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 Form 1065 B Internal Revenue Service Irs 2013

2013-2025 Form

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Instructions and help about Form 1065 B Internal Revenue Service Irs

all right for this video i want to cover the schedule b1 disclosure that goes along with a form 1065 partnership return now not every foreign 1065 needs a schedule b1 it's only required if you have uh partners in the partnership that own directly or indirectly more than 50 percent of the entity okay so for closely held partnerships this is likely going to be an issue but if you have partnerships with a lot of different partners and they're not related parties probably not going to need to be one but nevertheless let's go through it i've got a slide here with some examples and then we've got um the actual schedule b1 that will run through for the example as well so back to this line um how does this issue arise well if you look at the 1065 and schedule b there's a variety of questions in there questions 2a and 2b ask about this issue right so if you have any parties that own directly or indirectly 50 or more of the partnership you have to

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