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Salinas California Form 1065 (Schedule B-1): What You Should Know
With respect to Form 1065, U.S. Return of Partnership Income, Deductions, Credits, etc. 31 Aug 2025 — (3) IRM 3.0.114.4-2.5, Revised Instructions on Schedule K-1, U.S. Return of Partnership Interest Income. This revised IRM replaces previous instructions on Schedule K-1, Partner's Share of Form 1065, U.S. Return of Partnership Income, Deductions, Credits, etc. Previously issued instructions changed to: (3-1) CPU 22U0369-RPT-15 issued 05-26-2020; (3) IRM 3.0.114.4-2.5 revised 15Mar2016; 3.03.1.8.2, Taxpayer Information Worksheet, in which taxpayers are instructed to enter their Form 1065, U.S. Return of Partnership Interest Income. 31 Aug 2025 — (3-2) IRM 3.0.114.3.6, Taxpayer Information Worksheet, in which taxpayers are instructed to enter their partner's partnership share of partnership income or deductions. Previously, individuals were instructed to enter their partner's Form 1065, U.S. Return of Partnership Interest Income.  31 Aug 2025 — (3) IRM 3.20.2.2.3, IRS Estates, Filer Directives for Schedule K-1, U.S. Return of Partnership Interest Income, in which taxpayers are instructed to include their partner's Schedule K-1, U.S. Return of Partnership Interest Income. Previously, individuals were instructed to enter your partner's Schedule K-1, U.S. Return of Partnership Interest Income in the column containing Form 1065, Partner's Share of partnership income/deductions/others. 31 Aug 2025 — (3-3) IRM 3.20.3.1.3, Inland Revenue Bulletin. [Perform the procedure for the Inland Revenue Bulletin for each year]. The form to be filed by the taxpayer is 1065.  3.0.107 Partner's Share of Income, Deductions, Credits etc. 5-1, Partner's Share of Income, Deductions, Credits, etc.
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