Per IRS Instructions for Form 8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships, on page 1:

Purpose of Form

Use 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), or section 6046A (reporting of acquisitions, dispositions, and changes in foreign partnership interests).

Who Must File

A U.S. person qualifying under one or more of the Categories of Filers (see below) must complete and file Form 8865. These instructions and the Filing Requirements for Categories of Filers chart, later, explain the information, statements, and schedules required for each category of filer. If you qualify under more than one category for a particular foreign partnership, you must submit all the items required for each category under which you qualify.

You will need to review the Form 8865 instructions, under "Categories of Filers" on page 2, to determine which Category Filer you fall under. These instructions will outline additional information depending on which Category Filer you are considered.

Form 8865 Return of U.S. Persons With Respect to Certain Foreign Partnerships will need to be attached with your Federal income tax return. TaxAct^® does not support Form 8865. You will need to print this form and attach it to your return

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.