{"id":130026,"date":"2022-10-20T00:00:00","date_gmt":"2022-10-20T00:00:00","guid":{"rendered":"https:\/\/nursingstudybay.com\/2022\/10\/20\/assignment-choice-2-partnership-tax-returns\/"},"modified":"2022-10-20T00:00:00","modified_gmt":"2022-10-20T00:00:00","slug":"assignment-choice-2-partnership-tax-returns","status":"publish","type":"post","link":"https:\/\/www.studyproessays.com\/help\/assignment-choice-2-partnership-tax-returns\/","title":{"rendered":"Assignment Choice #2: Partnership Tax Returns"},"content":{"rendered":"

Assignment Choice #2: Partnership Tax Returns<\/strong><\/p>\n

Because it is important for accountants to demonstrate the filing requirements for specialized tax returns, for this final project ( help with nursing paper writing from experts with MSN & DNP degrees) you will be completing a partnership tax return and then analyzing this experience.<\/p>\n

Key Component: <\/strong><\/p>\n

Use the financial data from the following file to complete Form 1065.<\/p>\n

Portfolio_Option2_Financials.xlsx – attached below<\/p>\n

Complete the following template that has the respective tax forms and schedules required to complete the return. Complete all of the parts of your respective business tax return for which there is information.<\/p>\n

ACT415_Portfolio_Option2_Student_Template.docx – attached below<\/p>\n

In the space at the bottom of the template, show your income tax calculations and prepare a write-up on some questions contained within the tax return. Look at the information on Form 1065 Schedule B. With the exception of line 1, discuss the purpose of these questions. (You may select a sub-grouping of these questions to complete your milestone). What are some challenges (identify three to five), both anticipated and unexpected, when completing the partnership tax return What solutions can you provide to those challenges<\/p>\n

Requirements<\/strong>:<\/p>\n

Submit 1) your tax return template and 2) your write-up about the tax return questions to the drop box identified for that submission.<\/p>\n

Review the grading rubric, which can be accessed from the Course Information<\/strong> <\/strong>page, to understand how you will be graded on this assignment. Reach out to your instructor if you have questions about the assignment.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n
Form  1065<\/strong><\/p>\n

DepartmentoftheTreasury<\/p>\n

InternalRevenueService<\/td>\n

U.S.ReturnofPartnershipIncome<\/p>\n

Forcalendar year2013, or taxyearbeginning                             , 2013, ending                   , 20               <\/strong>.<\/strong><\/p>\n

aInformation about Form1065 and itsseparateinstructionsisat<\/strong>www.irs.gov\/form1065<\/em><\/strong>.<\/strong><\/a><\/td>\n

OMBNo.1545-0099<\/td>\n<\/tr>\n
20<\/strong>13<\/strong><\/td>\n<\/tr>\n
A<\/strong>Principal business activity<\/td>\n <\/p>\n

 <\/p>\n

 <\/p>\n

Type <\/strong>or Print<\/strong><\/td>\n

Nameofpartnership<\/td>\nDEmployer identification number<\/strong><\/td>\n<\/tr>\n
B<\/strong>Principal productorservice<\/td>\nNumber, street,androomorsuite no.IfaP.O.box,seetheinstructions.<\/td>\nE<\/strong>Datebusiness started<\/td>\n<\/tr>\n
C <\/strong>Businesscodenumber<\/td>\nCityortown,stateorprovince,country,andZIPorforeignpostalcode<\/td>\nF<\/strong>Totalassets(seethe instructions)<\/td>\n<\/tr>\n
$<\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

G    <\/strong>Checkapplicableboxes:     (1)        <\/strong>Initialreturn       (2)        <\/strong>Finalreturn       (3)        <\/strong>Namechange  (4)          <\/strong>Address change       (5)        <\/strong>Amended return<\/p>\n

(6)        <\/strong>Technicaltermination-alsocheck(1)or(2)<\/p>\n

H     <\/strong>Checkaccountingmethod: (1)        <\/strong>Cash             (2)        <\/strong>Accrual         (3)           <\/strong>Other (specify)a<\/p>\n

I      <\/strong>NumberofSchedules K-1.Attachoneforeachpersonwhowas apartneratanytimeduringthetaxyeara<\/p>\n

J     <\/strong>CheckifSchedules C andM-3areattached       .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .   .<\/p>\n

