let-us-help-you "Help")
- [News](/newsroom "News")
- [Charities & Nonprofits](/charities-and-nonprofits)
- [Tax Pros](/tax-professionals)

## File

- [Overview](/filing)
- INFORMATION FOR…
- [Individuals](/how-to-file-your-taxes-step-by-step)
- [Business & Self Employed](/businesses)
- [Charities and Nonprofits](/charities-and-nonprofits)
- [International Taxpayers](/individuals/international-taxpayers)
- [Federal State and Local Governments](/government-entities/federal-state-local-governments)
- [Indian Tribal Governments](/government-entities/indian-tribal-governments)
- [Tax Exempt Bonds](/tax-exempt-bonds)
- FILING FOR INDIVIDUALS
- [How to File](/filing/individuals/how-to-file)
- [When to File](/filing/individuals/when-to-file)
- [Where to File](/filing/where-to-file-tax-returns-addresses-listed-by-return-type)
- [Update Your Information](/filing/individuals/update-my-information)
- POPULAR
- [Get Your Tax Record](/individuals/get-transcript)
- [Apply for an Employer ID Number (EIN)](/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online)
- [Check Your Amended Return Status](/filing/wheres-my-amended-return)
- [Get an Identity Protection PIN (IP PIN)](/identity-theft-fraud-scams/get-an-identity-protection-pin)
- [File Your Taxes for Free](/filing/free-file-do-your-federal-taxes-for-free)

## Pay

- [Overview](/payments)
- PAY BY
- [Bank Account (Direct Pay)](/payments/direct-pay)
- [Payment Plan (Installment Agreement)](/payments/online-payment-agreement-application)
- [Electronic Federal Tax Payment System (EFTPS)](/payments/eftps-the-electronic-federal-tax-payment-system)
- POPULAR
- [Your Online Account](/payments/online-account-for-individuals)
- [Tax Withholding Estimator](/individuals/tax-withholding-estimator)
- [Estimated Taxes](/businesses/small-businesses-self-employed/estimated-taxes)
- [Penalties](/payments/penalties)

## Refunds

- [Overview](/refunds)
- [Where's My Refund](/wheres-my-refund)
- [What to Expect](/refunds/what-to-expect-for-refunds-this-year)
- [Direct Deposit](/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts)
- [Reduced Refunds](/taxtopics/tc203)
- [Amend Return](/filing/file-an-amended-return)

## Credits & Deductions

- [Overview](/credits-and-deductions)
- INFORMATION FOR...
- [Individuals](/credits-and-deductions-for-individuals "For you and your family")
- [Businesses & Self-Employed](/credits-deductions/businesses "Standard mileage and other information")
- POPULAR
- [Earned Income Credit (EITC)](/credits-deductions/individuals/earned-income-tax-credit-eitc)
- [Child Tax Credit](/credits-deductions/individuals/child-tax-credit)
- [Clean Energy and Vehicle Credits](/credits-deductions/clean-vehicle-and-energy-credits)
- [Standard Deduction](/help/ita/how-much-is-my-standard-deduction)
- [Retirement Plans](/retirement-plans)

## Forms & Instructions

- [Overview](/forms-instructions)
- POPULAR FORMS & INSTRUCTIONS
- [Form 1040](/forms-pubs/about-form-1040 "Individual Tax Return")
- [Form 1040 Instructions](/pub/irs-pdf/i1040gi.pdf "Instructions for Form 1040 ")
- [Form W-9](/forms-pubs/about-form-w-9 "Request for Taxpayer Identification Number (TIN) and Certification")
- [Form 4506-T](/forms-pubs/about-form-4506-t "Request for Transcript of Tax Return")
- [Form W-4](/forms-pubs/about-form-w-4 "Employee's Withholding Certificate")
- [Form 941](/forms-pubs/about-form-941 "Employer's Quarterly Federal Tax Return")
- [Form W-2](/forms-pubs/about-form-w-2 "Employers engaged in a trade or business who pay compensation")
- [Form 9465](/forms-pubs/about-form-9465 "Installment Agreement Request")
- POPULAR FOR TAX PROS
- [Form 1040-X](/forms-pubs/about-form-1040x "Amend/Fix Return")
- [Form 2848](/forms-pubs/about-form-2848 "Apply for Power of Attorney")
- [Form W-7](/forms-pubs/about-form-w-7 "Apply for an ITIN")
- [Circular 230](/pub/irs-pdf/pcir230.pdf "Rules Governing Practice before IRS")

