2001 Attachment Sequence No. 118

Transcription

1 Form Deprtment of the Tresury Internl Revenue Service Importnt: Return of U.S. Persons With Respect to Certin Foreign Prtnerships Attch to your tx return. See seprte instructions. Informtion furnished for the foreign prtnership s tx yer beginning, 001, nd ending, 0 OMB No Attchment Sequence No. All informtion must be in English. All mounts must be in U.S. dollrs unless otherwise indicted. of person filing this return Filer s identifying number Filer s ddress (if you re not filing this form with your tx return) A B Ctegory of filer (see Ctegories of Filers in the instructions nd check pplicble box(es)): 1 Filer s tx yer beginning, 0, nd ending, 0 C Filer s shre of libilities: Nonrecourse $ Qulified nonrecourse finncing $ Other $ D If filer is member of consolidted group but not the prent, enter the following informtion bout the prent: EIN E Informtion bout certin other prtners (1) () () Identifying number () Check pplicble box(es) Ctegory 1 Ctegory Constructive owner F1 nd ddress of foreign prtnership EIN (if ny) Country under whose lws orgnized Dte of orgniztion Principl plce of business Principl business ctivity code number Principl business ctivity Functionl currency nd exchnge rte (see instr.) G 1 Provide the following informtion for the foreign prtnership s tx yer:, ddress, nd identifying number of gent (if ny) in the United Sttes the foreign prtnership must file: Form Form 0 Form or -B Service Center where Form or -B is filed: nd ddress of foreign prtnership s gent in country of orgniztion, if ny nd ddress of person(s) with custody of the books nd records of the foreign prtnership, nd the loction of such books nd records, if different Were ny specil lloctions mde by the foreign prtnership? Yes No Number of foreign disregrded entities owned by the prtnership (ttch list) How is this prtnership clssified under the lw of the country in which it is orgnized? Did the prtnership own ny seprte units within the mening of Regultions section 1.-(c)() or ()? Does this prtnership meet both of the following requirements? The prtnership s totl receipts for the tx yer were less thn $0,000 nd The vlue of the prtnership s totl ssets t the end of the tx yer ws less thn $00,000. If Yes, do not complete Schedules L, M-1, nd M-. Sign Here Only If You Are Filing This Form Seprtely nd Not With Your Tx Return Pid Preprer s Use Only Under penlties of perjury, I declre tht I hve exmined this return, including ccompnying schedules nd sttements, nd to the best of my knowledge nd belief, it is true, correct, nd complete. Declrtion of preprer (other thn generl prtner or limited libility compny member) is bsed on ll informtion of which preprer hs ny knowledge. Signture of generl prtner or limited libility compny member Preprer s signture Firm s nme (or yours if self-employed), ddress, nd ZIP code For Pperwork Reduction Act Notice, see the seprte instructions. Ct. No. A Dte Dte self-employed EIN Phone no. ( ) Yes Yes Preprer s SSN or PTIN No No