 <\/p>\n

Caution. <\/strong>Includeonly<\/strong>trade orbusinessincomeand expensesonlines1athrough22 below.Seetheinstructionsformore information.<\/em><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Income<\/strong><\/td>\n1a  <\/strong>Grossreceiptsorsales.  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

b  <\/strong>Returnsandallowances  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n

1a<\/strong><\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
1b<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
c  <\/strong>Balance.Subtractline1bfromline1a.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

2      <\/strong>Costofgoodssold(attachForm 1125-A)          .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

3      <\/strong>Grossprofit.Subtractline2 fromline1c .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

4      <\/strong>Ordinary income(loss)fromotherpartnerships,estates, andtrusts(attachstatement).  .<\/p>\n

5      <\/strong>Netfarm profit(loss)(attachSchedule F(Form1040))           .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

6      <\/strong>Netgain(loss)fromForm 4797, PartII,line17 (attachForm 4797)             .  .  .  .  .  .  .  .<\/p>\n

7      <\/strong>Other income(loss)(attachstatement)          .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

8      Total income (loss).<\/strong>Combinelines3 through7  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n

1c<\/strong><\/td>\n<\/tr>\n
2<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
3<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
4<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
5<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
6<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
7<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
8<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
Deductions <\/strong>(seetheinstructionsforlimitations)<\/td>\n9      <\/strong>Salariesandwages (otherthan topartners)(lessemploymentcredits)  .  .  .  .  .  .  .<\/p>\n

10      <\/strong>Guaranteedpaymentstopartners .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

11      <\/strong>Repairsandmaintenance.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

12      <\/strong>Baddebts.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

13      <\/strong>Rent.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

14      <\/strong>Taxesandlicenses.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

15      <\/strong>Interest.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n

9<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
10<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
11<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
12<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
13<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
14<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
15<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
16a  <\/strong>Depreciation (ifrequired, attachForm 4562).  .  .  .  .  .<\/em><\/p>\n

b  <\/strong>LessdepreciationreportedonForm 1125-Aand elsewhereonreturn<\/td>\n

16a<\/strong><\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
16b<\/strong><\/td>\n <\/td>\n <\/td>\n16c<\/strong><\/td>\n<\/tr>\n
17      <\/strong>Depletion (Donot deductoiland gasdepletion.)           <\/strong>.  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

18      <\/strong>Retirement plans, etc. .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

19      <\/strong>Employeebenefitprograms .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

20      <\/strong>Other deductions(attachstatement)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/em><\/p>\n

21      Total deductions.<\/strong>Addtheamountsshownin thefarrightcolumnforlines9 through20.<\/td>\n

17<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
18<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
19<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
20<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
21<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
22      Ordinarybusinessincome (loss).<\/strong>Subtractline21 fromline8               .  .  .  .  .  .  .  .  .<\/td>\n22<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/p>\n

Sign<\/strong><\/p>\n

Here<\/strong><\/td>\n

Under penalties ofperjury, Ideclare thatIhaveexamined thisreturn, includingaccompanyingschedules andstatements,andtothebestofmy knowledgeandbelief, itis true, correct,andcomplete.Declaration ofpreparer (otherthan generalpartnerorlimitedliabilitycompanymembermanager) is basedonallinformationofwhichpreparer hasanyknowledge.<\/p>\n

MaytheIRSdiscussthisreturnwiththe<\/p>\n

preparer shown below  (see instructions)              Yes          No<\/strong><\/p>\n

Signatureofgeneralpartnerorlimitedliabilitycompanymembermanager                             Date<\/td>\n<\/tr>\n

Paid Preparer Use Only<\/strong><\/td>\nPrint\/Typepreparer\u2019sname<\/td>\nPreparer\u2019s signature<\/td>\nDate<\/td>\n <\/p>\n

Check        if self-employed<\/td>\n

PTIN<\/td>\n<\/tr>\n
Firm\u2019sname   a<\/td>\nFirm’sEINa<\/td>\n<\/tr>\n
Firm\u2019saddressa<\/td>\nPhoneno.<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