## Main navigation mobile

[![Home](/themes/custom/pup_base/IRS-Logo.svg)![Home](/themes/custom/pup_irs/images/logo-print.svg)](/ "Home")- [File](/filing)

[Overview](/filing)

INFORMATION FOR…
[Individuals](/how-to-file-your-taxes-step-by-step)
[Business & Self Employed](/businesses)
[Charities and Nonprofits](/charities-and-nonprofits)
[International Taxpayers](/individuals/international-taxpayers)
[Federal State and Local Governments](/government-entities/federal-state-local-governments)
[Indian Tribal Governments](/government-entities/indian-tribal-governments)
[Tax Exempt Bonds](/tax-exempt-bonds)

FILING FOR INDIVIDUALS
[How to File](/filing/individuals/how-to-file)
[When to File](/filing/individuals/when-to-file)
[Where to File](/filing/where-to-file-tax-returns-addresses-listed-by-return-type)
[Update Your Information](/filing/individuals/update-my-information)

POPULAR
[Get Your Tax Record](/individuals/get-transcript)
[Apply for an Employer ID Number (EIN)](/businesses/small-businesses-self-employed/apply-for-an-employer-identification-number-ein-online)
[Check Your Amended Return Status](/filing/wheres-my-amended-return)
[Get an Identity Protection PIN (IP PIN)](/identity-theft-fraud-scams/get-an-identity-protection-pin)
[File Your Taxes for Free](/filing/free-file-do-your-federal-taxes-for-free)
- [Pay](/payments)

[Overview](/payments)

PAY BY
[Bank Account (Direct Pay)](/payments/direct-pay)
[Payment Plan (Installment Agreement)](/payments/online-payment-agreement-application)
[Electronic Federal Tax Payment System (EFTPS)](/payments/eftps-the-electronic-federal-tax-payment-system)

POPULAR
[Your Online Account](/payments/online-account-for-individuals)
[Tax Withholding Estimator](/individuals/tax-withholding-estimator)
[Estimated Taxes](/businesses/small-businesses-self-employed/estimated-taxes)
[Penalties](/payments/penalties)
- [Refunds](/refunds)

[Overview](/refunds)

[Where's My Refund](/wheres-my-refund)
[What to Expect](/refunds/what-to-expect-for-refunds-this-year)
[Direct Deposit](/refunds/get-your-refund-faster-tell-irs-to-direct-deposit-your-refund-to-one-two-or-three-accounts)
[Reduced Refunds](/taxtopics/tc203)
[Amend Return](/filing/file-an-amended-return)
- [Credits & Deductions](/credits-and-deductions)

[Overview](/credits-and-deductions)

INFORMATION FOR...
[Individuals](/credits-and-deductions-for-individuals "For you and your family")
For you and your family

[Businesses & Self-Employed](/credits-deductions/businesses "Standard mileage and other information")
Standard mileage and other information


POPULAR
[Earned Income Credit (EITC)](/credits-deductions/individuals/earned-income-tax-credit-eitc)
[Child Tax Credit](/credits-deductions/individuals/child-tax-credit)
[Clean Energy and Vehicle Credits](/credits-deductions/clean-vehicle-and-energy-credits)
[Standard Deduction](/help/ita/how-much-is-my-standard-deduction)
[Retirement Plans](/retirement-plans)
- [Forms & Instructions](/forms-instructions)

[Overview](/forms-instructions)

POPULAR FORMS & INSTRUCTIONS
[Form 1040](/forms-pubs/about-form-1040 "Individual Tax Return")
Individual Tax Return

[Form 1040 Instructions](/pub/irs-pdf/i1040gi.pdf "Instructions for Form 1040 ")
Instructions for Form 1040

