SCHEDULE P OMB No. 1545-0126 List of Foreign Partner Interests in Partnerships (Form 1120-F)

© Attach to Form 1120-F.

Department of the Treasury

Internal Revenue Service

Name of corporation (foreign partner) Employer identification number (EIN)

List of Foreign Partner Interests in Partnerships

© See separate instructions.

1

2

12

4

3

5

6

8

13

14a

7

9

10

11

A

B

C

D

(a) Name of partnership

Note: If corporation has more than 4 partnership interests, continue on separate page. See instructions.

(b) Address (c) EIN

Total

Foreign Partner Income and Expenses: Reconciliation to Schedule K-1 (Form 1065)

A B C D

Net income (loss) reported on lines 1

through 3, Schedule K-1

Gross income included on lines 1

through 3, Schedule K-1

Interest expense on lines 1 through 3,

Schedule K-1

Other non-interest expenses on lines 1 

through 3, Schedule K-1

Gross effectively connected income (ECI) 

on lines 1 through 3, Schedule K-1

Non-interest expenses on lines 1 through

3, Schedule K-1, allocated to gross ECI

Other gross income reported on

Schedule K-1

Other non-interest expenses reported

on Schedule K-1

Other interest expense reported on

Schedule K-1, lines 13 and 18

Total interest expense. Add lines 12

and 13

Other gross ECI reported on

Schedule K-1

Other non-interest expenses reported

on Schedule K-1 allocated to ECI

Total gross income. Add lines 2

and 6

Total gross effectively connected

income. Add lines 3 and 7

For Privacy Act and Paperwork Reduction Act Notice, Cat. No. 49677Z

see the Instructions for Form 1120-F.

Schedule P (Form 1120-F) 2008

Schedules K-1

b Interest expense directly allocable

under Temporary Regulations section

1.882-5T(a)(1)(ii)(B). (Note: Include the

line 14b total on Schedule I, line 22.)

c Subtract line 14b from line 14a. (Note:

Enter the line 14c total on Schedule I,

line 9, column (b).)

2008

(d) For each partnership, is the foreign

corporation’s distributive share ECI, or

treated as ECI, in whole or in part, with a

U.S. trade or business determined

under section 875 (see instructions)?

Part I

Part II

Yes

Yes

Yes

Yes

No

No

No

No
15

16a

18

19

20

17

Total

Schedule P (Form 1120-F) 2008

A B C D

Partner’s liabilities included in outside

basis under section 752 that give rise

to directly allocable interest expense

under Temporary Regulations section

1.882-5T(a)(1)(ii)(B)

Partner’s liabilities under Regulations

section 1.884-1(d)(3)(vi). (Note: Enter

the line 17 total on Schedule I, line 8,

column (b).)

Partner’s outside basis under

Regulations section 1.884-1(d)(3)(vi).

Add lines 16d and 17

Partner’s outside basis allocable to ECI

under Regulations section 1.884-1(d)(3)(i). 

(Note: Enter the line 19 total on Schedule

I, line 5, column (b).)

Section 705 outside basis

Enter “income” or “asset” to indicate

the allocation method used on line 19

(see instructions)

Schedule P (Form 1120-F) 2008

Foreign Partner’s Average Outside Basis Under Regulations sections 1.882-5(b) and 1.884-1(d)(3)

Schedules K-1

b All other liabilities included in partner’s 

outside basis under section 752

c Add lines 16a and 16b

d Subtract line 16c from line 15

Page 2

Part III