ForPaperworkReductionAct Notice,seeseparateinstructions.                                           <\/strong>Cat. No.11390Z                                          Form 1065<\/strong>(2013)<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
ScheduleB<\/strong><\/td>\nOther Information<\/strong><\/td>\n<\/tr>\n
1      <\/strong>What typeofentityis filingthisreturn Checktheapplicablebox:<\/p>\n

a          <\/strong>Domesticgeneralpartnership                            b           <\/strong>Domesticlimitedpartnership<\/p>\n

c          <\/strong>Domesticlimitedliabilitycompany                     d           <\/strong>Domesticlimitedliabilitypartnership<\/p>\n

e          <\/strong>Foreignpartnership                                              f           <\/strong>Other a<\/td>\n

Yes<\/strong><\/td>\nNo<\/strong><\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
2      <\/strong>Atanytimeduringthetaxyear,wasanypartnerinthepartnershipadisregardedentity,apartnership(including anentitytreatedasapartnership),atrust,anScorporation,anestate (otherthan anestate ofadeceased partner), oranominee orsimilar person   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
3      <\/strong>Attheendofthetaxyear:<\/p>\n

a  <\/strong>Didanyforeignordomesticcorporation,partnership(includinganyentitytreatedasapartnership),trust,ortax- exemptorganization,oranyforeigngovernmentown,directlyorindirectly,aninterestof50%ormoreintheprofit, loss,orcapitalofthepartnershipForrulesofconstructiveownership,seeinstructions.If\u201cYes,\u201dattachSchedule B-1,InformationonPartnersOwning50%orMoreofthePartnership .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

b  <\/strong>Didanyindividualorestateown,directlyorindirectly,aninterestof50%ormoreintheprofit,loss,orcapitalof thepartnershipForrulesofconstructiveownership,seeinstructions.If\u201cYes,\u201dattachScheduleB-1,Information onPartnersOwning50%orMoreofthePartnership    .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n

 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
4      <\/strong>Attheendofthetaxyear,didthepartnership:<\/p>\n

a  <\/strong>Owndirectly20%ormore,orown,directlyorindirectly,50%ormoreofthetotalvotingpowerofallclassesof stock entitled to vote of any foreign or domestic corporation For rules of constructive ownership, see instructions.If\u201cYes,\u201dcomplete(i)through(iv)below.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n

 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
 <\/p>\n

(i)<\/strong>NameofCorporation<\/td>\n

(ii)<\/strong>Employer Identification<\/p>\n

Number(ifany)<\/td>\n

(iii)<\/strong>Countryof<\/p>\n

Incorporation<\/td>\n

(iv)<\/strong>Percentage<\/p>\n

OwnedinVotingStock<\/td>\n<\/tr>\n

 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
b  <\/strong>Owndirectlyaninterest of20%ormore,orown,directlyorindirectly,aninterest of50%ormoreintheprofit,loss, orcapitalinanyforeignordomesticpartnership(includinganentitytreatedasapartnership)orinthebeneficial interestofatrustForrulesofconstructiveownership,seeinstructions.If\u201cYes,\u201dcomplete(i)through(v)below.  .<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
 <\/p>\n

(i)<\/strong>NameofEntity<\/td>\n

(ii)<\/strong>Employer Identification Number (ifany)<\/td>\n(iii)<\/strong>Typeof<\/p>\n

Entity<\/td>\n

(iv)<\/strong>Countryof<\/p>\n

Organization<\/td>\n

(v)<\/strong>Maximum Percentage Ownedin Profit,Loss,orCapital<\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/p>\n

5      <\/strong>DidthepartnershipfileForm8893,ElectionofPartnershipLevelTaxTreatment,oranelectionstatementunder section6231(a)(1)(B)(ii)forpartnership-leveltaxtreatment,thatisineffectforthistaxyearSeeForm8893for more details .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n

Yes<\/strong><\/td>\nNo<\/strong><\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
6      <\/strong>Doesthepartnershipsatisfyallfour<\/strong>ofthefollowingconditions<\/p>\n

a  <\/strong>Thepartnership\u2019stotalreceiptsforthetaxyearwerelessthan $250,000.<\/p>\n

b  <\/strong>Thepartnership\u2019stotalassetsattheendofthetaxyearwerelessthan $1 million.<\/p>\n

c  <\/strong>SchedulesK-1 arefiledwith thereturnandfurnishedto thepartnersonorbefore theduedate(including extensions)forthepartnershipreturn.<\/p>\n

d  <\/strong>Thepartnershipis notfilingandis notrequired tofileSchedule M-3              .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

