Schedule M-2 (Form 1065): Analysis of Partners' Capital Accounts. Labeled 'Schedule M-2' within a Form 1065 filing. Reconciles beginning and ending balances in partners' capital accounts, showing contributions, current-year income, and distributions. Typically this schedule is part of the standard Form 1065 return packet and should be included in the Form 1065 subdocument. Only classify it separately when it is clearly a standalone schedule packet outside the core Form 1065 page sequence. Schedule M-2 pages within a Form 8865 (foreign partnership) or Form 1120-S should remain part of that parent form's subdocument.