[Form W-9](/forms-pubs/about-form-w-9 "Request for Taxpayer Identification Number (TIN) and Certification")
Request for Taxpayer Identification Number (TIN) and Certification

[Form 4506-T](/forms-pubs/about-form-4506-t "Request for Transcript of Tax Return")
Request for Transcript of Tax Return


[Form W-4](/forms-pubs/about-form-w-4 "Employee's Withholding Certificate")
Employee's Withholding Certificate

[Form 941](/forms-pubs/about-form-941 "Employer's Quarterly Federal Tax Return")
Employer's Quarterly Federal Tax Return

[Form W-2](/forms-pubs/about-form-w-2 "Employers engaged in a trade or business who pay compensation")
Employers engaged in a trade or business who pay compensation

[Form 9465](/forms-pubs/about-form-9465 "Installment Agreement Request")
Installment Agreement Request


POPULAR FOR TAX PROS
[Form 1040-X](/forms-pubs/about-form-1040x "Amend/Fix Return")
Amend/Fix Return

[Form 2848](/forms-pubs/about-form-2848 "Apply for Power of Attorney")
Apply for Power of Attorney

[Form W-7](/forms-pubs/about-form-w-7 "Apply for an ITIN")
Apply for an ITIN

[Circular 230](/pub/irs-pdf/pcir230.pdf "Rules Governing Practice before IRS")
Rules Governing Practice before IRS

## Main navigation

- [File](/filing)
- [Pay](/payments)
- [Refunds](/refunds)
- [Credits & Deductions](/credits-and-deductions)
- [Forms & Instructions](/forms-instructions)

## Info Menu Mobile

- [Help](/help/let-us-help-you "Help")
- [News](/newsroom "News")
- [Charities & Nonprofits](/charities-and-nonprofits)
- [Tax Pros](/tax-professionals "Tax Pros")

1. [Home](/node/58476)
2. [File](/filing)
3. [Businesses and self-employed](/businesses)
4. Partnerships


# Tax information for partnerships

### More In File

- [Individuals](/how-to-file-your-taxes-step-by-step "Individuals")
- [Businesses and self-employed](/businesses "Businesses and self-employed")  - [Business tax account](/businesses/business-tax-account "Business tax account")
  - [Small business and self-employed](/businesses/small-businesses-self-employed "Small business and self-employed")
  - [Large business](/businesses/large-business-and-international-tax-center "Large business")
  - [Corporations](/corporations "Corporations")
  - [Partnerships](/businesses/partnerships "Partnerships")    - [Centralized Partnership Audit Regime (BBA)](/businesses/partnerships/bba-centralized-partnership-audit-regime "Centralized Partnership Audit Regime (BBA)")
    - [International partnerships](/individuals/international-taxpayers/partnership-withholding "International partnerships")
    - [Publicly traded partnerships](/individuals/international-taxpayers/publicly-traded-partnerships "Publicly traded partnerships")
- [Charities and nonprofits](/charities-and-nonprofits "Charities and nonprofits")
- [International taxpayers](/individuals/international-taxpayers "International taxpayers")
- [Governmental liaisons](/government-entities/governmental-liaisons "Governmental liaisons")
- [Federal, state and local governments](/government-entities/federal-state-local-governments "Federal, state and local governments")
- [Indian tribal governments](/government-entities/indian-tribal-governments "Indian tribal governments")
- [Tax exempt bonds](/tax-exempt-bonds "Tax exempt bonds")

A partnership is the relationship between two or more people to do trade or business. Each person contributes money, property, labor or skill, and shares in the profits and losses of the business.

[Publication 541, Partnerships](/publications/p541 "Publication 541 (03/2022), Partnerships"), has information on how to:

- [Form a partnership](/publications/p541 "Publication 541 (03/2022), Partnerships")
- [Make partnership distributions](/publications/p541 "Publication 541 (03/2022), Partnerships")
- [Understand exclusion rules](/publications/p541 "Publication 541 (03/2022), Partnerships")
- [End a partnership](/publications/p541 "Publication 541 (03/2022), Partnerships")

## Reporting partnership income

A partnership **must file** an annual information return to report the income, deductions, gains, losses, etc., from its operations, but it **does not pay** income tax. Instead, it "passes through" profits or losses to its partners. Each partner reports their share of the partnership's income or loss on their personal tax return.

