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Taxact2010Taxact2010 Publication 541 - Introductory Material Table of Contents Reminder IntroductionTax questions. Taxact2010 Ordering forms and publications. Taxact2010 Useful Items - You may want to see: Reminder Photographs of missing children. Taxact2010 The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Taxact2010 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Taxact2010 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. Taxact2010 Introduction This publication provides supplemental federal income tax information for partnerships and partners. Taxact2010 It supplements the information provided in the Instructions for Form 1065, U. Taxact2010 S. Taxact2010 Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065). Taxact2010 Generally, a partnership does not pay tax on its income but “passes through” any profits or losses to its partners. Taxact2010 Partners must include partnership items on their tax returns. Taxact2010 For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. Taxact2010 Members of oil and gas partnerships should read about the deduction for depletion in chapter 9 of that publication. Taxact2010 Certain partnerships must have a tax matters partner (TMP) who is also a general partner. Taxact2010 For information on the rules for designating a TMP, see Designation of Tax Matters Partner (TMP) in the Form 1065 instructions and section 301. Taxact2010 6231(a)(7)-1 of the regulations. Taxact2010 Many rules in this publication do not apply to partnerships that file Form 1065-B, U. Taxact2010 S. Taxact2010 Return of Income for Electing Large Partnerships. Taxact2010 For the rules that apply to these partnerships, see the instructions for Form 1065-B. Taxact2010 However, the partners of electing large partnerships can use the rules in this publication except as otherwise noted. Taxact2010 Withholding on foreign partner or firm. Taxact2010 If a partnership acquires a U. Taxact2010 S. Taxact2010 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). Taxact2010 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. Taxact2010 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. Taxact2010 S. Taxact2010 trade or business. Taxact2010 A partnership that fails to withhold may be held liable for the tax, applicable penalties, and interest. Taxact2010 For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Taxact2010 Comments and suggestions. Taxact2010 We welcome your comments about this publication and your suggestions for future editions. Taxact2010 You can write to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Taxact2010 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. Taxact2010 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Taxact2010 You can send us comments from www. Taxact2010 irs. Taxact2010 gov/formspubs. Taxact2010 Click on “More Information” and then on “Comment on Tax Forms and Publications. Taxact2010 ” 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. Taxact2010 Tax questions. Taxact2010 If you have a tax question, check the information available at IRS. Taxact2010 gov or call 1-800-829-4933. Taxact2010 We cannot answer tax questions at the address listed above. Taxact2010 Ordering forms and publications. Taxact2010 Visit www. Taxact2010 irs. Taxact2010 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. Taxact2010 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. Taxact2010 Prev Up Next Home More Online Publications
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