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Form 990
Return of Organization Exempt From Income Tax · Auto-populated from Ledger
TAX YEAR:
Form 990
Department of the Treasury
Internal Revenue Service
Internal Revenue Service
OMB No. 1545-0047
20
Open to Public Inspection
20
Open to Public Inspection
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
▶ Do not enter social security numbers on this form as it may be made public.
▶ Go to www.irs.gov/Form990 for instructions and the latest information.
▶ Do not enter social security numbers on this form as it may be made public.
▶ Go to www.irs.gov/Form990 for instructions and the latest information.
A For the 2024 calendar year, or tax year beginning _______, 20__, and ending _______, 20__
B Check if applicable:
D Employer identification number
C
Name of organization
Doing business as
Number and street (or P.O. box if mail not delivered to street address)
City or town, state or province, country, and ZIP or foreign postal code
E Telephone number
F Name and address of principal officer
G Gross receipts $
F Name and address of principal officer
G Gross receipts $
H(a) Is this a group return for subordinates? Yes No
H(b) Are all subordinates included? Yes No
I Tax-exempt status:
501(c)(3)
501(c)( ) (insert no.)
4947(a)(1)
527
Part I Summary
1
Briefly describe the organization's mission or most significant activities:
2
Check this box ▶ if the organization discontinued its operations or disposed of more than 25% of its net assets.
3
Number of voting members of the governing body (Part VI, line 1a)
4
Number of independent voting members of the governing body (Part VI, line 1b)
5
Total number of individuals employed in calendar year (Part V, line 2a)
Revenue
1
Contributions, gifts, grants, and similar amounts received
2
Program service revenue including government fees and contracts
3
Investment income (Part VIII, column (A), lines 3, 4, and 7d)
4
Other revenue (Part VIII, column (A), line 12)
5
Financial asset recognition / property interest income (accrual method)
12
Total revenue — add lines 1–11 (must equal Part VIII, column (A), line 12)
Expenses
13
Grants and other assistance to domestic organizations (Part IX, col. (A), line 1)
14
Benefits paid to or for members
15
Salaries, other compensation, employee benefits (Part IX, col. (A), lines 5–10)
17
Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)
18
Total expenses — add lines 13–17 (must equal Part IX, col. (A), line 25)
19
Revenue less expenses — subtract line 18 from line 12
Net Assets or Fund Balances (Part X)
20
Total assets (Part X, line 16)
21
Total liabilities (Part X, line 26)
22
Net assets or fund balances (subtract line 21 from line 20)
Sign Here — Under penalties of perjury, I declare that I have examined this return…
Signature of officer ___________________________________________
Date ________________
Type or print name and title
Cat. No. 11282Y Form 990 (2024)
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Form 990-EZ
Short Form Return of Organization Exempt From Income Tax · Gross receipts < $200,000 & assets < $500,000
Form 990-EZ
Department of the Treasury
Internal Revenue Service
Internal Revenue Service
OMB No. 1545-0047
20
20
Short Form Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code
(except private foundations) · Organizations with gross receipts less than $200,000 and total assets less than $500,000
(except private foundations) · Organizations with gross receipts less than $200,000 and total assets less than $500,000
Name of organization:
Number and street:
City, state, ZIP:
Number and street:
City, state, ZIP:
EIN:
Phone:
Website:
Phone:
Website:
Part I Revenue, Expenses, and Changes in Net Assets or Fund Balances
1
Contributions, gifts, grants, and similar amounts received
2
Program service revenue including government fees and contracts
3
Membership dues and assessments
4
Investment income
5a
Gross amount from sale of assets other than inventory
9
Other revenue
9
Total revenue (add lines 1, 2, 3, 4, and 9)
Expenses
10
Grants and similar amounts paid (Part II, column (B))
11
Benefits paid to or for members
12
Salaries, other compensation, and employee benefits
13
Professional fees and other payments to independent contractors
14
Occupancy, rent, utilities, and maintenance
16
Other expenses
17
Total expenses (add lines 10–16)
18
Excess or (deficit) for the year (subtract line 17 from line 9)
Part II Balance Sheets
25
Total assets
Beginning:
End:
26
Total liabilities
27
Net assets or fund balances (subtract line 26 from line 25)
Cat. No. 10642I Form 990-EZ (2024)
Form 1120 — U.S. Corporation Income Tax Return
Year-accurate format · EEON Foundation · Voluntary filing position per Glenshaw Glass, 348 U.S. 426 (1955)
Form 1120-W
Estimated Tax for Corporations · Installment Schedule
Form 1120-W
Department of the Treasury
Internal Revenue Service
Internal Revenue Service
OMB No. 1545-0175
20
20
Estimated Tax for Corporations
(Keep for the corporation's records — Do not send to the IRS)
▶ Go to www.irs.gov/Form1120W for instructions and the latest information.
▶ Go to www.irs.gov/Form1120W for instructions and the latest information.
Name:
EIN:
Part I Estimated Tax Computation
1
Taxable income expected for the tax year
2
Estimated income tax (21% of line 1)
5
Estimated alternative minimum tax
6
Estimated base erosion minimum tax amount
7
General business credit (Form 3800)
8
Total estimated tax (subtract line 7 from line 6)
Part II Installment Payments — Four equal installments
1st Installment
April 15
April 15
2nd Installment
June 15
June 15
3rd Installment
September 15
September 15
4th Installment
December 15
December 15
Cat. No. 11561T Form 1120-W (2024)
Form 1041
U.S. Income Tax Return for Estates and Trusts · Complete — All Lines, Schedule G, Tax & Payments
Yellow = Line requires your input
· Green = Overpayment / Refund (IRC §6402)
· White = Filled / synced from ledger
Form 1041
Department of the Treasury
Internal Revenue Service
Internal Revenue Service
OMB No. 1545-0092
20
20
U.S. Income Tax Return for Estates and Trusts
For calendar year 20__ or fiscal year beginning ______ 20__, and ending ______ 20__
▶ Go to www.irs.gov/Form1041 for instructions and the latest information.
▶ Go to www.irs.gov/Form1041 for instructions and the latest information.
A Type of entity (check applicable box):
Name of estate or trust:
Name of estate or trust:
B Number of Schedules K-1 attached:
C Date entity created:
D Employer identification number:
E Nonexempt charitable and split-interest trusts, check box:
Name and title of fiduciary:
Address:
C Date entity created:
D Employer identification number:
E Nonexempt charitable and split-interest trusts, check box:
Name and title of fiduciary:
Address:
Income
1
Interest income
2a
Total ordinary dividends
2b
Qualified dividends (included in line 2a)
3
Business income or (loss) — attach Schedule C. Net profit flows from Schedule C Line 31. IRC §162 expenses reduce §61 gross income.