If\u201cYes,\u201dthepartnershipisnotrequiredtocompleteSchedulesL,M-1,andM-2;ItemFonpage1ofForm1065;<\/p>\n

orItem L onSchedule K-1.<\/td>\n

 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
7      <\/strong>Isthispartnershipapubliclytradedpartnershipasdefinedin section469(k)(2).  .  .  .  .  .  .  .  .  .  .  .<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
8      <\/strong>Duringthetaxyear,did thepartnership haveanydebt that wascancelled, wasforgiven,orhadtheterms modifiedsoastoreducetheprincipalamountofthedebt              .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
9      <\/strong>Hasthispartnershipfiled,orisitrequiredtofile,Form8918,MaterialAdvisorDisclosureStatement,toprovide informationonanyreportabletransaction.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
10      <\/strong>Atanytimeduringcalendaryear2013,didthepartnershiphaveaninterestinorasignatureorotherauthorityoverafinancial accountinaforeigncountry(suchasabankaccount,securitiesaccount,orotherfinancialaccount)Seetheinstructionsfor exceptionsandfilingrequirementsforFinCENForm114,ReportofForeignBankandFinancialAccounts (FBAR)(formerlyTDF<\/p>\n

90-22.1). If\u201cYes,\u201denterthenameofthe foreign country.a<\/td>\n

 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Form 1065<\/strong>(2013)<\/p>\n

 <\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
ScheduleB<\/strong><\/td>\nOther Information (continued)<\/em><\/strong><\/td>\n<\/tr>\n
 <\/p>\n

11      <\/strong>Atanytimeduringthetaxyear,did thepartnershipreceiveadistribution from,orwasitthegrantorof,or transferorto,aforeigntrustIf\u201cYes,\u201d thepartnershipmayhavetofileForm3520,AnnualReturnToReport Transactions With ForeignTrusts andReceiptofCertainForeignGifts.Seeinstructions .  .  .  .  .  .  .  .  .<\/td>\n

Yes<\/strong><\/td>\nNo<\/strong><\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
12a  <\/strong>Isthepartnershipmaking,orhaditpreviously made (andnotrevoked),asection754 election                 .  .  .  .  .  .<\/p>\n

Seeinstructionsfordetailsregarding asection754 election.<\/p>\n

b  <\/strong>Didthepartnershipmakeforthistaxyearanoptionalbasisadjustmentundersection743(b)or734(b)If\u201cYes,\u201d<\/p>\n

attachastatementshowingthecomputationandallocationofthebasis adjustment.Seeinstructions               .  .  .  .<\/p>\n

c  <\/strong>Isthepartnershiprequiredtoadjustthebasisofpartnershipassetsundersection743(b)or734(b)becauseofa substantialbuilt-inloss(asdefinedundersection743(d)) orsubstantialbasisreduction(asdefinedundersection<\/p>\n

734(d))If\u201cYes,\u201dattachastatementshowingthecomputationandallocationofthebasisadjustment.Seeinstructions<\/td>\n

 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
13      <\/strong>Checkthisboxif,duringthecurrentorpriortaxyear,thepartnershipdistributedanypropertyreceivedina like-kind exchangeorcontributed suchproperty toanotherentity(otherthandisregardedentitieswholly- ownedbythepartnershipthroughoutthetaxyear)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .a<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
14      <\/strong>Atanytimeduringthetaxyear,did  thepartnershipdistribute toanypartneratenancy-in-common orother undividedinterestin partnershipproperty .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
15      <\/strong>IfthepartnershipisrequiredtofileForm8858,InformationReturnofU.S.PersonsWithRespectToForeign<\/p>\n

Disregarded Entities,enterthenumberofForms 8858 attached.Seeinstructionsa<\/td>\n

 <\/td>\n <\/td>\n<\/tr>\n
16      <\/strong>DoesthepartnershiphaveanyforeignpartnersIf\u201cYes,\u201d enterthenumberofForms8805,ForeignPartner\u2019s<\/p>\n

InformationStatementofSection1446 WithholdingTax,filedforthispartnership.a<\/td>\n

