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Tax Return Review- Partnership Income Form 1065 with K1 October 2019 ©2019 Genworth Financial, Inc. All rights reserved.

Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

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Page 1: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Tax Return Review-Partnership Income Form 1065 with K1

October 2019

©2019 Genworth Financial, Inc. All rights reserved.

Page 2: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Objective

Understand the meaning of “Self Employed”Learn to use Fannie Mae’s Form 1084 to calculate supportable income using tax returns. Complete Fannie Mae’s Cash Flow Analysis Form 1084

– 1065 K1 Review (Section 7)– 1065 Review (Section 8)– Solvency/Liquidity Test

Partnership Form 1065 with K1

Page 3: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Partnership Form 1065 with K1

Tax Forms-

Page 4: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

You’ll Need Calculators-

Partnership Form 1065 with K1

Page 5: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Training Tools and Information

Partnership Form 1065 with K1 4

new.mi.Genworth.com

Page 6: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Training Tools and Information

5Partnership Form 1065 with K1

Page 7: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Fannie Mae’s 1084

Partnership Form 1065 with K1‏6

Page 8: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Partnership Form 1065 with K1

The Case Study…• Debbie is a Designer

• She is a 35% member of an LLC

• Her reported taxable Income is a small amount of interest, Alimony and a K1 from Dallas Designers LLC

Page 9: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Partnership Form 1065 with K1

The 1040:Review for‏

– Identifiers• Name• Address• Social Security Number

– All pages and schedules– Any Red Flags– Date

• Most recent– Signatures

Page 10: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Access Your Quick Reference Guide 1084 Form and the Case Study

Calculator and Quick Reference Guide

9Partnership Form 1065 with K1

Page 11: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Form 1040Review for:

– Wages are now reported on line 1

10Partnership Form 1065 with K1

Page 12: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Form 1040Review for:

– Wages are now reported on line 1– Review Line 6

• Is there a Schedule 1?

11Partnership Form 1065 with K1

Page 13: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Schedule 1

12Partnership Form 1065 with K1

Are You Using Alimony To Qualify? Is It Regular And Reoccurring?

Page 14: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Schedule 1

13Partnership Form 1065 with K1

Let’s look at the E…

Page 15: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Schedule E to Validate Ownership

14Partnership Form 1065 with K1

Please Note - There Is No Page 1 Of Schedule E In This Example

Page 16: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Schedule E to Validate Ownership

15Partnership Form 1065 with K1

This indicates there is a 1065 K1

Page 17: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

1065 K-1

16Partnership Form 1065 with K1

Debbie is 35% owner

Page 18: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

17

1065 Partnership

Line 22 Ordinary Income/Loss $_________

K-1%

Line 1 Ordinary Income/Loss $_________

Schedule E page 2

Part II1040

Schedule 1

Line 17 Net Income/Loss Sch.E

$_________

Taxed at a personal rate

Partnership Form 1065 with K1

Page 19: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Form 1065 / Partnership Return• Five pages long• First page follows the typical tax form pattern:

‒ Income listed‒ Deductions taken ‒ Taxable income/loss derived

• Second, third- fifth pages are Schedules‒ Every partnership completes the schedules, so they are part of the form

Partnership Form 1065 with K1‏18

Page 20: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Check for trends or changes– Gross receipts – Cost of Goods Sold– Gross Profit – Bottom line “Ordinary Income”

Note:– Guaranteed Payments can be

found on Line 10– This is compensation paid to the

owners and has nothing to do with distributions

Partnership 1065

Partnership Form 1065 with K1‏ 19

Page 21: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

20

1065 Partnership

Line 22 Ordinary Income/Loss $_________

K-1%

Line 1 Ordinary Income/Loss $_________

Schedule E page 2

Part II1040

Schedule 1

Line 17 Net Income/Loss Sch.E

$_________

Taxed at a personal rate

Partnership Form 1065 with K1

Page 22: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Partnership K-1

Partnership Form 1065 with K1‏21 21

Page 23: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

22

1065 Partnership

Line 22 Ordinary Income/Loss $_________

K-1%

Line 1 Ordinary Income/Loss $_________

Schedule E page 2

Part II1040

Schedule 1

Line 17 Net Income/Loss Sch.E

$_________

Taxed at a personal rate

Partnership Form 1065 with K1

Page 24: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Review Schedule E

Partnership Form 1065 with K1‏23

Page 25: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

24

1065 Partnership

Line 22 Ordinary Income/Loss $_________

K-1%

Line 1 Ordinary Income/Loss $_________

Schedule E page 2

Part II1040

Schedule 1

Line 17 Net Income/Loss Sch.E

$_________

Taxed at a personal rate

Partnership Form 1065 with K1

Page 26: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Income Analysis Form 1084, Section 7

Partnership Form 1065 with K1

Review Line 17 to determine if a Schedule E has been filed. This does NOT automatically prove the borrower is Self Employed. Sch. E may disclose K1’s from Partnerships, LLC’s, S-Corp’s and CMO’s… But it may be reported as Rental Income.