4
Capital gain or (loss) — attach Schedule D (Form 1041)
5
Rents, royalties, partnerships, other estates and trusts, etc. — attach Schedule E
6
Farm income or (loss) — attach Schedule F
7
Ordinary gain or (loss) — attach Form 4797
8
Other income — financial asset recognition, property interest, other (state nature on statement)
9
Total income. Add lines 1 through 8
Deductions
10
Interest — see instructions for deductible amount
11
Taxes
12
Fiduciary fees
13
Charitable deduction — from Schedule A, line 7
14
Attorney, accountant, and return preparer fees
15a
Other deductions NOT subject to the 2% floor — attach schedule
15b
Allowable miscellaneous itemized deductions subject to the 2% floor
16
Total deductions. Add lines 10 through 15b
17
Adjusted total income or (loss). Subtract line 16 from line 9
18
Income distribution deduction — from Schedule B, line 15. Attach Schedules K-1
19
Estate tax deduction including certain generation-skipping taxes — attach computation
20
Net operating loss deduction — see instructions — IRC §172
21
Exemption: $600 (estate); $300 (simple trust); $100 (other trust). See instructions
22
Add lines 18 through 21
23
Taxable income. Subtract line 22 from line 17. If a loss, see instructions
Schedule G — Tax Computation (see instructions)
1
Tax on taxable income from Tax Rate Schedule or check if: Form 8814 Form 4972. Enter applicable tax
2a
Foreign tax credit — attach Form 1116
2b
General business credit — attach Form 3800 — IRC §38 — dollar-for-dollar reduction
2c
Credit for prior year minimum tax — attach Form 8801
2d
Bond credits from Form 8912
3
Total credits. Add lines 2a through 2d
4
Subtract line 3 from line 1 (if zero or less, enter -0-)
5
Recapture taxes — check if from: Form 4255 Form 8611 Form 8697 Form 8866
6
Household employment taxes — attach Schedule H
7
Total tax. Add lines 4 through 6. Enter here and on line 24
Tax and Payments
24
Total tax — from Schedule G, line 7 (or include tax from Form 4972)
25
Alternative minimum tax — attach Form 8082
26
Net investment income tax — attach Form 8960 — IRC §1411
27
Total tax. Add lines 24 through 26
Payments
28a
2023 overpayment credited to 2024
28b
2024 estimated tax payments and amount applied from 2023 return — IRC §6655
28c
Estimated tax payments allocated to beneficiaries — from Form 1041-T
28d
Subtract line 28c from the total of lines 28a and 28b
28e
Tax paid with extension of time to file (Form 7004)
28f
Federal income tax withheld — if any is from Form 1099, check here
28g
Other payments — Form 2439: · Form 4136: · Total ▶
29
Total payments. Add lines 28d through 28g
30
Estimated tax penalty — see instructions — check if Form 2210 attached
31
Tax due. If line 27 is larger than line 29, enter amount owed. See instructions
32
Overpayment. If line 29 is larger than the total of lines 27 and 30, enter amount overpaid
IRC §6402(a): Secretary SHALL credit or refund overpayment — mandatory, no discretion
IRC §6402(a): Secretary SHALL credit or refund overpayment — mandatory, no discretion
33
Amount of line 32 to be:
Credited to 2025 estimated tax ▶
Refunded ▶
Other Information
1. Did the estate or trust receive tax-exempt income? Yes No
2. Did the estate or trust receive all or any part of the earnings (salary, wages, and other compensation) of any individual by reason of a contract assignment or similar arrangement? Yes No
3. At any time during calendar year 2024, did the estate or trust have an interest in or a signature or other authority over a bank, securities, or other financial account in a foreign country? Yes No
If Yes, enter name of foreign country ▶
2. Did the estate or trust receive all or any part of the earnings (salary, wages, and other compensation) of any individual by reason of a contract assignment or similar arrangement? Yes No
3. At any time during calendar year 2024, did the estate or trust have an interest in or a signature or other authority over a bank, securities, or other financial account in a foreign country? Yes No
If Yes, enter name of foreign country ▶
4. During the tax year, did the estate or trust receive a distribution from, or was it the grantor of, or transferor to, a foreign trust? Yes No
5. Did the estate or trust receive, or pay, any seller-financed mortgage interest? Yes No
6. If this is an estate or complex trust making the section 663(b) election, check here ▶
7. To make a section 643(e)(3) election, attach Schedule D and check here ▶
8. If the decedent's estate has been open for more than 2 years, attach an explanation and check here ▶
5. Did the estate or trust receive, or pay, any seller-financed mortgage interest? Yes No
6. If this is an estate or complex trust making the section 663(b) election, check here ▶
7. To make a section 643(e)(3) election, attach Schedule D and check here ▶
8. If the decedent's estate has been open for more than 2 years, attach an explanation and check here ▶
Sign Here
Under penalties of perjury, I declare that I have examined this return, and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete.
Fiduciary's Signature __________________________________________ Date ___________
Paid Preparer Use Only
Preparer's name:
Preparer's signature: __________________________ Date: __________ PTIN:
Firm name: EIN:
Phone:
Check if self-employed:
Cat. No. 11370H Form 1041 (2024)
Form 3800
General Business Credit · Complete — Part I, Part II, Part III Carryforward Schedule · Flows to Form 1120 Schedule J Line 5c
Yellow = Line requires your input
· Green = Credit flows to Schedule J Line 5c (IRC §38)
· White = Filled / synced from ledger
Form 3800
Department of the Treasury
Internal Revenue Service
Internal Revenue Service
OMB No. 1545-0895
20
20
General Business Credit
▶ Attach to your tax return.
▶ Go to www.irs.gov/Form3800 for instructions and the latest information.
▶ Go to www.irs.gov/Form3800 for instructions and the latest information.
Name:
Identifying number (EIN):
Part I — Current Year Credit for Credits Not Allowed Against Tentative Minimum Tax (TMT) — See instructions and complete Part(s) III before Part I
Complete a separate Part III for each source of credits listed in Part I. Use Part II to figure the amount of credits that can be used to reduce your tax.
1
General business credits from partnerships, S corporations, estates, and trusts — from Schedule K-1
2
Passive activity credits from partnerships, S corporations, estates, and trusts — from Schedule K-1
3
Carryforward from current year activities and carryback from 2025 — from Part III, line 2. See instructions
4
Passive activity credits allowed for current year — from Form 8582-CR or 8810. See instructions
5
Add lines 1 through 4
Part II — Allowable Credit
6
Regular tax before credits — see instructions
7
Alternative minimum tax — from Form 4626 (corporations) or Form 6251 (individuals)
8
Net income tax — add lines 6 and 7
9
Net regular tax — see instructions
10
Enter 25% (.25) of the excess, if any, of line 9 over $25,000 — see instructions
11
Tentative minimum tax — see instructions
12
Enter the greater of line 10 or line 11
13
Subtract line 12 from line 8 — if zero or less, enter -0-
14
Carryforward of general business credit to 2024 (from 2023 Form 3800, Part II, line 39) — IRC §39
15
Carryback of general business credit from 2025 — see instructions
16
Add lines 5, 14, and 15
17
Allowable credit. Enter the smaller of line 13 or line 16. See instructions — dollar-for-dollar reduction of income tax — IRC §38
This amount flows to: Form 1120 Schedule J Line 5c · Form 1041 Schedule G Line 2b · IRC §38 authorizes · IRC §39 allows carryforward
This amount flows to: Form 1120 Schedule J Line 5c · Form 1041 Schedule G Line 2b · IRC §38 authorizes · IRC §39 allows carryforward
Part III — General Business Credits or Eligible Small Business Credits — Current Year Credit, Carryback, and Carryforward
Complete a separate Part III for each type of credit included in line 4 above. Report amounts for the current year credit on line 1 and amounts for carryforwards and carrybacks on line 2.
(a)
Tax Yr
Tax Yr
(b)
Form No.
Form No.
(c) Description of Credit
(d)
Current
Year Credit
Current
Year Credit
(e)
Prior Year
Carryforward
Prior Year
Carryforward
(f)
Carryback
from Future Yr
Carryback
from Future Yr
(g)
Total Available
(d)+(e)+(f)
Total Available
(d)+(e)+(f)
(h)
Amount
Used
Amount
Used
Part III Summary
18
Current year credit. Add amounts in column (d), line 1 of all Part IIIs
19
Carryforward to 2024 from 2023 Form 3800, Part II, line 39 — IRC §39 — carryforward 20 years
20
Carryback from 2025 — see instructions for election to forgo carryback
21
Add lines 18, 19, and 20 — total current year general business credit available
22
Amount used to offset tax liability — from Part II, line 17 — IRC §38 dollar-for-dollar credit
38
Total current year general business credits — add all column (d) amounts. This is the total credit amount before application against tax.
Flow path: Form 3800 Line 38 → Form 1120 Schedule J Part I Line 5c → dollar-for-dollar reduction of income tax — IRC §38
Flow path: Form 3800 Line 38 → Form 1120 Schedule J Part I Line 5c → dollar-for-dollar reduction of income tax — IRC §38
39
Carryforward to 2025 — subtract line 22 from line 21. Carry this unused credit forward up to 20 years — IRC §39
40
Carryback to 2023 — any unused credit may be carried back 1 year — IRC §39(a) — attach amended return
IRC §38: Allows credit against income tax for general business credits. IRC §39: Carryback 1 year / carryforward 20 years for unused credits.
Flow: Form 3800 Line 38 (or Line 17) → Form 1120 Schedule J Part I Line 5c → reduces gross income tax dollar-for-dollar.
If total estimated payments (IRC §6655) exceed net tax after Form 3800 credit → overpayment → Form 1120 Line 36/37 → IRC §6402 mandates Secretary SHALL refund.
Cat. No. 12392F Form 3800 (2024)
Form 1065
U.S. Return of Partnership Income · Complete — Pages 1–5 · Schedule B · Schedule K · Schedule L · Schedule M-1 · Schedule M-2
Yellow = Line requires your input
· Green = Computed / distributable total
· White = Filled
· ▲ Gold text = reason this line must be completed
Form 1065
Department of the Treasury
Internal Revenue Service
Internal Revenue Service
OMB No. 1545-0123
20
20
U.S. Return of Partnership Income
For calendar year 2024, or tax year beginning _______ , 2024, ending _______ , 20___
▶ Go to www.irs.gov/Form1065 for instructions and the latest information.
▶ Go to www.irs.gov/Form1065 for instructions and the latest information.
A Principal business activity:
▲ Describe the partnership's primary business. Used for IRS statistical classification. IRC §6031 requires partnerships with income/loss to file Form 1065.
