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10ez10ez Publication 541 - Introductory Material Table of Contents Reminder IntroductionTax questions. 10ez Ordering forms and publications. 10ez Useful Items - You may want to see: Reminder Photographs of missing children. 10ez The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 10ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 10ez You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 10ez Introduction This publication provides supplemental federal income tax information for partnerships and partners. 10ez It supplements the information provided in the Instructions for Form 1065, U. 10ez S. 10ez Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065). 10ez Generally, a partnership does not pay tax on its income but “passes through” any profits or losses to its partners. 10ez Partners must include partnership items on their tax returns. 10ez For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. 10ez Members of oil and gas partnerships should read about the deduction for depletion in chapter 9 of that publication. 10ez Certain partnerships must have a tax matters partner (TMP) who is also a general partner. 10ez For information on the rules for designating a TMP, see Designation of Tax Matters Partner (TMP) in the Form 1065 instructions and section 301. 10ez 6231(a)(7)-1 of the regulations. 10ez Many rules in this publication do not apply to partnerships that file Form 1065-B, U. 10ez S. 10ez Return of Income for Electing Large Partnerships. 10ez For the rules that apply to these partnerships, see the instructions for Form 1065-B. 10ez However, the partners of electing large partnerships can use the rules in this publication except as otherwise noted. 10ez Withholding on foreign partner or firm. 10ez If a partnership acquires a U. 10ez S. 10ez real property interest from a foreign person or firm, the partnership may have to withhold tax on the amount it pays for the property (including cash, the fair market value of other property, and any assumed liability). 10ez If a partnership has income effectively connected with a trade or business in the United States, it must withhold on the income allocable to its foreign partners. 10ez A partnership may have to withhold tax on a foreign partner's distributive share of fixed or determinable income not effectively connected with a U. 10ez S. 10ez trade or business. 10ez A partnership that fails to withhold may be held liable for the tax, applicable penalties, and interest. 10ez For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 10ez Comments and suggestions. 10ez We welcome your comments about this publication and your suggestions for future editions. 10ez You can write to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. 10ez NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 10ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 10ez You can send us comments from www. 10ez irs. 10ez gov/formspubs. 10ez Click on “More Information” and then on “Comment on Tax Forms and Publications. 10ez ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 10ez Tax questions. 10ez If you have a tax question, check the information available at IRS. 10ez gov or call 1-800-829-4933. 10ez We cannot answer tax questions at the address listed above. 10ez Ordering forms and publications. 10ez Visit www. 10ez irs. 10ez gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the addresses shown under How To Get Tax Help in the back of this publication. 10ez Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 537 Installment Sales 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. 10ez Prev Up Next Home More Online Publications
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