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2005 Tax Preparation2005 tax preparation Publication 541 - Introductory Material Table of Contents Reminder IntroductionTax questions. 2005 tax preparation Ordering forms and publications. 2005 tax preparation Useful Items - You may want to see: Reminder Photographs of missing children. 2005 tax preparation The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2005 tax preparation Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2005 tax preparation You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2005 tax preparation Introduction This publication provides supplemental federal income tax information for partnerships and partners. 2005 tax preparation It supplements the information provided in the Instructions for Form 1065, U. 2005 tax preparation S. 2005 tax preparation Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065). 2005 tax preparation Generally, a partnership does not pay tax on its income but “passes through” any profits or losses to its partners. 2005 tax preparation Partners must include partnership items on their tax returns. 2005 tax preparation For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. 2005 tax preparation Members of oil and gas partnerships should read about the deduction for depletion in chapter 9 of that publication. 2005 tax preparation Certain partnerships must have a tax matters partner (TMP) who is also a general partner. 2005 tax preparation For information on the rules for designating a TMP, see Designation of Tax Matters Partner (TMP) in the Form 1065 instructions and section 301. 2005 tax preparation 6231(a)(7)-1 of the regulations. 2005 tax preparation Many rules in this publication do not apply to partnerships that file Form 1065-B, U. 2005 tax preparation S. 2005 tax preparation Return of Income for Electing Large Partnerships. 2005 tax preparation For the rules that apply to these partnerships, see the instructions for Form 1065-B. 2005 tax preparation However, the partners of electing large partnerships can use the rules in this publication except as otherwise noted. 2005 tax preparation Withholding on foreign partner or firm. 2005 tax preparation If a partnership acquires a U. 2005 tax preparation S. 2005 tax preparation real property interest from a foreign person or firm, the partnership may have to withhold tax on the amount it pays for the property (including cash, the fair market value of other property, and any assumed liability). 2005 tax preparation If a partnership has income effectively connected with a trade or business in the United States, it must withhold on the income allocable to its foreign partners. 2005 tax preparation A partnership may have to withhold tax on a foreign partner's distributive share of fixed or determinable income not effectively connected with a U. 2005 tax preparation S. 2005 tax preparation trade or business. 2005 tax preparation A partnership that fails to withhold may be held liable for the tax, applicable penalties, and interest. 2005 tax preparation For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 2005 tax preparation Comments and suggestions. 2005 tax preparation We welcome your comments about this publication and your suggestions for future editions. 2005 tax preparation You can write to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. 2005 tax preparation NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2005 tax preparation Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2005 tax preparation You can send us comments from www. 2005 tax preparation irs. 2005 tax preparation gov/formspubs. 2005 tax preparation Click on “More Information” and then on “Comment on Tax Forms and Publications. 2005 tax preparation ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2005 tax preparation Tax questions. 2005 tax preparation If you have a tax question, check the information available at IRS. 2005 tax preparation gov or call 1-800-829-4933. 2005 tax preparation We cannot answer tax questions at the address listed above. 2005 tax preparation Ordering forms and publications. 2005 tax preparation Visit www. 2005 tax preparation irs. 2005 tax preparation gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the addresses shown under How To Get Tax Help in the back of this publication. 2005 tax preparation Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 537 Installment Sales 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2005 tax preparation Prev Up Next Home More Online Publications
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