B Principal product or service: ▲ Describe the primary product or service offered. Helps IRS identify industry code for compliance purposes.
C Business code no.: ▲ 6-digit NAICS code from IRS instructions. Required for correct industry classification on the return.
D Employer identification number (EIN): ▲ The partnership's own EIN — separate from any partner's TIN. Required on every partnership return under IRC §6109. This EIN is what the K-1 references in Part I, Line A.
B Principal product or service: ▲ Describe the primary product or service offered. Helps IRS identify industry code for compliance purposes.
C Business code no.: ▲ 6-digit NAICS code from IRS instructions. Required for correct industry classification on the return.
D Employer identification number (EIN): ▲ The partnership's own EIN — separate from any partner's TIN. Required on every partnership return under IRC §6109. This EIN is what the K-1 references in Part I, Line A.
E Date business started:
F Total assets (see instructions): ▲ Total assets from Schedule L, Line 14, Column (d). Required on Page 1. Used to determine Schedule M-3 filing requirement (total assets ≥ $10M).
G Check applicable boxes:
H Check accounting method: ▲ EEON Foundation uses accrual basis — revenue recognized when earned, expense when incurred. IRC §446 — taxpayer must use method that clearly reflects income. Accrual method is consistent with Glenshaw Glass (348 U.S. 426) asset recognition.
I Number of Schedules K-1 attached: ▲ One K-1 must be issued to each partner. IRC §6031(b) — partnership must furnish K-1 to each partner by the due date of the partnership return.
F Total assets (see instructions): ▲ Total assets from Schedule L, Line 14, Column (d). Required on Page 1. Used to determine Schedule M-3 filing requirement (total assets ≥ $10M).
G Check applicable boxes:
H Check accounting method: ▲ EEON Foundation uses accrual basis — revenue recognized when earned, expense when incurred. IRC §446 — taxpayer must use method that clearly reflects income. Accrual method is consistent with Glenshaw Glass (348 U.S. 426) asset recognition.
I Number of Schedules K-1 attached: ▲ One K-1 must be issued to each partner. IRC §6031(b) — partnership must furnish K-1 to each partner by the due date of the partnership return.
Name of partnership:
Address:
▲ Legal name and address of the partnership as registered with the IRS. Must match EIN records. IRC §6109.
Income
1a
Gross receipts or sales
▲ Total gross receipts or sales from all business activities. IRC §61 — all income from whatever source derived. Starting point for computing partnership gross income.
1b
Returns and allowances
▲ Subtract returns, refunds, and allowances given. Reduces line 1a to arrive at net sales on Line 1c. IRC §61.
1c
Balance. Subtract line 1b from line 1a
▲ Net sales. Auto-computed: Line 1a minus Line 1b.
2
Cost of goods sold (attach Form 1125-A)
▲ Direct cost of producing goods sold. Requires Form 1125-A if the partnership sells goods. IRC §263A UNICAP rules may apply to inventory. Reduces gross profit.
3
Gross profit. Subtract line 2 from line 1c
▲ Net revenue after cost of goods sold. Auto-computed.
4
Ordinary income (loss) from other partnerships, estates, trusts (attach statement)
▲ Pass-through income from other entities in which this partnership holds an interest. IRC §702 — each entity passes through its own items. Attach K-1s from those entities.
5
Net farm profit (loss) (attach Schedule F)
▲ Net farming income or loss. Attach Schedule F. IRC §1402 — farming income is subject to self-employment tax for general partners.
6
Net gain (loss) from Form 4797 Part II, line 17
▲ Gain or loss from sale of business property. IRC §1231 property. Attach Form 4797. Net Section 1231 gains are capital gains; net losses are ordinary losses.
7
Other income (loss) — attach statement
▲ All other income not listed on Lines 1-6. Examples: cancellation of debt (IRC §108), financial asset recognition (Glenshaw Glass), foreign currency gains. Attach itemized statement.
8
Total income (loss). Combine lines 3 through 7
▲ Sum of all partnership income items. This is total gross income before deductions. Carried to Schedule K Line 1 for allocation to partners.
Deductions
9
Salaries and wages (other than to partners, see instructions)
▲ Wages paid to non-partner employees. Deductible under IRC §162(a)(1) as ordinary and necessary business expense. Do not include guaranteed payments to partners here (those go on Line 10).
10
Guaranteed payments to partners (see instructions)
▲ Payments made to partners regardless of partnership income. IRC §707(c) — treated as a partnership deduction and ordinary income to the recipient partner. Enter on Line 10 and pass through on Schedule K Line 4.
11
Repairs and maintenance
▲ Ordinary repairs maintaining property in operating condition. Deductible under IRC §162. Capital improvements are not deductible here — capitalize on Form 4562.
12
Bad debts
▲ Uncollectible business receivables written off. IRC §166 — business bad debts are deductible as ordinary losses. Must be bona fide debt that became worthless during the tax year.
13
Rent
▲ Rent paid for property used in the partnership's trade or business. Deductible under IRC §162(a)(3). Do not include rent paid to a partner — that is handled separately under IRC §707(a).
14
Taxes and licenses
▲ State/local taxes, payroll taxes, and business licenses. Deductible under IRC §164. Federal income tax is NOT deductible here. Self-employment taxes paid by partners are deducted on their own returns.
15
Interest (see instructions)
▲ Business interest expense. IRC §163. Subject to IRC §163(j) business interest limitation for certain taxpayers. Investment interest from portfolio income is separately reported on Schedule K Line 13b.
16a
Depreciation (if required, attach Form 4562)
▲ Depreciation of business property under IRC §167 and §168. MACRS depreciation. IRC §179 immediate expensing is separately reported on Schedule K Line 12. Attach Form 4562 if required.
16b
Less: depreciation reported elsewhere on return
▲ Amount already included on Form 1125-A (cost of goods sold). Subtract to avoid double-counting depreciation already deducted against gross income.
16c
Net depreciation. Subtract 16b from 16a
▲ Net depreciation deduction. Auto-computed.
17
Depletion (do not deduct oil and gas depletion)
▲ Cost depletion for natural resources. IRC §611. Oil and gas depletion is separately passed through to partners on Schedule K Line 17 so each partner can compute their own percentage depletion under IRC §613.
18
Retirement plans, etc.
▲ Partnership contributions to qualified retirement plans for non-partner employees. IRC §404. Partner retirement plan contributions are deducted on the partner's own return, not here.
19
Employee benefit programs
▲ Health insurance, group-term life, and other employee benefits for non-partner employees. Deductible under IRC §162. Benefits provided to partners are governed by IRC §707(c) or §1372.
20
Other deductions (attach statement)
▲ All other ordinary and necessary business deductions under IRC §162 not listed on Lines 9-19. Must attach a detailed schedule itemizing each deduction with amount and IRC authority.
21
Total deductions. Add lines 9 through 20
▲ Sum of all deductions. Subtracted from Line 8 Total Income to arrive at ordinary business income on Line 22.
22
Ordinary business income (loss). Subtract line 21 from line 8
▲ Net ordinary business income or loss of the partnership. This is the figure that flows to Schedule K Line 1 and then to each partner's K-1 Line 1 in proportion to their distributive share. IRC §702.
Schedule B — Other Information
1. What type of entity is filing this return?
▲ Entity type determines the tax rules, self-employment treatment of partners, and state filing requirements. IRC §761 defines a partnership for federal tax purposes. 2. At any time during the tax year, was any partner in the partnership a disregarded entity, a partnership (including an entity treated as a partnership), a trust, an S corporation, an estate, or a nominee or similar person? Yes No ▲ If yes, special reporting rules apply for tiered partnerships. The IRS requires disclosure to ensure income is properly reported at each tier. IRC §704(e) — family partnership rules. 3. At the end of the tax year:
a. Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax-exempt organization, or any foreign government own, directly or indirectly, an interest of 50% or more in the profit, loss, or capital of the partnership? Yes No
▲ Required disclosure under IRC §6038 and §6038A. Majority ownership by tax-exempt entities may affect the partnership's tax status and reporting obligations. 4. Does the partnership satisfy all four of the following conditions?