Page 27: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Income Analysis Form 1084 - Section 7

Partnership Form 1065 with K1

IF

As a Lender, you must determine the Investors Guidelines and use prudent underwriting analysis. We believe this method to be a best practice.

Page 28: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

27Partnership Form 1065 with K1

Page 29: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Income Analysis Form 1084 - Section 7

Partnership Form 1065 with K1

IF

As a Lender you must determine the Investors guidelines and use prudent underwriting analysis. We believe this method to be a best practice.

Page 30: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Analyzing K1’s and Business Returns

29Partnership Form 1065 with K1

Fannie Mae 2019 Selling Guide B3-3.3-07, Income Or Loss Reported On IRS Form 1065 Or 1120S, Schedule K1 (06/28/2016)

Page 31: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Balance Sheet

30Partnership Form 1065 with K1

Page 32: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Liquidity

31

Generally Accepted Accounting Principles

Partnership Form 1065 with K1

Page 33: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Generally Accepted Accounting Principles

Liquidity - Current Ratio

32Partnership Form 1065 with K1

Page 34: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Balance Sheet

33Partnership Form 1065 with K1

(Cash #1 + Acct Receivable #2 + #4+ #5 +Other Current Assets #6)(Acct Pay. #15 + MNB #16 + Other Current Liabilities #17)

Quick Ratio or Acid Test

Current Assets:Current Liabilities:

Current Assets:

Current Liabilities:

$765 + 0 + 0 +0+0 = $208,105

$0 + $0+ $3,800 = $45,844

Page 35: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Generally Accepted Accounting Principles

Liquidity

34Partnership Form 1065 with K1

Page 36: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Access your Cash Flow Quick Reference Guide Form - page two

Calculator and Quick Reference Guide

35Partnership Form 1065 with K1

Note - The Requirement To Evidence Access To Income Has Since Been Removed By Fannie Mae

Page 37: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Partnership K-1

Partnership Form 1065 with K1‏36 36

Can We Use Ordinary Income/Rental Income From K-1? Was There A Distribution? Was Liquidity Verified?

Page 38: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Fannie Mae Selling Guide

37Partnership Form 1065 with K1

Page 39: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Less Than 25% Ownership

38Partnership Form 1065 with K1

Page 40: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Partnership K1

39Partnership Form 1065 with K1

Page 41: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Rental Income - Partnership or S Corp

40Partnership Form 1065 with K1

Page 42: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Fannie Mae Form 1039

42Partnership Form 1065 with K1

Page 43: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Partnership K-1

43Partnership Form 1065 with K1

Page 44: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Partnership K-1

Partnership Form 1065 with K1‏44 44

Page 45: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Partnership K-1

45Partnership Form 1065 with K1

Before you give credit for the Guaranteed Payments, does this business appear to be capable of paying it in the future?

Could we look at the Balance Sheet again?

Page 46: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Income Analysis Form 1084 - Section 8

46Partnership Form 1065 with K1

Page 47: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Income Analysis Form 1084 - Section 8

Partnership Form 1065 with K1‏ 47

Page 48: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Income Analysis Form 1084 - Section 8

Partnership Form 1065 with K1‏ 48

Page 49: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Income Analysis Form 1084 - Section 8

Partnership Form 1065 with K1‏ 49

Page 50: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Income Analysis Form 1084 - Section 8

Partnership Form 1065 with K1‏ 50

Page 51: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Income Analysis Form 1084 - Section 8

The statement must be reviewed to determine if “other deductions” includes amortization and/or casualty losses. None have been identified in this return.

Partnership Form 1065 with K1‏ 51

Page 52: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Income Analysis Form 1084 - Section 8

52Partnership Form 1065 with K1

Page 53: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Income Analysis Form 1084 - Section 8

Partnership Form 1065 with K1‏ 53

Page 54: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Income Analysis Form 1084 - Section 8

Partnership Form 1065 with K1‏ 54

Page 55: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Income Analysis Form 1084 - Section 8

Partnership Form 1065 with K1‏ 55

Page 56: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

% of Ownership

Partnership Form 1065 with K1‏ 56

Page 57: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

1065 Summary

Partnership Form 1065 with K1 57

Page 58: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Self-Employment Fannie Mae

58Partnership Form 1065 with K1

Fannie Mae 2018 Selling Guide B3-3.2-01, Underwriting Factors And Documentation For A Self-Employed Borrower (12/04/2018)

Page 59: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Form 1088 Trend Analysis

59Partnership Form 1065 with K1

Page 60: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Genworth Rate Express®

Partnership Form 1065 with K1 60

mi.genworth.com

Page 61: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Genworth Underwriting Guidelines

