Form D-65 - Partnership Return Of Income - 2013 Page 6

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Items exempt from tax
Filling out the form
All items of income received and claimed as exempt from tax must be
To aid us in processing your return, please follow these rules:
explained in a copy of the Schedule K of the federal Form 1065. Attach
the copy to your DC Form D-65. Some items of this type are:
Do not print outside the boxes.
(1) Tax-Free Interest. Attach a statement reporting interest on:
Use black ink.
R O B E R T S
Print in CAPITAL letters.
(a) obligations of a state, territory of the United States or any
political subdivision thereof, or DC; and
Leave a space between
8
E L M
(b) obligations of the United States, its agencies, or
words and between
instrumentalities.
words and numbers.
(2) Proceeds from life insurance policies. In general, the proceeds of life
Write 3s with a rounded
3 7
3 7
insurance policies paid to the partnership due to the death of a partner
top, not a fl at top.
are exempt. However, if any part of the proceeds is held by the insurer
Write 7s without a
under an agreement to pay interest, the interest is taxable.
middle bar.
x
Information at source
Fill in ovals completely.
Every partnership which in the course of its trade or business, during
Do not “✓“ or “x” ovals.
calendar year 2013, pays (1) interest, rents, commissions, or other fi xed or
$
.00
Do not enter cents. Round
determinable income of $600 or more, or (2) salaries and wages of $600
5 7 2 0 4
.
00
cents to the nearest dollar.
or more, must submit copies of federal Forms 1095 and 1099 unless
the payment is specifi cally exempted by District of Columbia Municipal
Note: Your social security number is used for tax purposes only.
Regulations (DCMR) 9-111.
Personal information
Getting started
Complete the personal information as instructed using CAPITAL
Do not cross out the tax year on the 2013 return. If you are not fi ling
letters and black ink. Use one block per letter, including using a space
a 2013 D-65 Partnership Return, do not use this booklet. Request a
between address fi elds. Please write clearly, otherwise this can delay
booklet for the specifi c year you are fi ling by calling our Forms Center
processing your return.
at (202) 442-6546, or visit the Customer Service Center at 1101 4th
Street, SW, FL2, Washington, DC 20024. You may also visit our website
Signature
at for prior year partnership returns.
The return must be signed by a partner or member. If receivers, trustees
Use the same method of accounting on your DC Form D-65 as that used
in bankruptcy, or assignees are in control of the property or business
on your federal tax return.
organization, they must sign the return.
To complete the Form D-65, in general you will need:
When the return is prepared by someone (for compensation) other
• Copies of your completed 2013 federal forms as applicable (1065,
than a member or an employee of the partnership, they must sign as
Schedule K-1, etc.)
the preparer at the bottom of page 2 of the DC Form D-65.
• A pen with black ink
• A calculator
Paid Preparer Tax Identifi cation Number (PTIN)
Not all items will apply. If an amount is zero, make no entry, leave the
line blank.
IRS rules have changed. If you are a paid preparer, you are required to
have an IRS PTIN issued by the IRS. A PTIN is a number issued and
The return must be fi led for calendar year 2013, or other taxable year
authorized by the IRS to fi le a return on the taxpayer’s behalf
beginning in 2013, covering the same tax period reported on the return
fi led with the IRS. Fill in the tax period ending on page 1 as MMYY.
All entries on the return and attachments are whole dollars only. Do not
enter cents. Round cents to the nearest dollar.
Examples:
$10,500.50 rounds to $10,501
$10,500.49 rounds to $10,500
Taxpayer Identifi cation Number (TIN)
You must have a TIN.
A Federal Employer Identifi cation Number (FEIN) is a number issued by
the IRS. To apply for a FEIN, get Form SS-4, Application for Employer
Identifi cation Number, or get this form online at Click on
Employer Identifi cation Number (EIN) under Starting a Business. You
may also get this form by calling 1-800-TAX-FORM (1-800-829-3676).

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