(a) The partnership's total receipts for the tax year were less than $250,000; (b) The partnership's total assets at the end of the tax year were less than $1 million;
(c) Schedules K-1 are filed with the return and furnished to the partners on or before the due date (including extensions); (d) The partnership is not filing, and is not required to file, Schedule M-3. Yes No ▲ If all four conditions are met, the partnership is not required to complete Schedules L, M-1, and M-2. However, completing these schedules creates a complete evidentiary record of financial position consistent with accrual accounting practice. 5. Is this partnership a publicly traded partnership as defined in IRC §469(k)(2)? Yes No ▲ Publicly traded partnerships are subject to special passive activity rules under IRC §469(k). Losses from PTPs can only offset income from the same PTP. 6. During the tax year, did the partnership have any debt that was cancelled, was forgiven, or had the terms modified so as to reduce the principal amount of the debt? Yes No ▲ Cancellation of debt is generally includible in income under IRC §108. Exceptions apply for insolvency, qualified farm debt, and qualified business real property. If yes, each partner may need Form 982. 7. Has this partnership filed, or is it required to file, Form 8918 (Material Advisor Disclosure Statement) to provide information on any reportable transaction? Yes No
▲ Reportable transactions include listed transactions, transactions of interest, and certain loss transactions. IRC §6011 and §6111 disclosure requirements. Failure to disclose carries penalties under IRC §6707A. 8. At any time during calendar year 2024, did the partnership have an interest in or a signature or other authority over a financial account in a foreign country? Yes No ▲ Foreign financial account interests may require filing FinCEN Form 114 (FBAR) and/or Form 8938 (FATCA). Failure to file carries severe civil and criminal penalties. Bank Secrecy Act §5314. 9. Is the partnership electing out of the centralized partnership audit regime under IRC §6221(b)? Yes No ▲ Small partnerships (100 or fewer eligible partners, all eligible partners are individuals, C corporations, S corporations, or estates of deceased partners) may elect out. Election out means the IRS audits partners individually rather than at the partnership level. IRC §6221(b).
▲ Entity type determines the tax rules, self-employment treatment of partners, and state filing requirements. IRC §761 defines a partnership for federal tax purposes. 2. At any time during the tax year, was any partner in the partnership a disregarded entity, a partnership (including an entity treated as a partnership), a trust, an S corporation, an estate, or a nominee or similar person? Yes No ▲ If yes, special reporting rules apply for tiered partnerships. The IRS requires disclosure to ensure income is properly reported at each tier. IRC §704(e) — family partnership rules. 3. At the end of the tax year:
a. Did any foreign or domestic corporation, partnership (including any entity treated as a partnership), trust, or tax-exempt organization, or any foreign government own, directly or indirectly, an interest of 50% or more in the profit, loss, or capital of the partnership? Yes No
▲ Required disclosure under IRC §6038 and §6038A. Majority ownership by tax-exempt entities may affect the partnership's tax status and reporting obligations. 4. Does the partnership satisfy all four of the following conditions?
(a) The partnership's total receipts for the tax year were less than $250,000; (b) The partnership's total assets at the end of the tax year were less than $1 million;
(c) Schedules K-1 are filed with the return and furnished to the partners on or before the due date (including extensions); (d) The partnership is not filing, and is not required to file, Schedule M-3. Yes No ▲ If all four conditions are met, the partnership is not required to complete Schedules L, M-1, and M-2. However, completing these schedules creates a complete evidentiary record of financial position consistent with accrual accounting practice. 5. Is this partnership a publicly traded partnership as defined in IRC §469(k)(2)? Yes No ▲ Publicly traded partnerships are subject to special passive activity rules under IRC §469(k). Losses from PTPs can only offset income from the same PTP. 6. During the tax year, did the partnership have any debt that was cancelled, was forgiven, or had the terms modified so as to reduce the principal amount of the debt? Yes No ▲ Cancellation of debt is generally includible in income under IRC §108. Exceptions apply for insolvency, qualified farm debt, and qualified business real property. If yes, each partner may need Form 982. 7. Has this partnership filed, or is it required to file, Form 8918 (Material Advisor Disclosure Statement) to provide information on any reportable transaction? Yes No
▲ Reportable transactions include listed transactions, transactions of interest, and certain loss transactions. IRC §6011 and §6111 disclosure requirements. Failure to disclose carries penalties under IRC §6707A. 8. At any time during calendar year 2024, did the partnership have an interest in or a signature or other authority over a financial account in a foreign country? Yes No ▲ Foreign financial account interests may require filing FinCEN Form 114 (FBAR) and/or Form 8938 (FATCA). Failure to file carries severe civil and criminal penalties. Bank Secrecy Act §5314. 9. Is the partnership electing out of the centralized partnership audit regime under IRC §6221(b)? Yes No ▲ Small partnerships (100 or fewer eligible partners, all eligible partners are individuals, C corporations, S corporations, or estates of deceased partners) may elect out. Election out means the IRS audits partners individually rather than at the partnership level. IRC §6221(b).
Schedule K — Partners' Distributive Share Items — Total amounts distributed to all partners
These totals are the partnership-level amounts. They are then divided among partners on their individual K-1s based on each partner's percentage interest (IRC §704).
Line 1 should equal Form 1065 Page 1, Line 22.
Income (Loss)
1
Ordinary business income (loss) — from page 1, line 22
▲ Net ordinary business income carried directly from Page 1, Line 22. This is the primary income item passed through to partners on their K-1 Line 1. IRC §702(a)(8).
2
Net rental real estate income (loss) — attach Form 8825
▲ Rental real estate income or loss. Separately stated because it is subject to passive activity rules (IRC §469). Attach Form 8825 for each rental property. Flows to each partner's K-1 Line 2.
3
Other net rental income (loss) — attach statement
▲ Rental income other than real estate. Separately stated for IRC §469 passive activity application. Flows to K-1 Line 3.
4
Guaranteed payments: (a) Services
▲ Total guaranteed payments to all partners for services. Deducted on Page 1 Line 10. Each partner's share shown on their K-1 Line 4. IRC §707(c).
5
Interest income — IRC §61(a)(4)
▲ Total partnership interest income. Separately stated because partners may qualify for different treatment (e.g., tax-exempt partners). Flows to K-1 Line 5.
6a
Ordinary dividends
▲ Total ordinary dividends. Separately stated so partners can apply their own DRD or foreign tax credit rules. IRC §61(a)(7). Flows to K-1 Line 6a.
6b
Qualified dividends
▲ Portion of ordinary dividends qualifying for preferential rates under IRC §1(h)(11). Included within Line 6a. Flows to K-1 Line 6b.
7
Royalties — IRC §61(a)(6)
▲ Total royalty income. Separately stated for partner-level treatment. IRC §61(a)(6). Flows to K-1 Line 7.
8
Net short-term capital gain (loss) — IRC §1222
▲ Net short-term capital gain/loss. Separately stated so partners can net with their own short-term transactions on Schedule D. IRC §1222(5). Flows to K-1 Line 8.
9a
Net long-term capital gain (loss) — IRC §1222
▲ Net long-term capital gain/loss. Taxed at preferential rates under IRC §1(h). Separately stated so partners can apply their own rate calculations. Flows to K-1 Line 9a.
9b
Collectibles (28%) gain (loss)
▲ Gain/loss from collectibles. Taxed at maximum 28% rate under IRC §1(h)(5). Separately stated for partner-level rate computation. Flows to K-1 Line 9b.
9c
Unrecaptured section 1250 gain
▲ Depreciation recapture on real property. Taxed at maximum 25% rate under IRC §1(h)(6). Must be separately stated so each partner can compute their own 25% rate gain on Schedule D. Flows to K-1 Line 9c.
10
Net section 1231 gain (loss) — IRC §1231
▲ Net gain/loss from sale of IRC §1231 property (trade/business property held > 1 year). Net gain = long-term capital gain; net loss = ordinary loss. Must be separately stated. Flows to K-1 Line 10.
11
Other income (loss) — attach statement
▲ All other income items not listed above. Examples: Section 988 currency gain, Section 1256 contracts, cancellation of debt income (IRC §108). Separately stated for proper partner treatment. Flows to K-1 Line 11.
Deductions
12
Section 179 deduction — IRC §179
▲ Immediate expensing election passed through to partners. Each partner applies their own income limitation and at-risk limitation at their level. IRC §179(d)(8) — partners must reduce their own basis. Flows to K-1 Line 12.
13a
Cash contributions (60%)
▲ Cash charitable contributions subject to 60% AGI limitation. Separately stated so each partner applies their own AGI limitation. IRC §170(b)(1)(A). Flows to K-1 Line 13a.
13b
Cash contributions (30%)
▲ Cash contributions to 30%-limit organizations (veterans, fraternal societies, certain private foundations). IRC §170(b)(1)(B). Subject to lower 30% AGI cap. Flows to K-1 Line 13b.
13c
Noncash contributions (50%)
▲ Fair market value of donated property subject to 50% AGI limitation. Requires Form 8283 for donations over $500. IRC §170(b). Flows to K-1 Line 13c.
