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Get the free 2013 Instructions for Form 8865. Instructions for Form 8865, Return of U.S. Persons ...

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Lines 20 and 21. Enter the largest outstanding balances during the year of gross amounts borrowed from, and gross amounts lent to, the related parties described in columns (a) through (d). Do not
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Form 8865 is used by certain U.S. persons that are involved in foreign partnerships.
U.S. persons who are partners in a foreign partnership are required to file Form 8865.
Form 8865 should be completed with information about the foreign partnership, its income, and any transactions with related parties.
The purpose of Form 8865 is to report information about foreign partnerships in which U.S. persons are involved.
Information such as the name and address of the foreign partnership, its income, and details of any transactions with related parties must be reported on Form 8865.
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