A U.S. person files Form 8865 to report the information required under:
- Section 6038 (reporting with respect to controlled foreign partnerships).
- Section 6038B (reporting of transfers to foreign partnerships).
- Section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).
Current revision
Recent developments
Instructions for filing Form 8865 and attaching Form 3800 and certain other forms for tax years beginning in 2023 -- 12-MAR-2024
Correction to Schedule K-2 (Form 8865) for tax year 2023 -- 08-MARCH-2024