14
Self-employment earnings (loss) — IRC §1402
▲ Net earnings from self-employment passed through to general partners. IRC §1402(a) — distributive share of net earnings subject to SE tax. Flows to K-1 Line 14. Partners compute SE tax on Schedule SE.
Credits
15
Low-income housing credit (IRC §42) — attach Form 8586
▲ IRC §42 low-income housing tax credit passed through to partners. Dollar-for-dollar credit against income tax. Attach Form 8586. Flows to K-1 Line 15a. Partners report on their Form 3800.
15b
Other rental real estate credits — attach statement
▲ Other credits from rental real estate activities. Separately stated for passive activity credit rules under IRC §469. Flows to K-1 Line 15b.
15c
Other rental credits — attach statement
▲ Credits from other rental activities. IRC §469 passive activity rules apply at the partner level. Flows to K-1 Line 15c.
15d
Other credits — attach statement — IRC §38
▲ General business credits and other credits passed through to partners. IRC §38 — each partner claims the credit on their own Form 3800. Dollar-for-dollar reduction of partner's income tax. Flows to K-1 Line 15.
Foreign Transactions
16a
Name of country or U.S. possession
▲ Required if partnership has foreign source income subject to foreign tax credit under IRC §901. Partners need this to compute their own foreign tax credit limitations under IRC §904. Flows to Schedule K-3 and K-1 Line 16.
16b
Gross income from all sources
▲ Total gross income from all sources — used in foreign tax credit limitation computation. IRC §904(d) — basket rules apply. Partners need this for Form 1116.
Alternative Minimum Tax (AMT) Items
17a
Post-1986 depreciation adjustment
▲ Difference between regular MACRS depreciation (Line 16) and AMT depreciation (ADS method). IRC §56(a)(1). Separately stated so each partner adds this to their own AMT computation on Form 6251.
17b
Adjusted gain or loss
▲ Difference between regular and AMT gain/loss on asset dispositions. IRC §56(a)(6). Flows to K-1 Line 17b for partner's AMT computation.
Other Information
18a
Tax-exempt interest income — IRC §103
▲ Tax-exempt interest from municipal bonds. IRC §103 — not includible in gross income but reported here because it increases partner basis (IRC §705(a)(1)(B)) and may affect other calculations.
18b
Other tax-exempt income
▲ Other income exempt from federal tax. Like tax-exempt interest, this increases partner basis without being taxable income. Must be disclosed to partners.
18c
Nondeductible expenses
▲ Expenses that are not deductible under the IRC (e.g., fines, political contributions, IRC §274 disallowed meals). Reduces partner basis under IRC §705(a)(2)(B) but is not a deduction.
19a
Cash and marketable securities distributions
▲ Cash distributions to partners. IRC §731 — generally not taxable to extent of outside basis. Excess = capital gain. Reduces each partner's outside basis. Must be reported on K-1 Line 19.
19b
Distribution of other property
▲ Non-cash property distributions. IRC §731 — generally no gain recognized at partnership level. Partner takes partnership's adjusted basis in distributed property. IRC §732.
20a
Investment income
▲ Gross investment income (interest, dividends, royalties, etc.) used in investment interest expense limitation under IRC §163(d). Partners need this to compute their own investment interest limitation.
20b
Investment expenses
▲ Investment expenses directly connected to investment income. IRC §163(d) — reduces net investment income for investment interest expense deduction limitation at partner level.
Schedule L — Balance Sheet per Books (Beginning and End of Tax Year)
Assets
(a) Beg of Year
(b) End of Year
Liabilities & Capital
1
Cash
▲ Cash on hand and in bank accounts. IRC §446 — accrual basis requires recording cash as a balance sheet item. Beginning and ending balances must reconcile to Schedule M-1.
▲ Cash on hand and in bank accounts. IRC §446 — accrual basis requires recording cash as a balance sheet item. Beginning and ending balances must reconcile to Schedule M-1.
2a
Trade notes and accounts receivable
▲ Amounts owed to the partnership from customers. Accrual basis — revenue recognized when earned (Glenshaw Glass). Must be recorded even if not yet collected.
▲ Amounts owed to the partnership from customers. Accrual basis — revenue recognized when earned (Glenshaw Glass). Must be recorded even if not yet collected.
2b
Less: allowance for bad debts
▲ Reserve for uncollectible receivables. IRC §166 — reduces net receivables to net realizable value. Enter as negative number.
▲ Reserve for uncollectible receivables. IRC §166 — reduces net receivables to net realizable value. Enter as negative number.
3
Inventories
▲ Inventory held for sale. IRC §471 inventory rules. UNICAP rules may require capitalization of certain costs under IRC §263A.
▲ Inventory held for sale. IRC §471 inventory rules. UNICAP rules may require capitalization of certain costs under IRC §263A.
4
U.S. government obligations
▲ Treasury bills, notes, bonds. Interest is exempt from state tax but subject to federal income tax. Report interest separately on Schedule K Line 5.
▲ Treasury bills, notes, bonds. Interest is exempt from state tax but subject to federal income tax. Report interest separately on Schedule K Line 5.
5
Tax-exempt securities — IRC §103
▲ Municipal bonds and other tax-exempt obligations. IRC §103 interest is not gross income but affects partner basis and investment interest limitation. Report on Schedule K Line 18a.
▲ Municipal bonds and other tax-exempt obligations. IRC §103 interest is not gross income but affects partner basis and investment interest limitation. Report on Schedule K Line 18a.
6
Other current assets (attach statement)
▲ Other short-term assets including prepaid expenses, deposits, and short-term investments. Attach schedule identifying each item.
▲ Other short-term assets including prepaid expenses, deposits, and short-term investments. Attach schedule identifying each item.
7a
Loans to partners (or persons related to partners)
▲ Loans made by the partnership to partners. IRC §707(a) — treated as if made to an unrelated party. Must bear arm's-length interest under IRC §7872 to avoid below-market loan income imputation.
▲ Loans made by the partnership to partners. IRC §707(a) — treated as if made to an unrelated party. Must bear arm's-length interest under IRC §7872 to avoid below-market loan income imputation.
7b
Mortgage and real estate loans
▲ Real estate mortgage loans held as assets. Report interest income on Schedule K Line 5. Value at outstanding principal balance.
▲ Real estate mortgage loans held as assets. Report interest income on Schedule K Line 5. Value at outstanding principal balance.
8
Other investments (attach statement)
▲ Long-term investments in securities, other partnerships, and assets. Per Glenshaw Glass (348 U.S. 426), assets with ascertainable FMV are recordable financial assets. Attach schedule.
▲ Long-term investments in securities, other partnerships, and assets. Per Glenshaw Glass (348 U.S. 426), assets with ascertainable FMV are recordable financial assets. Attach schedule.
9a
Buildings and other depreciable assets
▲ Gross cost of depreciable property. IRC §167/§168 MACRS depreciation. Report depreciation on Form 4562 and Line 16 of Page 1.
▲ Gross cost of depreciable property. IRC §167/§168 MACRS depreciation. Report depreciation on Form 4562 and Line 16 of Page 1.
9b
Less: accumulated depreciation
▲ Total depreciation taken to date. Reduces book value of assets. Enter as negative number. Used in Schedule M-1 reconciliation.
▲ Total depreciation taken to date. Reduces book value of assets. Enter as negative number. Used in Schedule M-1 reconciliation.
10a
Depletable assets
▲ Natural resource assets subject to depletion. IRC §611. Oil and gas depletion computed at partner level — report separately on Schedule K.
▲ Natural resource assets subject to depletion. IRC §611. Oil and gas depletion computed at partner level — report separately on Schedule K.
11
Land (net of any amortization)
▲ Cost of land. Land is NOT depreciable under IRC §168. Net of any Section 197 amortization if land rights are included.
▲ Cost of land. Land is NOT depreciable under IRC §168. Net of any Section 197 amortization if land rights are included.
12
Intangible assets (amortizable only)
▲ Goodwill, customer lists, patents, and other IRC §197 intangibles. Amortized over 15 years. IRC §197.
▲ Goodwill, customer lists, patents, and other IRC §197 intangibles. Amortized over 15 years. IRC §197.
13
Other assets (attach statement)
▲ All other assets not listed above including refund receivables (IRC §6402 overpayments), NOL financial assets (IRC §172), and other documented economic interests. Attach statement.
▲ All other assets not listed above including refund receivables (IRC §6402 overpayments), NOL financial assets (IRC §172), and other documented economic interests. Attach statement.
14
Total assets
▲ Sum of all assets. Must equal total liabilities plus partners' capital. This figure also goes on Page 1, Line F.
▲ Sum of all assets. Must equal total liabilities plus partners' capital. This figure also goes on Page 1, Line F.
