Читать книгу Start Your Own Corporation - Garrett Sutton - Страница 36

Limited partnerships, like general partnerships, are flow-through tax entities. The limited partnership files an informational partnership tax return (IRS Form 1065, “U.S. Return of Partnership Income,” the same as a general partnership), and each partner receives an IRS Schedule K-l (1065), “Partner’s Share of Income, Deductions, Credits, etc.,” from the partnership. Each partner then files the K-l with their individual IRS 1040 tax return. A copy of these forms are found at http://www.corporatedirect.com/start-your-own-corporation/.