 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
17      <\/strong>EnterthenumberofForms8865,ReturnofU.S.PersonsWithRespecttoCertain Foreign Partnerships, attached tothisreturn.a<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
18a  <\/strong>Didyoumake anypaymentsin 2013 thatwouldrequireyoutofileForm(s)1099 Seeinstructions                   .  .  .  .  .<\/p>\n

b  <\/strong>If\u201cYes,\u201ddidyouorwillyoufilerequired Form(s)1099.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n

 <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/tr>\n
19      <\/strong>Enter the number of Form(s)5471, Information Return of U.S. Persons With Respect To Certain Foreign<\/p>\n

Corporations,attachedtothisreturn.a<\/td>\n

 <\/td>\n <\/td>\n<\/tr>\n
20      <\/strong>Enterthenumberofpartners thatareforeigngovernments under section892. a<\/td>\n <\/td>\n <\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Designationof TaxMattersPartner <\/strong>(seeinstructions)<\/p>\n

Enterbelowthegeneralpartnerormember-manager designatedasthetaxmatterspartner(TMP)forthetaxyearofthisreturn:<\/p>\n

 <\/p>\n

 <\/p>\n

Nameof designated TMP<\/p>\n

IftheTMPisan entity,name<\/p>\n

ofTMPrepresentative<\/p>\n

Address of designated TMP<\/p>\n

Identifying numberofTMP<\/p>\n

 <\/p>\n

Phonenumber ofTMP<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n

Form 1065<\/strong>(2013)<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
ScheduleK<\/strong><\/td>\nPartners\u2019 DistributiveShare Items<\/strong><\/td>\nTotal amount<\/strong><\/td>\n<\/tr>\n
 <\/p>\n

Income(Loss)<\/strong><\/td>\n

1      <\/strong>Ordinary business income(loss)(page1, line22).  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

2      <\/strong>Netrentalrealestate income(loss)(attachForm 8825) .  .  .  .  .  .  .  .  .  .  .<\/em><\/td>\n

1<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
2<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
3<\/strong>a  <\/strong>Other grossrentalincome(loss)         .  .  .  .  .  .  .  .<\/p>\n

b  <\/strong>Expensesfromotherrentalactivities(attachstatement)<\/td>\n

3a<\/strong><\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
3b<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
c  <\/strong>Other netrentalincome(loss).Subtractline3bfromline3a                .  .  .  .  .  .  .  .  .<\/p>\n

4      <\/strong>Guaranteedpayments      .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

5      <\/strong>Interest income .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

6      <\/strong>Dividends:      a   <\/strong>Ordinary dividends.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n

3c<\/strong><\/td>\n<\/tr>\n
4<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
5<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
6a<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
b  <\/strong>Qualifieddividends        .  .  .  .  .  .<\/td>\n6b<\/strong><\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
7      <\/strong>Royalties .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

8      <\/strong>Netshort-termcapitalgain(loss)(attachSchedule D(Form1065)) .  .  .  .  .  .  .<\/p>\n

9<\/strong>a  <\/strong>Netlong-termcapitalgain(loss)(attachSchedule D(Form1065))              .  .  .  .  .  .  .<\/td>\n

7<\/strong><\/td>\n<\/tr>\n
8<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
9a<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
b  <\/strong>Collectibles(28%)gain(loss)        .  .  .  .  .  .  .  .  .<\/p>\n

c  <\/strong>Unrecapturedsection1250 gain(attachstatement) .  .<\/em><\/td>\n

9b<\/strong><\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
9c<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
10      <\/strong>Netsection1231 gain(loss)(attachForm 4797)  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

11      <\/strong>Other income(loss)(seeinstructions)   Typea<\/td>\n

10<\/strong><\/td>\n<\/tr>\n
11<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/p>\n

Deductions<\/strong><\/td>\n

12      <\/strong>Section179 deduction(attachForm 4562) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

13a  <\/strong>Contributions       .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

b  <\/strong>Investment interestexpense        .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

c  <\/strong>Section59(e)(2)expenditures:              (1)<\/strong>Typea                                                  <\/u><\/strong>(2)<\/strong>Amounta<\/p>\n

d  <\/strong>Other deductions(seeinstructions)          Typea<\/td>\n

12<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
13a<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
13b<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
13c(2)<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
13d<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
Self- Employ- ment<\/strong><\/td>\n14a  <\/strong>Netearnings(loss)fromself-employment   .  .  .  .  .  .  .  .  .  .  .  .  .  .  . b  <\/strong>Grossfarmingorfishingincome   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . c  <\/strong>Grossnonfarmincome   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n14a<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
14b<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
14c<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/p>\n