Partners are not employees and shouldn't be issued a Form W-2. The partnership must furnish copies of Schedule K-1 (Form 1065) to the partner. For deadlines, see [About Form 1065, U.S. Return of Partnership Income](/forms-pubs/about-form-1065 "About Form 1065, U.S. Return of Partnership Income").

## Forms for partnerships

The partnership, as an entity, may need to file the forms below.

### **Annual return of income**

- [Form 1065, U.S. Return of Partnership Income](/forms-pubs/about-form-1065 "About Form 1065, U.S. Return of Partnership Income")

### **Employment taxes**

[Employment taxes](/businesses/small-businesses-self-employed/employment-taxes "Employment taxes") may include Social Security and Medicare taxes and income tax withholding.

- [Form 941, Employer's Quarterly Federal Tax Return](/forms-pubs/about-form-941 "About Form 941, Employer's Quarterly Federal Tax Return")
- For farm employees: [Form 943, Employer's Annual Federal Tax Return for Agricultural Employees](/forms-pubs/about-form-943 "About Form 943, Employer's Annual Federal Tax Return for Agricultural Employees")
- Federal unemployment (FUTA) tax:  [Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return](/forms-pubs/about-form-940 "About Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return")
- Employment taxes: [Depositing and reporting employment taxes](/businesses/small-businesses-self-employed/depositing-and-reporting-employment-taxes "Depositing and reporting employment taxes")

### [About Form 1099-NEC, Nonemployee Compensation](/forms-pubs/about-form-1099-nec "About Form 1099-NEC, Nonemployee Compensation")

Information about Form 1099-NEC, Nonemployee Compensation, including recent updates, related forms, and instructions on how to file.

- [Form 1099-NEC PDF](https://www.irs.gov/pub/irs-pdf/f1099nec.pdf "0124 Form 1099-NEC                       (PDF)")
- [Instructions for Form 1099-MISC and Form 1099-NEC](/instructions/i1099mec "Instructions for Forms 1099-MISC and 1099-NEC (01/2024) ") ( [print version PDF](https://www.irs.gov/pub/irs-pdf/i1099mec.pdf "0124 Inst 1099-MISC and 1099-NEC         (PDF)"))

### E-file information returns with IRIS

[E-file Form 1099 with the Information Returns Intake System (IRIS)](/filing/e-file-information-returns-with-iris "E-file information returns with IRIS") for tax year 2022 and later.

### **Excise taxes**

Refer to [excise tax](/businesses/small-businesses-self-employed/excise-tax "Excise tax") for more information.

- [Form 965-A, Individual Report of Net 965 Tax Liability](/forms-pubs/about-form-965-a "About Form 965-A, Individual Report of Net 965 Tax Liability")
- [Form 8990, Limitation on Business Interest Expense Under Section 163(j)](/forms-pubs/about-form-8990 "About Form 8990, Limitation on Business Interest Expense Under Section 163(j)")

## Forms for individuals in partnerships

If you are an individual in a partnership, you may need to file the forms below.

### **Income tax**

- [Form 965-A, Individual Report of Net 965 Tax Liability](/forms-pubs/about-form-965-a "About Form 965-A, Individual Report of Net 965 Tax Liability")
- [Schedule E (Form 1040), Supplemental Income and Loss](/forms-pubs/about-schedule-e-form-1040 "About Schedule E (Form 1040), Supplemental Income and Loss")
- [Form 1040, U.S. Individual Income Tax Return](/forms-pubs/about-form-1040 "About Form 1040, U.S. Individual Income Tax Return") **or** [Form 1040-SR, U.S. Tax Return for Seniors](/forms-pubs/about-form-1040-sr "About Form 1040-SR, U.S. Tax Return for Seniors")