Liabilities and Capital
15
Accounts payable
▲ Amounts owed to vendors and suppliers. Accrual basis — liabilities recognized when incurred regardless of payment. IRC §446.
▲ Amounts owed to vendors and suppliers. Accrual basis — liabilities recognized when incurred regardless of payment. IRC §446.
16
Mortgages, notes, bonds payable in less than 1 year
▲ Current portion of long-term debt and all short-term borrowings. Affects partners' share of recourse liabilities on K-1 Part II Line K, which determines outside basis under IRC §752.
▲ Current portion of long-term debt and all short-term borrowings. Affects partners' share of recourse liabilities on K-1 Part II Line K, which determines outside basis under IRC §752.
17
Other current liabilities (attach statement)
▲ Accrued wages, accrued taxes, deferred revenue, and other short-term obligations. Attach schedule. Accrual basis requires these be recorded when incurred.
▲ Accrued wages, accrued taxes, deferred revenue, and other short-term obligations. Attach schedule. Accrual basis requires these be recorded when incurred.
18
All nonrecourse loans
▲ Loans for which no partner bears personal liability. IRC §752 — allocated among partners based on profit-sharing ratios. Nonrecourse liabilities included in partner's basis but cannot create deductible loss beyond at-risk amount.
▲ Loans for which no partner bears personal liability. IRC §752 — allocated among partners based on profit-sharing ratios. Nonrecourse liabilities included in partner's basis but cannot create deductible loss beyond at-risk amount.
19
Loans from partners (or persons related to partners)
▲ Amounts borrowed from partners. IRC §707(a) — treated as third-party loans. Must bear arm's-length interest under IRC §7872. These are recourse to the lending partner.
▲ Amounts borrowed from partners. IRC §707(a) — treated as third-party loans. Must bear arm's-length interest under IRC §7872. These are recourse to the lending partner.
20
Mortgages, notes, bonds payable in 1 year or more
▲ Long-term debt obligations. The partner's share of recourse vs. nonrecourse classification affects their outside basis (IRC §752) and at-risk amount (IRC §465).
▲ Long-term debt obligations. The partner's share of recourse vs. nonrecourse classification affects their outside basis (IRC §752) and at-risk amount (IRC §465).
21
Other liabilities (attach statement)
▲ All other liabilities not listed above. Include deferred tax liabilities, contingent liabilities, and other accrued obligations. Attach itemized schedule.
▲ All other liabilities not listed above. Include deferred tax liabilities, contingent liabilities, and other accrued obligations. Attach itemized schedule.
22
Partners' capital accounts
▲ Total of all partners' capital accounts. Must equal Total Assets (Line 14) minus Total Liabilities (Lines 15-21). Reconciles to Schedule M-2 ending capital. IRC §704(b).
▲ Total of all partners' capital accounts. Must equal Total Assets (Line 14) minus Total Liabilities (Lines 15-21). Reconciles to Schedule M-2 ending capital. IRC §704(b).
Schedule M-1 — Reconciliation of Income (Loss) per Books With Income (Loss) per Return
Note: The partnership may be required to file Schedule M-3 instead (if total assets ≥ $10 million). Schedule M-3 is more detailed. Schedule M-1 is required for all partnerships not filing M-3.
1
Net income (loss) per books
▲ Net income or loss per the partnership's financial books/accounting records. Starting point for reconciliation. Accrual basis book income per GAAP or IRC §446 method. May differ from tax return income due to timing differences and permanent differences.
2
Income included on Schedule K not recorded on books this year (itemize)
▲ Income taxable in the current year but not yet recorded in the books (e.g., prepaid income taxable when received under claim-of-right doctrine). Common book-tax difference. Must be added back to reconcile from book to tax income.
3
Guaranteed payments (other than health insurance)
▲ Guaranteed payments deducted on Page 1 Line 10 but may be recorded differently in books. IRC §707(c) — must be separately identified in reconciliation.
4
Expenses recorded on books this year not included on Schedule K
▲ Book expenses not deductible for tax — examples: fines (IRC §162(f)), political contributions, 50% disallowed meals (IRC §274), premiums for life insurance where partnership is beneficiary (IRC §264). These are permanent differences increasing taxable income above book income.
5
Income recorded on books this year not included on Schedule K
▲ Tax-exempt income in books not included in partnership taxable income — primarily tax-exempt interest (IRC §103) and life insurance proceeds (IRC §101). Reduces taxable income below book income.
6
Deductions on Schedule K not charged against book income
▲ Tax deductions not recorded as book expenses — examples: percentage depletion in excess of cost depletion (IRC §613), accelerated depreciation over book depreciation, IRC §179 expensing. These are book-tax timing/permanent differences reducing taxable income below book income.
7
Income (loss) per Schedule K (line 8 minus lines 5 and 6, plus lines 2, 3, and 4)
▲ Tax return income reconciled from book income. This must equal Schedule K, Line 1 (ordinary business income). If Line 7 does not equal Schedule K Line 1, an error exists in the reconciliation that must be corrected before filing.
Schedule M-2 — Analysis of Partners' Capital Accounts
Report the total of all partners' capital accounts. The ending balance must equal Schedule L, Line 22, Column (d). Each partner's individual capital account is reconciled on their K-1 Part II, Line L.
1
Balance at beginning of year
▲ Total of all partners' capital accounts at the start of the tax year. Must equal Schedule L Line 22, Column (b) (beginning of year). Also equal to prior year Schedule M-2, Line 9 (ending balance). IRC §704(b).
2
Capital contributed: Cash
▲ Total cash contributed by all partners during the year. IRC §721 — no gain or loss recognized on contribution of property to a partnership in exchange for a partnership interest. Increases partner outside basis by amount contributed.
2b
Capital contributed: Property
▲ Fair market value (or agreed-upon book value) of non-cash property contributed by partners. IRC §721 — no gain recognized. Partner's basis in contributed property carries over to the partnership (IRC §723). Report any IRC §704(c) built-in gain separately.
3
Net income (loss) per books
▲ Current year net income or loss allocated to partners' capital accounts per the books. This is the amount that increases (income) or decreases (loss) each partner's capital interest. Should reconcile to Schedule M-1 Line 1.
4
Other increases (itemize)
▲ Any other increases to partners' capital not listed above — examples: forgiveness of partner debt, revaluation of partnership assets (IRC §704(b) "book-up"), restoration of deficit capital. Attach itemized statement.
5
Add lines 1 through 4
▲ Total capital before distributions and decreases. Sum of beginning balance, contributions, net income, and other increases.
6
Distributions: Cash
▲ Total cash distributed to all partners during the year. IRC §731 — generally not taxable to extent of outside basis. Reduces each partner's outside basis. Excess over basis = capital gain recognized by the partner.
6b
Distributions: Property
▲ Fair market value of non-cash property distributed to partners. IRC §731/§732 — no gain/loss at partnership level generally. Reduces partner basis by partnership's adjusted basis in distributed property.
7
Other decreases (itemize)
▲ Any other decreases to capital not listed above — examples: write-offs, revaluation decreases, partner withdrawal agreements. Attach itemized statement.
8
Add lines 6 and 7
▲ Total distributions and other decreases.
9
Balance at end of year. Subtract line 8 from line 5
▲ Ending total partners' capital. Must equal Schedule L Line 22, Column (d) (end of year). This is the aggregate of all K-1 Part II, Line L ending capital balances. If there is a discrepancy, review all K-1 capital account computations. IRC §704(b).
Sign Here — Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete.
Signature of general partner or limited liability company member manager _____________________________ Date ___________
Print/Type preparer's name ___________________________ Preparer's signature _________________________ Date ___________
Paid Preparer Use Only
Firm's name:
Firm's EIN: Phone:
Firm's address:
IRC §6031: Every partnership must file an annual information return (Form 1065) reporting items of income, gain, loss, deduction, and credit, and issue a Schedule K-1 to each partner.
IRC §6698: Failure to file penalty = $235 per partner per month (up to 12 months) for tax year 2024.
Cat. No. 11390Z Form 1065 (2024)
Schedule K-1 (Form 1065)
Partner's Share of Income, Deductions, Credits, etc. · Complete — Parts I, II, III · Tax Year 2024
Yellow = Line requires your input
· White = Filled
· ▲ Gold text below field = reason this line must be completed
Schedule K-1
(Form 1065)
Department of the Treasury
Internal Revenue Service
Department of the Treasury
Internal Revenue Service
OMB No. 1545-0123
20
For calendar year 2024, or tax
year beginning _____ , 2024
ending ____________ , 20___
20
For calendar year 2024, or tax
year beginning _____ , 2024
ending ____________ , 20___
Partner's Share of Income, Deductions, Credits, etc.
