OMB No. 1545-1668

year beginning , 2008

, 20

Schedule K-1

(Form 8865)

Information About the Partnership

Partner’s Share of Income, Deductions,

Credits, etc.

Department of the Treasury

Internal Revenue Service

2008

ending

Part III

Part I

Part II

A Partnership’s employer identification number

B Partnership’s name, address, city, state, and ZIP code

Information About the Partner

C Partner’s identifying number

D Partner’s name, address, city, state, and ZIP code

E Partner’s share of profit, loss, capital, and deductions: 

(see Partner’s Instr. (Form 1065))

Beginning Ending

Profit %

Loss

Capital

F Partner’s capital account analysis:

Beginning capital account 

Capital contributed during the year 

Current year increase (decrease) 

Withdrawals & distributions 

Ending capital account 

Tax basis GAAP Section 704(b) book

Other (explain)

%

% %

% %

$

$

$

$

$

( )

Final K-1 Amended K-1

Partner’s Share of Current Year Income,

Deductions, Credits, and Other Items

1 Ordinary business income (loss)

2 Net rental real estate income (loss)

15 Credits

4 Guaranteed payments

5 16 Foreign transactions

12 Section 179 deduction

18 Tax-exempt income and

nondeductible expenses

13 Other deductions

Cat. No. 28396B Schedule K-1 (Form 8865) 2008

© See back of form and separate instructions.

Interest income

6a Ordinary dividends

6b Qualified dividends

7 Royalties

8 Net short-term capital gain (loss)

9a Net long-term capital gain (loss)

9b Collectibles (28%) gain (loss)

10 Net section 1231 gain (loss)

11 Other income (loss)

14 Self-employment earnings (loss)

9c Unrecaptured section 1250 gain 17 Alternative minimum tax 

(AMT) items

19 Distributions

20 Other information

For Paperwork Reduction Act Notice, see Instructions for Form 8865.

3 Other net rental income (loss)

Deductions % %

For IRS Use Only

*See attached statement for additional information.

For calendar year 2008, or tax
Schedule K-1 (Form 8865) 2008 Page 2

This list identifies the codes used on Schedule K-1 for partners and provides summarized reporting information for partners who

file Form 1040. For detailed reporting and filing information, see the Partner’s Instructions for Schedule K-1 (Form 1065) and the

instructions for your income tax return.

Ordinary business income (loss). Determine whether the income (loss) is

passive or nonpassive and enter on your return as follows:

Report on

Passive loss See Partner’s Instr. (Form 1065)

Passive income Schedule E, line 28, column (g)

Nonpassive loss Schedule E, line 28, column (h)

Nonpassive income Schedule E, line 28, column (j)

Net rental real estate income (loss)

Other net rental income (loss)

Net income Schedule E, line 28, column (g)

Net loss See Partner’s Instr. (Form 1065)

Guaranteed payments Schedule E, line 28, column (j)

Interest income Form 1040, line 8a

6a. Form 1040, line 9a

6b. Form 1040, line 9b

Royalties Schedule E, line 4

Net short-term capital gain (loss) Schedule D, line 5, column (f)

Code

9a. Net long-term capital gain (loss) Schedule D, line 12, column (f)

9b. Collectibles (28%) gain (loss)

9c. Unrecaptured section 1250 gain See Partner’s Instr. (Form 1065)

28% Rate Gain Worksheet, line 4

(Schedule D instructions)

Net section 1231 gain (loss)

Other income (loss)

Section 179 deduction

A Other portfolio income (loss)

B Involuntary conversions

Other deductions

C Sec. 1256 contracts & straddles Form 6781, line 1

D Mining exploration costs recapture

E Cancellation of debt

A Cash contributions (50%)

C Noncash contributions (50%)

E Capital gain property to a 50%

organization (30%)

B Cash contributions (30%)

D Noncash contributions (30%)

F Capital gain property (20%)

Deductions—portfolio (2% floor)

H

Deductions—portfolio (other)

I

Investment interest expense

L

Deductions—royalty income

Form 4952, line 1

J Section 59(e)(2) expenditures

Schedule E, line 18

K

Amounts paid for medical insurance

Credits

A Net earnings (loss) from

self-employment Schedule SE, Section A or B

B Gross farming or fishing income See Partner’s Instr. (Form 1065)

C Gross non-farm income

A

B

Qualified rehabilitation expenditures

(rental real estate)

E

G

H

Other rental credits

Alcohol and cellulosic biofuel fuels credit

K

Work opportunity credit

L

Disabled access credit

M

Empowerment zone and renewal

community employment credit Form 8844, line 3

N

Credit for increasing research

activities

O

Foreign transactions

A Name of country or U.S.