### **Self-employment tax**

- [Schedule SE (Form 1040), Self-Employment Tax](/forms-pubs/about-schedule-se-form-1040 "About Schedule SE (Form 1040), Self-Employment Tax")
- [Form 1040, U.S. Individual Income Tax Return](/forms-pubs/about-form-1040 "About Form 1040, U.S. Individual Income Tax Return") **or** [Form 1040-SR, U.S. Tax Return for Seniors](/forms-pubs/about-form-1040-sr "About Form 1040-SR, U.S. Tax Return for Seniors")

### **Estimated tax**

- [Form 1040-ES, Estimated Tax for Individuals](/forms-pubs/about-form-1040-es "About Form 1040-ES, Estimated Tax for Individuals")

### **International tax**

- [Form 5471, Information Return of U.S. Persons With Respect to Certain Foreign Corporations](/forms-pubs/about-form-5471 "About Form 5471, Information Return of U.S. Persons With Respect To Certain Foreign Corporations") and related schedules
- [Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)](/forms-pubs/about-form-8082 "About Form 8082, Notice of Inconsistent Treatment or Administrative Adjustment Request (AAR)")
- [Form 8288, U.S. Withholding Tax Return for Dispositions by Foreign Persons of U.S. Real Property Interests](/forms-pubs/about-form-8288 "About Form 8288, U.S. Withholding Tax Return for Certain Dispositions by Foreign Persons")
- [Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships](/forms-pubs/about-form-8865 "About Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships")

## Partnerships frequently asked questions (FAQs)

- [FAQs for 2021 short-tax year pass-through entity returns and Schedules K-2 and K-3](/businesses/partnerships/frequently-asked-questions-faqs-for-2021-short-tax-year-pass-through-entity-returns-and-schedules-k-2-and-k-3 "Frequently asked questions (FAQs) for 2021 short-tax year pass-through entity returns and Schedules K-2 and K-3")
- [1061 reporting guidance FAQs](/businesses/partnerships/section-1061-reporting-guidance-faqs "Section 1061 Reporting guidance FAQs")
- [Section 754 election and revocation](/businesses/partnerships/faqs-for-internal-revenue-code-irc-sec-754-election-and-revocation "FAQs for Internal Revenue Code (IRC) Sec. 754 election and revocation")
- [Clarifications for disregarded entity reporting and Section 743(b) reporting](/forms-pubs/clarifications-for-disregarded-entity-reporting-and-section-743b-reporting "Clarifications for disregarded entity reporting and Section 743(b) reporting")
- [New limits on partners’ shares of partnership losses](/newsroom/new-limits-on-partners-shares-of-partnership-losses-frequently-asked-questions "New Limits on Partners’ shares of partnership losses Frequently Asked Questions")
- [Substantial built-in loss changes under Internal Revenue Code (IRC) Section 743](/newsroom/questions-and-answers-about-the-substantial-built-in-loss-changes-under-internal-revenue-code-irc-section-743 "Questions and Answers about the Substantial Built-in Loss Changes under Internal Revenue Code (IRC) Section 743")
- [Technical terminations, Internal Revenue Code (IRC) Section 708](/newsroom/questions-and-answers-about-technical-terminations-internal-revenue-code-irc-sec-708 "Questions and Answers about Technical Terminations, Internal Revenue Code (IRC) Sec. 708")
- [Form 1065, Schedule B, Other information, question 22](/businesses/partnerships/faqs-for-form-1065-schedule-b-other-information-question-22 "FAQs for Form 1065, Schedule B, Other Information, question 22")
- [IRA partner disclosure FAQ](/businesses/partnerships/ira-partner-disclosure-faq "IRA partner disclosure FAQ")
- [MeF filing error with Form 1065, Schedule K-1, line 20, code ZZ](/businesses/mef-filing-error-with-form-1065-schedule-k-1-line-20-code-zz "MeF filing error with Form 1065, Schedule K-1, line 20, code zz")
- [What can be entered in Schedules K-1 and K-3 in place of FOREIGNUS](/businesses/what-can-be-entered-in-schedules-k-1-and-k-3-in-place-of-foreignus "What can be entered in Schedules K-1 and K-3 in place of FOREIGNUS ")