Credits<\/strong><\/td>\n

15a  <\/strong>Low-incomehousingcredit(section42(j)(5))  .  .  .  .  .  .  .  .  .  .  .  .  .  . b  <\/strong>Low-incomehousingcredit(other)   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . c  <\/strong>Qualifiedrehabilitationexpenditures(rentalrealestate)(attachForm 3468)  .  .  .  . d  <\/strong>Other rentalrealestate credits(seeinstructions)     Typea<\/p>\n

e  <\/strong>Other rentalcredits(seeinstructions)                                 Typea<\/p>\n

f     <\/strong>Other credits(seeinstructions)                                          Typea<\/td>\n

15a<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
15b<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
15c<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
15d<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
15e<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
15f<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/p>\n

ForeignTransactions<\/strong><\/td>\n

16a  <\/strong>NameofcountryorU.S.possessiona<\/p>\n

b  <\/strong>Grossincomefromallsources.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

c  <\/strong>Grossincomesourcedatpartnerlevel  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

Foreigngrossincomesourcedatpartnershiplevel<\/p>\n

d  <\/strong>Passivecategorya                 e <\/strong>Generalcategoryaf <\/strong>Other a<\/p>\n

Deductionsallocatedandapportionedatpartnerlevel<\/p>\n

g  <\/strong>Interest expenseah<\/strong>Other   .  .  .  .  .  .  .  .  .  .  a<\/p>\n

Deductionsallocatedandapportionedatpartnershipleveltoforeignsourceincome<\/p>\n

i   <\/strong>Passivecategorya                 j <\/strong>Generalcategoryak <\/strong>Other a<\/p>\n

l   <\/strong>Totalforeigntaxes (check one):a Paid          Accrued              .  .  .  .  .  .  .  . m  <\/strong>Reductionin taxes availableforcredit(attachstatement)  .  .  .  .  .  .  .  .  .  . n   <\/strong>Other foreigntaxinformation(attachstatement)  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n

 <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
16b<\/strong><\/td>\n<\/tr>\n
16c<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
16f<\/strong><\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
16h<\/strong><\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
16k<\/strong><\/td>\n<\/tr>\n
16l<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
16m<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
Alternative<\/strong><\/p>\n

Minimum Tax<\/strong><\/td>\n

17<\/strong>a  <\/strong>Post-1986depreciationadjustment  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . b  <\/strong>Adjustedgainorloss .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . c  <\/strong>Depletion (otherthan oilandgas) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . d  <\/strong>Oil,gas,andgeothermal properties\u2014grossincome .  .  .  .  .  .  .  .  .  .  .  . e  <\/strong>Oil,gas,andgeothermal properties\u2014deductions .  .  .  .  .  .  .  .  .  .  .  .  . f            <\/strong>Other AMTitems(attachstatement)  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n17a<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
17b<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
17c<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
17d<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
17e<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
17f<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/p>\n

Other Information<\/strong><\/td>\n

18a  <\/strong>Tax-exemptinterestincome.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . b  <\/strong>Other tax-exemptincome   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . c  <\/strong>Nondeductibleexpenses.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

19a  <\/strong>Distributionsofcash andmarketable securities        .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

b  <\/strong>Distributionsofotherproperty .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

20<\/strong>a  <\/strong>Investment income.  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . b  <\/strong>Investment expenses .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . c  <\/strong>Other itemsandamounts(attachstatement)   .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n

18a<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
18b<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
18c<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
19a<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
19b<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
20a<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
20b<\/strong><\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Form 1065<\/strong>(2013)<\/p>\n

 <\/p>\n

Analysis<\/strong>of NetIncome(Loss)<\/strong><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
1      <\/strong>Netincome(loss).CombineScheduleK,lines 1through11.Fromtheresult,subtractthesumof<\/p>\n

Schedule K, lines12 through13d,and16l .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .<\/td>\n