possession

B Gross income from all sources Form 1116, Part I

C Gross income sourced at partner level

Foreign gross income sourced at partnership level

D Passive category

E General category Form 1116, Part I

F Other

Deductions allocated and apportioned at partner level

G Interest expense Form 1116, Part I

H Other Form 1116, Part I

Deductions allocated and apportioned at partnership level

to foreign source income

I Passive category

J General category

Other information

L Total foreign taxes paid Form 1116, Part II

M Total foreign taxes accrued Form 1116, Part II

N Reduction in taxes available for credit Form 1116, line 12

O Foreign trading gross receipts Form 8873

P Extraterritorial income exclusion Form 8873

Q Other foreign transactions See Partner’s Instr. (Form 1065)

Alternative minimum tax (AMT) items

A Post-1986 depreciation adjustment

See Partner’s Instr.

(Form 1065) and the

Instructions for

Form 6251

B Adjusted gain or loss

C Depletion (other than oil & gas)

D Oil, gas, & geothermal—gross income

E Oil, gas, & geothermal—deductions

F Other AMT items

Other information

D

Look-back interest—completed

long-term contracts

E

Look-back interest—income forecast

method

P

Unrelated business taxable income

H

Interest expense for corporate

partners

F

Dispositions of property with

section 179 deductions

I

Section 453(l)(3) information

Code Report on

Ordinary dividends

Qualified dividends

F Other income (loss)

See Pub. 535

Form 1040, line 21 or Form 982

O

P Preproductive period expenses

Commercial revitalization deduction

from rental real estate activities

S

Domestic production activities

information

Q

Pensions and IRAs

V

Other deductions

See Form 8903 instructions

See Form 8582 instructions

Schedule A, line 1 or Form 1040,

line 29

See Partner’s Instr. (Form 1065)

Schedule A, line 23

Schedule A, line 28

Self-employment earnings (loss)

Credit for employer social security

and Medicare taxes

Form 1040, line 62

V

T

S

R

J

I

U

K Other

Form 1116, Part I

Tax-exempt income and nondeductible expenses

A Tax-exempt interest income Form 1040, line 8b

B Other tax-exempt income

C Nondeductible expenses

A Cash and marketable securities

B Other property

Distributions

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

J

Section 453A(c) information

C Fuel tax credit information

M

CCF nonqualified withdrawals

K

Section 1260(b) information

L

Interest allocable to production

expenditures

A Investment income

B Investment expenses

N

Depletion Information—oil and gas

O

Amortization of reforestation costs

Q

Precontribution gain (loss)

%

Educational assistance benefits

M

Dependent care benefits

N

Form 2441, line 14

Note: If you have a section 179 deduction or any partner-level deductions, see

the Partner’s Instr. (Form 1065) before completing Schedule SE.

Recapture of section 179 deduction

G

Form 4952, line 4a

Form 4952, line 5

Form 4136

See Form 8697

See Form 8866

See Partner’s Instr. (Form 1065) %

1.

2.

3.

4.

5.

7.

8.

10.

11.

12.

13.

14.

15.

16.

17.

18.

19.

20.

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

R

Reforestation expense deduction See Partner’s Instr. (Form 1065)

Undistributed capital gains credit Form 1040, line 68; box a

T

U Qualified production activities income Form 8903, line 7

Employer’s Form W-2 wages Form 8903, line 15

Backup withholding

See Partner’s Instr. (Form 1065)

%

%

%

%

Qualified rehabilitation expenditures

(other than rental real estate)

Basis of energy property See Partner’s Instr. (Form 1065)

Recapture of low-income housing

credit (section 42(j)(5)) Form 8611, line 8

Recapture of low-income housing

credit (other) Form 8611, line 8

Recapture of other credits

See Form 4255

W

Recapture of investment credit

See Partner’s Instr. (Form 1065)

P Other credits See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

C Distribution subject to section 737

X Other information

G Contributions (100%)

W

Low-income housing credit (section

42(j)(5)) from pre-2008 buildings

Low-income housing credit (other)

from pre-2008 buildings

C Low-income housing credit (section

42(j)(5)) from post-2007 buildings

%

D Low-income housing credit (other)

from post-2007 buildings

Form 6478, line 9

Form 5884, line 3

See Partner’s Instr. (Form 1065)

See Partner’s Instr. (Form 1065)

Form 8846, line 5

F Other rental real estate credit %

Form 8586, line 11

Form 8586, line 11

See Partner’s Instr. (Form 1065)

%