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General Instructions​​ If you are required to complete these schedules for Form 8865, use the instructions for the corresponding schedules of Form 1065, U.S. Information about Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships, including recent updates, related forms, and instructions Enter distributions received from other partnerships and distributions from the foreign partnership for which this form is being completed. Lines 20 and 21. Download Instructions for Form 8865, Return of U.S. Persons With Respect to Certain Foreign Partnerships – Internal Revenue Service (IRS) (United States of |b digital, PDF file. |s Instructions for Form 8865, return of U.S. persons with respect to certain foreign partnerships (Online) |w (DLC) 2003231302 |w The Form 8865 refers to the IRS' Return of U.S. Persons With Respect to Certain Foreign Partnerships. When a United States Taxpayer has ownership in a foreign A Category 1 filer not filing Form 8865 must attach a statement entitled “Controlled Foreign Partnership Reporting” to that person's income tax return. Reproducible copies of federal tax forms and instructions. Address of latest issue as of 8/31/06: irs.gov/pub/irs-pdf/f8865sk1.pdf ;current 8865 Instructions 2021. Check out how easy it is to complete and eSign documents online using fillable templates and a powerful editor.