 <\/p>\n

1<\/strong><\/td>\n

 <\/td>\n <\/td>\n<\/tr>\n
2      <\/strong>Analysisby partnertype:<\/p>\n

a  <\/strong>Generalpartners<\/p>\n

b  <\/strong>Limitedpartners<\/td>\n

 <\/p>\n

(i)<\/strong>Corporate<\/td>\n

(ii)<\/strong>Individual<\/p>\n

(active)<\/td>\n

(iii)<\/strong>Individual<\/p>\n

(passive)<\/td>\n

 <\/p>\n

(iv)<\/strong>Partnership<\/td>\n

(v)<\/strong>Exempt<\/p>\n

Organization<\/td>\n

(vi)<\/strong><\/p>\n

Nominee\/Other<\/td>\n<\/tr>\n

 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
ScheduleL<\/strong><\/td>\nBalance Sheets perBooks<\/strong><\/td>\nBeginning oftaxyear<\/td>\nEndoftaxyear<\/td>\n<\/tr>\n
Assets                                                          <\/strong>(a)<\/strong><\/td>\n(b)<\/strong><\/td>\n(c)<\/strong><\/td>\n(d)<\/strong><\/td>\n<\/tr>\n
1      <\/strong>Cash    .  .  .  .  .  .  .  .  .  .  .  .  .<\/p>\n

2a  <\/strong>Tradenotesandaccountsreceivable.  .  .<\/p>\n

b  <\/strong>Lessallowance forbaddebts  .  .  .  .  .<\/p>\n

3      <\/strong>Inventories    .  .  .  .  .  .  .  .  .  .  .<\/p>\n

4      <\/strong>U.S.governmentobligations       .  .  .  .  .<\/p>\n

5      <\/strong>Tax-exemptsecurities       .  .  .  .  .  .  .<\/p>\n

6      <\/strong>Other currentassets(attachstatement) .  .<\/p>\n

7a  <\/strong>Loans topartners(orpersonsrelatedtopartners)<\/p>\n

b  <\/strong>Mortgageandrealestate loans          .  .  .  .<\/p>\n

8      <\/strong>Other investments(attachstatement).  .  .<\/p>\n

9a  <\/strong>Buildingsandotherdepreciableassets .  .<\/p>\n

b <\/strong>Lessaccumulateddepreciation         .  .  .  .<\/p>\n

10a  <\/strong>Depletable assets .  .  .  .  .  .  .  .  .<\/p>\n

b  <\/strong>Lessaccumulateddepletion         .  .  .  .  .<\/p>\n

11      <\/strong>Land (netofanyamortization) .  .  .  .  .<\/p>\n

12a  <\/strong>Intangible assets(amortizableonly)      .  .  .<\/p>\n

b  <\/strong>Lessaccumulatedamortization        .  .  .  .<\/p>\n

13      <\/strong>Other assets(attachstatement)        .  .  .  .<\/p>\n

14      <\/strong>Totalassets .  .  .  .  .  .  .  .  .  .  .<\/p>\n

Liabilitiesand Capital<\/strong><\/p>\n

15      <\/strong>Accountspayable .  .  .  .  .  .  .  .  .<\/p>\n

16      <\/strong>Mortgages,notes,bondspayable in lessthan 1 year<\/p>\n

17      <\/strong>Other currentliabilities (attachstatement)  .<\/p>\n

18      <\/strong>Allnonrecourse loans.  .  .  .  .  .  .  .<\/p>\n

19a  <\/strong>Loans frompartners(orpersonsrelatedtopartners)<\/p>\n

b  <\/strong>Mortgages,notes,bondspayable in1yearormore<\/p>\n

20      <\/strong>Other liabilities (attachstatement).  .  .  .<\/p>\n

21      <\/strong>Partners\u2019 capitalaccounts      .  .  .  .  .  .<\/p>\n

22      <\/strong>Totalliabilities andcapital       .  .  .  .  .  .<\/td>\n

 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
ScheduleM-1<\/strong><\/td>\nReconciliationof Income(Loss)perBooksWithIncome(Loss)perReturn<\/strong><\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Note.<\/strong>Schedule M-3may berequired insteadofSchedule M-1(seeinstructions).<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
1      <\/strong>Netincome(loss)perbooks.  .  .  .<\/p>\n

2      <\/strong>IncomeincludedonScheduleK,lines1,2,3c,<\/p>\n

5,6a,7,8,9a,10,and11,notrecordedon booksthisyear(itemize):<\/p>\n

3      <\/strong>Guaranteed  payments   (other  than healthinsurance)   .  .  .  .  .  .  .<\/p>\n

