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Get the free 2012 Instructions for Form 8865. Instructions for Form 8865, Return of U.S. Persons ...

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Caution: DRIFTNET FOR FILING This is an early release draft of an IRS tax form, instructions, or publication, which the IRS is providing for your information as a courtesy. Do not file draft forms.
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Form 8865 is used by certain U.S. persons that are partners in or shareholders of a controlled foreign partnership to report information about the partnership.
U.S. persons that are partners in or shareholders of a controlled foreign partnership are required to file instructions for form 8865.
Instructions for form 8865 must be filled out with accurate information about the controlled foreign partnership, including income, expenses, assets, and liabilities.
The purpose of instructions for form 8865 is to provide the IRS with detailed information about U.S. persons' ownership interests in controlled foreign partnerships.
Information such as income, expenses, assets, and liabilities of the controlled foreign partnership must be reported on instructions for form 8865.
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