Transfer of Property to a Foreign Partnership
SCHEDULE O
OMB No. 1545-1668
(under section 6038B)
(Form 8865)
2017
Attach to Form 8865. See Instructions for Form 8865.
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Department of the Treasury
Go to for instructions and the latest information.
Internal Revenue Service
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Name of transferor
Filer’s identifying number
Name of foreign partnership
EIN (if any)
Reference ID number (see instructions)
1 a Is the partnership a section 721(c) partnership (as defined in Temporary Regulations section
Yes
No
1.721(c)-1T(b)(14)? See instructions .
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b If “Yes,” was the gain deferral method applied to avoid the recognition of gain upon the contribution of property?
Yes
No
2
Was any intangible property transferred considered or anticipated to be, at the time of the transfer or at any
time thereafter, a platform contribution as defined in Regulations section 1.482-7(c)(1)? .
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Yes
No
Part I
Transfers Reportable Under Section 6038B
(a)
(b)
(c)
(d)
(e)
(f)
Type of property
Date of
Number of items
Fair market value
Cost or other
Section 704(c)
Gain recognized
allocation method
transfer
transferred
on date of transfer
basis
on transfer
Cash
Stock, notes receivable
and payable, and other
securities
Inventory
Tangible
property
used in trade
or business
Intangible
property
described in
section 197(f)(9)
Intangible property,
other than intangible
property described in
section 197(f)(9)
Other
property
Totals
3
Enter the transferor’s percentage interest in the partnership: (a) Before the transfer
(b) After the transfer
%
%
Supplemental Information Required To Be Reported (see instructions):
Part II
Dispositions Reportable Under Section 6038B
(f)
(h)
(a)
(b)
(c)
(d)
(e)
(g)
Depreciation
Depreciation
Type of
Date of
Date of
Manner of
Gain recognized
recapture
Gain allocated
recapture allocated
recognized
property
original transfer
disposition
disposition
by partnership
to partner
to partner
by partnership
Is any transfer reported on this schedule subject to gain recognition under section 904(f)(3) or
Part III
section 904(f)(5)(F)? .
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Yes
No
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For Paperwork Reduction Act Notice, see the Instructions for Form 8865.
Cat. No. 25909U
Schedule O (Form 8865) 2017
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