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2016Instructions for Form 8865Department of the Treasury Internal Revenue ServiceReturn of U.S. Persons With Respect to Certain Foreign Partnerships Section references are to the Internal Revenue

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What is partners capital accounts?

Partners capital accounts track the contributions, withdrawals, and ownership interests of each partner in a business partnership.

Who is required to file partners capital accounts?

All partners in a business partnership are required to file partners capital accounts.

How to fill out partners capital accounts?

Partners can fill out capital accounts by recording contributions, withdrawals, and any changes in ownership interests.

What is the purpose of partners capital accounts?

The purpose of partners capital accounts is to track the financial contributions and ownership interests of each partner in a business partnership.

What information must be reported on partners capital accounts?

Partners capital accounts must include details of contributions, withdrawals, and changes in ownership interests.

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