### Related

- [Where to file tax returns: Addresses listed by return type](/filing/where-to-file-tax-returns-addresses-listed-by-return-type "Where to File Tax Returns - Addresses Listed by Return Type")
- [Preventing and resolving disputes](/businesses/dispute-resolution "Dispute Resolution")
- [Report of Foreign Bank and Financial Accounts (FBAR)](/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-accounts-fbar "Report of Foreign Bank and Financial Accounts (FBAR)")
- [Modernized e-file (MeF) for partnerships](/e-file-providers/modernized-e-file-mef-for-partnerships "Modernized e-File (MeF) for partnerships")
- [About Publication 583, Starting a Business and Keeping Records](/forms-pubs/about-publication-583 "About Publication 583, Starting a Business and Keeping Records")
- [Business tax transcripts](/businesses/get-a-business-tax-transcript "Get a business tax transcript")

### Information for married couples

- [Married couples in Business](/businesses/small-businesses-self-employed/married-couples-in-business "Married couples in business")
- [Married couples may choose not to be a partnership](/businesses/small-businesses-self-employed/election-for-married-couples-unincorporated-businesses "Election for married couples unincorporated businesses")

Page Last Reviewed or Updated: 20-Aug-2024


- Share
  - Facebook
  - Twitter
  - Linkedin
- Print

## Footer Navigation

- Our Agency   - [About IRS](/about-irs)
  - [Careers](https://jobs.irs.gov/)
  - [Operations and Budget](/statistics/soi-tax-stats-irs-operations-and-budget)
  - [Tax Statistics](/statistics)
  - [Help](/help/let-us-help-you)
  - [Find a Local Office](/help/contact-your-local-irs-office)
- Know Your Rights   - [Taxpayer Bill of Rights](/taxpayer-bill-of-rights)
  - [Taxpayer Advocate Service](/taxpayer-advocate)
  - [Independent Office of Appeals](/appeals)
  - [Civil Rights](/about-irs/protecting-taxpayer-civil-rights)
  - [FOIA](/privacy-disclosure/irs-freedom-of-information)
  - [No FEAR Act Data](https://home.treasury.gov/footer/no-fear-act)
  - [Reliance on Guidance](/newsroom/general-overview-of-taxpayer-reliance-on-guidance-published-in-the-internal-revenue-bulletin-and-faqs)
- Resolve an Issue   - [IRS Notices and Letters](/individuals/understanding-your-irs-notice-or-letter)
  - [Identity Theft](/identity-theft-central)
  - [Tax scams](/help/tax-scams)
  - [Tax Fraud](/compliance/criminal-investigation/tax-fraud-alerts)
  - [Criminal Investigation](/compliance/criminal-investigation)
  - [Whistleblower Office](/compliance/whistleblower-office)
- Languages   - [Español](https://www.irs.gov/es)
  - [中文 (简体)](https://www.irs.gov/zh-hans)
  - [中文 (繁體)](https://www.irs.gov/zh-hant)
  - [한국어](https://www.irs.gov/ko)
  - [Pусский](https://www.irs.gov/ru)
  - [Tiếng Việt](https://www.irs.gov/vi)
  - [Kreyòl ayisyen](https://www.irs.gov/ht)
  - [English](https://www.irs.gov)
  - [Other Languages](/help/languages)
- Related Sites   - [U.S. Treasury](https://www.treasury.gov/)
  - [Treasury Inspector General for Tax Administration](https://www.treasury.gov/tigta/)
  - [USA.gov](https://www.usa.gov/)
  - [USAspending.gov](https://www.usaspending.gov)
  - [Vote.gov](https://vote.gov/)

[IRS Facebook ](https://www.facebook.com/IRS)

[IRS Twitter](https://www.twitter.com/IRSnews)

[Instagram](https://www.instagram.com/irsnews)

[IRS LinkedIn](https://www.linkedin.com/company/irs)

[IRS Youtube](https://www.youtube.com/user/irsvideos)

[![Home](/themes/custom/pup_base/IRS-Logo.svg)](/)

## Subfooter

- [Privacy Policy](/privacy-disclosure/irs-privacy-policy)
- [Accessibility](/accessibility)