Additional Information for Schedule M-3 Filers - Form 1065 Part III - Questions 1-6

Sep 19, 2026

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Additional Information for Schedule M-3 filers for Form 1065 (Rev. 12-2014) collects compliance questions for U.S. income tax purposes. It asks whether, during the tax year, transfers occurred between a partnership and its partners that are subject to disclosure rules, whether disproportionate allocations of items were reported, and whether the partnership sold, exchanged, or transferred interests in intangible assets with related persons. It also covers acquisitions of intangible assets from related persons and whether the partnership changed accounting principles or methods.

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Schedule C (Form 1065)

Additional Information for Schedule M-3 Filers

Questions 1-6

| SCH
(For
(Rev.D
Depart
Interna | EDULE C
m 1065)
ecember 2014)
ment of the Treasury
l Revenue Service | Additional Information for Schedule M-3 Filers
▶Attach to Form 1065.See separate instructions.
▶Information about Schedule C(Form 1065)and its instructions is at www.irs.gov/form1065. | | OMB No.1545-0123 | | | | --- | --- | --- | --- | --- | --- | --- | | Name | of partnership | | Employer identification number | | | | | | | | | | Yes | No | | 1 | At any time during the tax year,were there any transfers between the partnership and its partners subject to the
disclosure requirements of Regulations section 1.707-8?.
....... | | | | | | | 2 | Does any amo
from another p
share of capita | unt reported on Schedule M-3,PartII,lines 7 or 8,column(d),reflect allocations to
artnership of income,gain,loss,deduction,or credit that are disproportionate to t
l in that partnership or its ratio for sharing other items of that partnership? · | this partnership
his partnership's
···. | | | | | 3 | At any time du
a related pers | ring the tax year,did the partnership sell,exchange,or transfer any interest in an int
on as defined in sections 267(b)and 707(b)(1)?.·········· | angible asset to | | | | | 4 | At any time d
person as defi | uring the tax year,did the partnership acquire any interest in an intangible asse
ned in sections 267(b)and 707(b)(1)?.··· · ·· | t from a related | | | | | 5 | At any time
accounting pu | during the tax year,did the partnership make any change in accounting princi
rposes?See instructions for a definition of change in accounting principle . | ple for financial | | | | | 6 | At any time du
tax purposes? | ring the tax year,did the partnership make any change in a method of accounting
. ... | for U.S.income | | | | # For Paperwork Reduction Act Notice,see the Instructions for Form 1065.Cat.No.49945SSchedule C(Form 1065)(Rev.12-2014)

FAQs

What is the purpose of this Schedule M-3 filer information for Form 1065?

It gathers required responses for Schedule M-3 filers related to partnership transactions, allocations, intangible asset activity, and accounting changes during the tax year.

Are questions 1 through 4 about transactions between the partnership and related parties?

Yes. Questions 1 and 3–4 focus on transfers, and on selling/exchanging/transferring or acquiring interests in intangible assets with related persons, as defined by the form instructions.

Which questions address accounting principle or method changes?

Question 5 asks about changes in accounting principles, and question 6 asks about changes in the method of accounting for U.S. income tax purposes.

Sep 19, 2026

Upload by Patrick