[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303823-105":53,"doc-detail-303823-en":118},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":111,"head_meta":113,"extra_data":115,"updated_unix":117},105,"en","form-1065-us-return-of-partnership-income-2006","Form 1065 - U.S. Return of Partnership Income (2006)","","U.S. Form 1065 (2006) is the federal return used to report partnership income for a calendar year or tax year. It collects partner and business identification, start date, accounting method, total assets, and checks for return type changes and schedules. The form calculates income and deductions across multiple line items, including gross receipts, cost of goods sold, ordinary income, and qualified deduction categories, then determines ordinary business income (loss). It also includes Cost of Goods Sold section guidance, inventory computations, and signature and preparer information, with compliance notes and attachments requirements.",{"@graph":63,"@context":110},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-1065-us-return-of-partnership-income-2006/303823/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-1065-us-return-of-partnership-income-2006/303823.png","ImageObject",442,249,{"name":88,"@type":89},"Đào","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104],{"name":105,"@type":106,"acceptedAnswer":107},"How is cost of goods sold calculated on the form?","Question",{"text":108,"@type":109},"The Cost of Goods Sold section computes totals from beginning inventory, purchases, labor, additional section 263A costs, and other costs, then subtracts ending inventory to arrive at the cost of goods sold amount used on page 1.","Answer","https://schema.org",{"og:url":78,"og:type":112,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":114,"canonical":78},"index,follow",{"doc_id":116,"site_id":56},303823,1790121955,{"code":4,"msg":5,"data":119},{"doc_id":116,"user_id":120,"nickname":88,"user_avatar":121,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":122,"file_id":123,"file_url":124,"file_type":125,"file_size":126,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":127,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":128,"faqs":129,"seo_title":130,"seo_description":61,"update_tm":131,"read_time":73},1374402968488,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Form 1065  \nDepartment of the Treasury Internal Revenue Service  \n\n| A Principal business activity |\n| --- |\n| B Principal product or service |\n| C Business code number |\n\nU.S . Return of Partnership Income For calendar year 2006, or tax year beginning  , 2006, ending  , 20  .  \n© See separate instructions.  \nOMB No. 1545-0099  \n2006  \n\n| Name of partnership | D | Employer identification number |  |\n| --- | --- | --- | --- |\n| Number, street, and room or suite [no. If a P.O. box](no. If a P.O. box), see the instructions. | E | Date business started |  |\n| City or town, state, and ZIP code | F\u003Cbr>$ | Total assets (see the instructions) |  |\n\nUse the IRS label. Otherwise, print  \nor type.  \nG Check applicable boxes: (1)  Initial return (2)  Final return (3)  Name change (4)  Address change (5)  Amended return  \nH Check accounting method: (1)  Cash (2)  Accrual (3)  Other (specify) ©   \nI Number of Schedules K-1 . Attach one for each person who was a partner at any time during the tax year ©  J Check if Schedule M-3 required (attach Schedule M-3)    \nCaution. Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.  \n\n| Income | 1a Gross receipts or sales  b Less returns and allowances  |  |  |  |  | 1a 1b |  |  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  |  |  |  |  |  |  | 1c |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 2 |  |  |  |  |\n|  | 2 Cost of goods sold (Schedule A, line 8) \u003Cbr>3 Gross profit. Subtract line 2 from line 1c \u003Cbr>4 Ordinary income (loss) from other partnerships, estates, and trusts (attach statement)\u003Cbr>5 Net farm profit (loss) (attach Schedule F (Form 1040)) \u003Cbr>6 Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) \u003Cbr>7 Other income (loss) (attach statement) \u003Cbr>8 Total income (loss). Combine lines 3 through 7 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 3 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 4 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 5 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 6 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 7 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 8 |  |  |  |  |\n| Deductions (see the instructions for limitations) | 9 Salaries and wages (other than to partners) (less employment credits) \u003Cbr>10 Guaranteed payments to partners \u003Cbr>11 Repairs and maintenance \u003Cbr>12 Bad debts \u003Cbr>13 Rent \u003Cbr>14 Taxes and licenses \u003Cbr>15 Interest \u003Cbr>16a Depreciation (if required, attach Form 4562)  b Less depreciation reported on Schedule A and elsewhere on return\u003Cbr>16a 16b\u003Cbr>17 Depletion (Do not deduct oil and gas depletion.) \u003Cbr>18 Retirement plans, etc. \u003Cbr>19 Employee benefit programs \u003Cbr>20 Other deductions (attach statement) \u003Cbr>21 Total deductions. Add the amounts shown in the far right column for lines 9 through 20  |  |  |  |  |  |  |  |  |  |  | 9 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 10 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 11 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 12 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 13 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 14 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 15 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 16c |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 17 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 18 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 19 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 20 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 21 |  |  |  |  |\n| 22 Ordinary business income (loss). Subtract line 21 from line 8 \u003Cbr>23 Credit for federal telephone excise tax paid (attach Form 8913) |  |  |  |  |  |  |  |  |  |  |  | 22 |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |  |  |  | 23 |  |  |  |  |\n| Sign\u003Cbr>H","cbCaib6NEBk1ImSp","https://ap.wps.com/l/cbCaib6NEBk1ImSp","pdf",434283,"English","# General information\n## Partnership and accounting details\n# Income and deductions\n## Income section\n## Deductions section\n# Ordinary business income\n# Cost of Goods Sold\n## Inventory and cost calculations\n## Valuation methods and additional notes\n# Signature and preparer information","[{\"question\":\"How is cost of goods sold calculated on the form?\",\"answer\":\"The Cost of Goods Sold section computes totals from beginning inventory, purchases, labor, additional section 263A costs, and other costs, then subtracts ending inventory to arrive at the cost of goods sold amount used on page 1.\"}]","Form 1065 - U.S. Return of Partnership Income (2006) | PDF",1789807407]