▶ See separate instructions.
Part I — Information About the Partnership
A Partnership's employer identification number (EIN):
▲ Required to identify the partnership filing Form 1065. IRS matches this EIN to the partnership return. IRC §6031 requires partnerships to file and issue K-1s to each partner.
B Partnership's name, address, city, state, and ZIP:
▲ Full legal name and address of the partnership that issued this K-1. Must match the name on Form 1065. Required for IRS matching.
C IRS center where partnership filed return:
▲ Enter the IRS service center where Form 1065 was filed. Required for return matching and audit trail.
D Check if this is a publicly traded partnership (PTP):
▲ PTPs have special passive activity rules under IRC §469(k). Check only if the partnership trades on an established securities market.
Part II — Information About the Partner
E Partner's SSN or TIN (do not use TIN of a disregarded entity):
▲ Partner's taxpayer identification number. Required by IRC §6722 — failure to provide correct TIN subjects partnership to penalty. Used by IRS to match partner's individual return.
F Partner's name, address, city, state, and ZIP:
▲ Legal name and address of the partner (EEON Foundation). Must match the partner's own tax return. Used by IRS to associate the K-1 income/loss with the partner's return.
G General partner or LLC member-manager: Limited partner or other LLC member:
▲ Check the applicable box. General partners/managing members are subject to self-employment tax on their distributive share. Limited partners generally are not. IRC §1402(a)(13).
H1 Domestic partner: Foreign partner:
▲ Foreign partners are subject to withholding under IRC §1446. Domestic partners are not. This affects withholding obligations of the partnership.
H2 If the partner is a disregarded entity (DE), enter the partner's:
TIN
Type of entity
▲ Required if EEON Foundation is a disregarded entity (e.g., single-member LLC). The IRS must know the underlying owner's TIN for proper assessment. IRC §7701.
I1 What type of entity is this partner?
▲ Enter the type of entity. Different entities have different tax treatment of K-1 items. Corporations use Form 1120; trusts use Form 1041; individuals use Schedule E (Form 1040).
I2 If the partner is a retirement plan (IRA/SEP/Keogh/etc.), check here:
J Partner's share of profit, loss, and capital (see instructions):
▲ Partner's percentage share of profit, loss, and capital. Required to allocate partnership income/loss items to this partner's return under IRC §704. Beginning % = start of year; Ending % = end of year. Must total 100% across all partners.
Beginning %
Ending %
Check if decrease due to sale/exchange
Profit
Loss
Capital
K Partner's share of liabilities:
▲ Partner's share of partnership liabilities determines basis under IRC §752. Recourse liabilities are generally allocated to the partner at risk. Nonrecourse liabilities are allocated per the partnership agreement. Affects basis and at-risk rules IRC §465.
Nonrecourse:
Qualified nonrecourse financing:
Recourse:
L Partner's capital account analysis:
Beginning capital:
Capital contributed:
Current year net income/(loss):
Other increase/(decrease):
Withdrawals/distributions:
Ending capital:
Capital contributed:
Current year net income/(loss):
Other increase/(decrease):
Withdrawals/distributions:
Ending capital:
Tax basis: GAAP: Section 704(b) book: Other (explain):
▲ Partner's capital account tracks the economic interest in the partnership. Required under IRC §704(b) to properly allocate income and loss items. Ending capital + liabilities = partner's basis for determining gain/loss on disposition.
Part III — Partner's Share of Current Year Income, Deductions, Credits, and Other Items
Line
Item
Amount
1
Ordinary business income (loss) — IRC §702(a)(8)
▲ Your share of the partnership's net ordinary business income or loss from Form 1065 Line 22. Flows to Schedule E (Form 1040) or Form 1120 Line 1/10. IRC §702 — each partner takes their distributive share.
2
Net rental real estate income (loss) — IRC §702
▲ Your share of rental real estate income/loss from Form 8825. Generally passive under IRC §469. Flows to Schedule E. Subject to at-risk rules IRC §465.
3
Other net rental income (loss)
▲ Your share of other rental income not from real estate. Report on Schedule E. IRC §469 passive activity rules apply.
4
Guaranteed payments for services
▲ Payments guaranteed to the partner regardless of partnership income. Treated as ordinary income to recipient under IRC §707(c). Deductible by partnership.
4b
Guaranteed payments for capital
▲ Guaranteed return on capital contribution treated as IRC §707(c) income. Enter on Schedule E.
4c
Total guaranteed payments
▲ Sum of Lines 4 and 4b. Your total guaranteed payments — enter as ordinary income on your return.
5
Interest income — IRC §61(a)(4)
▲ Your distributive share of partnership interest income. Include on Form 1040 Schedule B or Form 1120 Line 5. IRC §61(a)(4) — interest is includible gross income.
6a
Ordinary dividends — IRC §61(a)(7)
▲ Your share of ordinary dividends. Report on Schedule B or Form 1120 Line 4. IRC §61(a)(7).
6b
Qualified dividends
▲ Qualified dividends taxed at preferential capital gains rates under IRC §1(h). Included within Line 6a — not in addition to it.
6c
Dividend equivalents
▲ Payments treated as dividends under IRC §871(m) for financial instruments. Report as ordinary dividend income.
7
Royalties — IRC §61(a)(6)
▲ Your share of royalty income. IRC §61(a)(6) — royalties are gross income. Report on Schedule E or Form 1120.
8
Net short-term capital gain (loss) — IRC §1222(5)
▲ Your share of short-term capital gain/loss (assets held ≤ 1 year). Report on Schedule D. Taxed as ordinary income rates. IRC §1222(5).
9a
Net long-term capital gain (loss) — IRC §1222(7)
▲ Your share of long-term capital gain/loss (assets held > 1 year). Report on Schedule D. Subject to preferential rates under IRC §1(h). IRC §1222(7).
Line
Item
Amount
9b
Collectibles (28%) gain (loss)
▲ Gain/loss from collectibles taxed at maximum 28% rate. IRC §1(h)(5). Report on Schedule D Part II.
9c
Unrecaptured IRC §1250 gain
▲ Gain attributable to depreciation on real property — taxed at maximum 25% rate. IRC §1(h)(6). Report on Schedule D Unrecaptured §1250 worksheet.
10
Net section 1231 gain (loss) — IRC §1231
▲ Your share of Section 1231 gain/loss from trade/business property held > 1 year. Net gain = capital gain. Net loss = ordinary loss. IRC §1231 — Report on Form 4797.
11
Other income (loss) — attach statement
▲ Other income items not separately stated above. Examples: cancellation of debt income (IRC §108), Section 1256 contracts, foreign currency gain. Attach detailed statement.
12
Section 179 deduction — IRC §179
▲ Your share of the partnership's Section 179 immediate expensing election. Subject to your own taxable income limitation and at-risk rules. Carries to your own Form 4562. IRC §179.
13
Other deductions — attach statement
▲ Deductions passed through to partners that are not separately stated elsewhere. Examples: IRC §59(e) mining costs, environmental cleanup costs. Attach itemized statement.
14
Self-employment earnings (loss) — IRC §1402
▲ Income subject to self-employment tax for general partners and active LLC members. IRC §1402(a) — net earnings from self-employment. Flows to Schedule SE.
15
Credits — attach statement — IRC §38
▲ Your share of general business credits from the partnership. IRC §38 — flows to your Form 3800. Dollar-for-dollar reduction of your income tax liability. Attach credit statement.
16
Schedule K-3 is attached if checked: see instructions
▲ If the partnership has foreign activities or transactions with foreign partners, Schedule K-3 reports your international tax items. IRC §904 foreign tax credit limitation.
17
Alternative minimum tax (AMT) items — IRC §55
▲ Adjustments and tax preference items for Alternative Minimum Tax computation. Include on Form 6251. IRC §55-§58 AMT items passed through from partnership.
18
Tax-exempt income and nondeductible expenses
▲ Tax-exempt interest and income (IRC §103) and nondeductible expenses reduce your basis but are not taxable. Affects partner's outside basis. IRC §705(a)(2)(B).
19
Distributions — IRC §731
▲ Cash and property distributions received from partnership. Generally not taxable to extent of outside basis (IRC §731). Excess over basis = capital gain. Reduces your basis in partnership interest.
20
Other information — attach statement
▲ Includes recapture items, unearned income, look-through rules, Section 751 hot assets, and other items requiring partner-level computation. See Schedule K-1 instructions.
21 More than one activity for at-risk purposes:
▲ Check if the partnership has more than one activity subject to the at-risk rules of IRC §465. Requires separate determination of at-risk amounts for each activity.