4      <\/strong>Expenses recordedonbooksthisyear notincludedonSchedule K,lines1 through13d,and16l(itemize):<\/p>\n

a  <\/strong>Depreciation $<\/p>\n

b  <\/strong>Travelandentertainment $<\/p>\n

5      <\/strong>Addlines1 through4 .  .  .  .  .  .<\/td>\n

 <\/td>\n6      <\/strong>Incomerecordedonbooksthisyearnotincluded onSchedule K,lines 1through11 (itemize):<\/p>\n

a  <\/strong>Tax-exemptinterest$<\/p>\n

 <\/p>\n

7      <\/strong>DeductionsincludedonScheduleK,lines<\/p>\n

1 through 13d, and 16l, not charged againstbookincomethisyear(itemize):<\/p>\n

a  <\/strong>Depreciation $<\/p>\n

 <\/p>\n

8      <\/strong>Addlines6 and7 .  .  .  .  .  .  .  .<\/p>\n

9      <\/strong>Income (loss)(Analysisof Net Income<\/p>\n

(Loss),line1).Subtractline8fromline5 .<\/td>\n

 <\/td>\n<\/td>\n<\/tr>\n
 <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/td>\n<\/tr>\n
 <\/td>\n<\/tr>\n
 <\/td>\n<\/td>\n<\/tr>\n
 <\/td>\n<\/td>\n<\/tr>\n
 <\/td>\n<\/tr>\n
ScheduleM-2<\/strong><\/td>\nAnalysis<\/strong>of Partners\u2019 CapitalAccounts<\/strong><\/td>\n<\/td>\n<\/tr>\n
1      <\/strong>Balanceatbeginningofyear         .  .  .<\/p>\n

2      <\/strong>Capitalcontributed: a<\/strong>Cash          .  .  .<\/p>\n

b <\/strong>Property      .  .<\/p>\n

3      <\/strong>Netincome(loss)perbooks.  .  .  .<\/p>\n

4      <\/strong>Other increases(itemize):<\/p>\n

5      <\/strong>Addlines1 through4 .  .  .  .  .  .<\/td>\n

 <\/td>\n6      <\/strong>Distributions: a<\/strong>Cash        .  .  .  .  .  .<\/p>\n

b <\/strong>Property      .  .  .  .  .<\/p>\n

7      <\/strong>Other decreases(itemize):<\/p>\n

 <\/p>\n

8      <\/strong>Addlines6 and7 .  .  .  .  .  .  .  .<\/p>\n

9      <\/strong>Balance atend ofyear.Subtractline8fromline5<\/td>\n

 <\/td>\n<\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/td>\n<\/tr>\n
 <\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/td>\n<\/tr>\n
 <\/td>\n <\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Form 1065<\/strong>(2013)<\/p>\n

 <\/p>\n

In the space that follows, show corporate income tax calculations and provide the written requirements of the assignment.<\/h1>\n","protected":false},"excerpt":{"rendered":"

Assignment Choice #2: Partnership Tax Returns Because it is important for accountants to demonstrate the filing requirements for specialized tax returns, for this final project\u2026<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8827,10099,10540,10536,10892,10538,10539,10537,10891],"tags":[10549,10616,10615,7687,10627,8857,10552,10295,10548,10622,8907],"class_list":["post-130026","post","type-post","status-publish","format-standard","hentry","category-australia-essays","category-buy-essay","category-cheap-essay-writers","category-get-assignments-done","category-page-paper","category-phd-essay-writers","category-research-paper-writing-service-for-any-topic","category-study-bay-essay","category-write-my-assignment-ireland","tag-ai-plagiarism-free-essay-writing-tool","tag-australian-best-tutors","tag-best-trans-tutors","tag-buy-essay-uk","tag-cheap-dissertation-writer","tag-help-with-writing-an-essay","tag-help-write-my-paper-ai-free","tag-homework-for-you","tag-online-essay-writers","tag-phd-essays","tag-write-my-essay-for-me"],"_links":{"self":[{"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/posts\/130026","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/comments?post=130026"}],"version-history":[{"count":0,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/posts\/130026\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/media?parent=130026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/categories?post=130026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.studyproessays.com\/help\/wp-json\/wp\/v2\/tags?post=130026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}