Partnership Form 1065 with K1 61

mi.genworth.com

Page 62: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

LOS Connections

Partnership Form 1065 with K1 62

mi.genworth.com

Page 63: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Training Tools and Information

Partnership Form 1065 with K1 63

mi.genworth.com

Page 64: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Training Tools and Information

Partnership Form 1065 with K1 64

mi.genworth.com

Page 65: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Additional MI Site Information

Partnership Form 1065 with K1 65

mi.genworth.com

Page 66: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

ActionCenter®: 800 444.5664

Your Local Genworth Regional Underwriter

Your Genworth Sales Representative

Your Genworth Resources

Partnership Form 1065 with K1 66

Page 67: Partnership Income Form 1065 with K-1 · Form 1065 / Partnership Return • Five pages long • First page follows the typical tax form pattern: ‒ Income listed ‒ Deductions taken

Legal Disclaimer Genworth Mortgage Insurance is happy to provide you with these training materials. While we strive for‏accuracy, we also know that any discussion of laws and their application to particular facts is subject to individual interpretation, change, and other uncertainties. Our training is not intended as legal advice, and is not a substitute for advice of counsel. You should always check with your own legal advisors for interpretations of legal and compliance principles applicable to your business.

,GENWORTH EXPRESSLY DISCLAIMS ANY AND ALL WARRANTIES, EXPRESS OR IMPLIED‏INCLUDING WITHOUT LIMITATION WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE, WITH RESPECT TO THESE MATERIALS AND THE RELATED TRAINING. IN NO EVENT SHALL GENWORTH BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, PUNITIVE, OR CONSEQUENTIAL DAMAGES OF ANY KIND WHATSOEVER WITH RESPECT TO THE TRAINING AND THE MATERIALS.

Genworth Mortgage Insurance Offers A Comprehensive Suite Of Training Opportunities To Boost Your Know-How, Benefit Your Bottom Line, And Serve Your

Borrowers Better. Visit mi.genworth.com To Learn More.

Collateral Underwriter®, Home Ready® and Desktop Underwriter® or DU® are registered trademarks of Fannie MaeLoan Product Advisor®, Home Possible®, Loan Collateral Advisor® and Home Value Explorer® (HVE®) are registered trademarks of Freddie MacActionCenter®, Homebuyer Privileges® and Rate Express® are registered trademarks of Genworth Mortgage Insurance

Partnership Form 1065 with K1 67


2015 Instructions for Form 10652015 Instructions for Form 1065 U.S. Return of Partnership Income Department of the Treasury Internal Revenue Service Section references are to the Internal

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Appendix P – Partnership Tax Forms - Amazon S3 · 21/06/2016 · DO NOT FILE June 21, 2016 DRAFT AS OF Form 1065 Department of the Treasury Internal Revenue Service U.S. Return

Appendix P – Partnership Tax Forms - Amazon S3 · 21/06/2016 · DO NOT FILE June 21, 2016 DRAFT AS OF Form 1065 Department of the Treasury Internal Revenue Service U.S. Return

Documents
2017 Instructions for Form 1065-B - Internal Revenue Service · January 1, 2017, and ending on or after December 13, 2017, if a foreign partnership wholly owns a domestic DE, the

2017 Instructions for Form 1065-B - Internal Revenue Service · January 1, 2017, and ending on or after December 13, 2017, if a foreign partnership wholly owns a domestic DE, the

Documents
2015 Instructions for Form 1065 - myresource.phoenix.edumyresource.phoenix.edu/.../acc455_r3_form1065_instructions_w5.pdf · Instructions for Form 1065 ... The Internal Revenue Service

2015 Instructions for Form 1065 - myresource.phoenix.edumyresource.phoenix.edu/.../acc455_r3_form1065_instructions_w5.pdf · Instructions for Form 1065 ... The Internal Revenue Service

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Inst 1065-Instructions for Form 1065, U.S. Return of Partnership Income

Inst 1065-Instructions for Form 1065, U.S. Return of Partnership Income

Economy & Finance
Illinois Department of Revenue Implementation Guide for ... · ~ 5 ~ Detailed List: IL-1120 IL-1041 IL-1065 1120-ST Form Form Form Form IL-1120 IL-1041 IL-1065 IL-1120-ST Schedule

Illinois Department of Revenue Implementation Guide for ... · ~ 5 ~ Detailed List: IL-1120 IL-1041 IL-1065 1120-ST Form Form Form Form IL-1120 IL-1041 IL-1065 IL-1120-ST Schedule

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Form 1065 Instructions

Form 1065 Instructions

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Form 1065 Schedule K & K-1 Analysis – Cases · and recourse debt for K-1 presentation purposes to Tom and Jerry. 1. Assume that TJ is a general partnership and the partnership agreement

Form 1065 Schedule K & K-1 Analysis – Cases · and recourse debt for K-1 presentation purposes to Tom and Jerry. 1. Assume that TJ is a general partnership and the partnership agreement

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