22 More than one activity for passive activity purposes:
▲ Check if the partnership conducts more than one passive activity. Partners must apply the passive activity loss rules of IRC §469 separately to each activity. Regroup activities if applicable.
23 Partner's basis information — attach statement:
▲ Enter partner's beginning and ending outside basis in the partnership interest. Basis = capital account + share of liabilities. Required to determine if losses are deductible (IRC §704(d)) and to compute gain/loss on disposition of partnership interest (IRC §741).
Beginning basis:
Ending basis:
IRC §702: Each partner must take into account separately their distributive share of the partnership's items of income, gain, loss, deduction, or credit.
IRC §704: Partner's distributive share is determined by the partnership agreement.
IRC §705: Partner's basis is adjusted annually by income, losses, and distributions.
IRC §731: No gain/loss recognized on distributions unless cash exceeds outside basis.
See the Partner's Instructions for Schedule K-1 (Form 1065) for reporting each item on your own return.
Cat. No. 11394X Schedule K-1 (Form 1065) (2024)
Form 1041-ES
Estimated Income Tax for Estates and Trusts · Installment Vouchers
Form 1041-ES
Department of the Treasury
Internal Revenue Service
Internal Revenue Service
OMB No. 1545-0971
20
20
Estimated Income Tax for Estates and Trusts
2024 Estimated Tax Worksheet and Payment Vouchers
Use this form to figure and pay estimated tax for an estate or trust. ▶ See instructions on back.
Use this form to figure and pay estimated tax for an estate or trust. ▶ See instructions on back.
2024 Estimated Tax Worksheet
1
Adjusted total income expected in 2024 (from Form 1041, line 17)
2
Estimated income distribution deduction
3
Estimated exemption
4
Estimated taxable income (subtract lines 2 and 3 from line 1)
5a
Estimated income tax (use 2024 Tax Rate Schedule below)
7
Credits (from Form 3800 and other credit forms)
9
Total estimated tax (subtract line 7 from line 6)
Payment Vouchers — Detach and mail with payment
Voucher 1 — Due April 15, 2024
Name:
EIN:
Amount of estimated tax payment: $
EIN:
Amount of estimated tax payment: $
Voucher 2 — Due June 17, 2024
Name:
EIN:
Amount of estimated tax payment: $
EIN:
Amount of estimated tax payment: $
Voucher 3 — Due September 16, 2024
Name:
EIN:
Amount of estimated tax payment: $
EIN:
Amount of estimated tax payment: $
Voucher 4 — Due January 15, 2025
Name:
EIN:
Amount of estimated tax payment: $
EIN:
Amount of estimated tax payment: $
Cat. No. 19734D Form 1041-ES (2024)
Schedule C (Form 1040)
Profit or Loss From Business · Sole Proprietorship · Accrual Basis · Auto-populated from Ledger
SCHEDULE C
(Form 1040)
Department of the Treasury
Internal Revenue Service
Department of the Treasury
Internal Revenue Service
OMB No. 1545-0074
20
Attachment Sequence No. 09
20
Attachment Sequence No. 09
Profit or Loss From Business (Sole Proprietorship)
▶ Go to www.irs.gov/ScheduleC for instructions and the latest information.
▶ Attach to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041; partnerships must file Form 1065.
▶ Attach to Form 1040, 1040-SR, 1040-SS, 1040-NR, or 1041; partnerships must file Form 1065.
A Principal business or profession, including product or service:
C Business name (if no separate business name, leave blank):
E Business address (including suite or room no.): City, state, ZIP:
C Business name (if no separate business name, leave blank):
E Business address (including suite or room no.): City, state, ZIP:
B Enter code from instructions:
D Employer ID number (EIN):
F Accounting method: (2) Accrual (1) Cash
G Did you "materially participate"? Yes No
H If started/acquired during 2024: Yes
I Did you make any payments requiring Form 1099? Yes No
D Employer ID number (EIN):
F Accounting method: (2) Accrual (1) Cash
G Did you "materially participate"? Yes No
H If started/acquired during 2024: Yes
I Did you make any payments requiring Form 1099? Yes No
Part I Income
1
Gross receipts or sales. See instructions for line 1 and check the box if this income was reported to you on Form W-2 and the "Statutory employee" box on that form was checked
2
Returns and allowances
3
Subtract line 2 from line 1
4
Cost of goods sold (from line 42)
5
Other income, including federal and state gasoline or fuel tax credit or refund (see instructions)
7
Gross income. Add lines 5 and 6
Part II Expenses (Enter expenses for business use of your home only on line 30.)
8
Advertising
9
Car and truck expenses (Form 4562)
10
Commissions and fees
11
Contract labor (see instructions)
12
Depletion
13
Depreciation and section 179 expense (Form 4562)
14
Employee benefit programs (other than line 19)
15
Insurance (other than health)
16a
Interest — mortgage (paid to banks, etc.)
16b
Interest — other
17
Legal and professional services
18
Office expense (see instructions)
19
Pension and profit-sharing plans
20a
Rent/lease — vehicles, machinery, equipment
20b
Rent/lease — other business property
21
Repairs and maintenance
22
Supplies (not included in Part III)
23
Taxes and licenses
24a
Travel (see instructions)
24b
Deductible meals (see instructions)
25
Utilities
26
Wages (less employment credits)
27a
Other expenses (from line 48)
27b
Reserved for future use
28
Total expenses before expenses for business use of home. Add lines 8 through 27a
29
Tentative profit or (loss). Subtract line 28 from line 7
30
Expenses for business use of your home. Do not report these expenses elsewhere. Attach Form 8829
31
Net profit or (loss). Subtract line 30 from line 29. If a profit, enter on both Schedule 1 (Form 1040), line 3, and on Schedule SE, line 2; also enter on Form 1041, line 3. If a loss, you must go to line 32.
Part III Cost of Goods Sold (see instructions)
33
Method used to value closing inventory: Cost Lower of cost or market Other
35
Inventory at beginning of year (if different from last year's closing inventory, attach explanation)
36
Purchases less cost of items withdrawn for personal use
42
Cost of goods sold. Subtract line 41 from line 40. Enter the result here and on line 4
Part V Other Expenses. List below business expenses not included on lines 8–26 or line 30.
| Bank Fees and Payment Processing (Stripe, ACH, etc.) | |
| Subscriptions and Technology Services | |
| Research and Development | |
| Solar / Renewable Energy Expenses | |
| Miscellaneous Operational Costs | |
| Contractor Training Programs | |
| Total other expenses — enter on line 27a |
Cat. No. 11334P Schedule C (Form 1040) (2024)
AI Accounting Agent
5 Authorized Agents · Full ledger context · Speech input & TTS output · Real-time accounting guidance
EEON_ACCOUNTING
Primary tax & accounting · Journal entries · IRS forms
● ACTIVE
EEON_COMPLIANCE
IRC §501(c)(3) · Voluntary filing · Glenshaw Glass
● ACTIVE
EEON_DOCUMENT
Document analysis · IRS transcripts · Audit defense
● ACTIVE
EEON_NOL_TRACKER
NOL financial asset · IRC §172 · Carryforward schedule
● ACTIVE
EEON_REFUND_MANDATE
IRC §6402 SHALL refund · Overpayment · IRC §6655
● ACTIVE
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Initializing secure agent runtime...
EEON ACCOUNTING AGENT — 5 AUTHORIZED AGENTS ACTIVE
I am your EEON Foundation AI accounting agent. Five authorized agents are active in this hardened, frozen runtime:EEON_ACCOUNTING — Primary tax preparation, double-entry accounting, IRS forms, accrual basis, journal entries, ledger sync
EEON_COMPLIANCE — IRC §501(c)(3) voluntary filing strategy, Glenshaw Glass, IRC §172, §38, §39
EEON_DOCUMENT — Document analysis, IRS transcript review, audit defense, evidence preparation
EEON_NOL_TRACKER — NOL carryforward financial asset tracking, IRC §172(b)(1)(A)(ii) indefinite carryforward
EEON_REFUND_MANDATE — IRC §6402(a) overpayment/refund mandate, IRC §6655 estimated payments, Form 1120 Lines 36–37, Form 1041 Lines 29c–29d
TWO DIRECTIONS: Journals → Forms (Sync from Ledger) · Forms → Journals (Generate Journal Entries)
FORMS AVAILABLE: 990, 990-EZ, 1120 (full), 1120-W, 1041 (full with Schedule G), 3800 (full Part I/II/III), K-1, 1041-ES, Schedule C → Form 1041 Line 3
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EXECUTION PLAN
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🏢 Corporation & Business Entity Specialist
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The Firm — Agent Roster
Legal Expert — Constitutional, Commercial, Criminal, Civil. Presumption Killer. 42 years of practice.
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