2 Schedule A Constructive Ownership of Prtnership Interest. Check the boxes tht pply to the filer. If you check box b, enter the nme, ddress, nd U.S. txpyer identifying number (if ny) of the person(s) whose interest you constructively own. See instructions. Owns direct interest b Owns constructive interest Identifying number (if ny) foreign person Pge direct prtner Schedule A-1 Certin Prtners of Foreign Prtnership Identifying number (if ny) foreign person Does the prtnership hve ny other foreign person s direct prtner? Yes No Schedule A- Affilition Schedule. List ll prtnerships (foreign or domestic) in which the foreign prtnership owns direct interest or indirectly owns % interest. EIN (if ny) Totl ordinry income or loss foreign prtnership Schedule B Income Sttement Trde or Business Income Cution: Include only trde or business income nd expenses on lines 1 through below. See the instructions for more informtion. Income Deductions (see pge of the instructions for limittions) 1 Gross receipts or sles 1 b Less returns nd llownces 1b 1c Cost of goods sold Gross profit. Subtrct line from line 1c Ordinry income (loss) from other prtnerships, esttes, nd trusts (ttch schedule) Net frm profit (loss) (ttch Schedule F (Form 0)) Net gin (loss) from Form, Prt II, line 1 Other income (loss) (ttch schedule) Totl income (loss). Combine lines through Slries nd wges (other thn to prtners) (less employment credits) Gurnteed pyments to prtners Repirs nd mintennce 1 Bd debts 1 1 Rent 1 1 Txes nd licenses 1 1 Interest 1 1 Deprecition (if required, ttch Form ) 1 b Less deprecition reported on Schedule A nd elsewhere on return 1b 1c 1 Depletion (Do not deduct oil nd gs depletion.) 1 1 Retirement plns, etc. 1 1 Employee benefit progrms 1 0 Other deductions (ttch schedule) 0 1 Totl deductions. Add the mounts shown in the fr right column for lines through 0 1 Ordinry income (loss) from trde or business ctivities. Subtrct line 1 from line

3 Schedule D Cpitl Gins nd Losses Pge Prt I Short-Term Cpitl Gins nd Losses Assets Held One Yer or Less () Description of property (e.g., 0 shres of Z Co.) (b) Dte cquired (c) Dte sold (d) Sles price (e) Cost or other bsis (f) Gin or (loss) ((d) minus (e)) 1 Short-term cpitl gin from instllment sles from Form, line or Short-term cpitl gin (loss) from like-kind exchnges from Form Prtnership s shre of net short-term cpitl gin (loss), including specilly llocted short-term cpitl gins (losses), from other prtnerships, esttes, nd trusts Net short-term cpitl gin or (loss). Combine lines 1 through in column (f). Enter here nd on Form, Schedule K, line d or Prt II Long-Term Cpitl Gins nd Losses Assets Held More Thn One Yer () Description of property (e.g., 0 shres of Z Co.) (b) Dte cquired (c) Dte sold (d) Sles price (e) Cost or other bsis (f) Gin or (loss) ((d) minus (e)) (g) % rte gin or (loss) *(see instr. below) Long-term cpitl gin from instllment sles from Form, line or Long-term cpitl gin (loss) from like-kind exchnges from Form Prtnership s shre of net long-term cpitl gin (loss), including specilly llocted long-term cpitl gins (losses), from other prtnerships, esttes, nd trusts Cpitl gin distributions Combine lines through in column (g). Enter here nd on Schedule K, line e() or 1 Net long-term cpitl gin or (loss). Combine lines through in column (f). Enter here nd on Form, Schedule K, line e(1) or 1 *% rte gin or (loss) includes ll collectibles gins nd losses (s defined in the instructions).

4 Pge Schedule K Prtners Shres of Income, Credits, Deductions, etc. () Distributive shre items (b) Totl mount Income (Loss) Credits Deductions Investment Interest Self- Employment Adjustments nd Tx Preference Items 1 Ordinry income (loss) from trde or business ctivities (enter from Schedule B, line ) 1 Net income (loss) from rentl rel estte ctivities (ttch Form ) Gross income from other rentl ctivities b Expenses from other rentl ctivities (ttch schedule) b c Net income (loss) from other rentl ctivities. Subtrct line b from line Portfolio income (loss): Interest income c b Ordinry dividends b c Roylty income c d Net short-term cpitl gin (loss) d e (1) Net long-term cpitl gin (loss) e(1) () % rte gin (loss) () Qulified -yer gin f Other portfolio income (loss) (ttch schedule) f Gurnteed pyments to prtners Net section gin (loss) (other thn due to csulty or theft) (ttch Form ) Other income (loss) (ttch schedule) Chritble contributions (ttch schedule) Section 1 expense deduction Deductions relted to portfolio income (itemize) Other deductions (ttch schedule) 1 Low-income housing credit: (1) From prtnerships to which section (j)() pplies 1(1) () Other thn on line 1(1) 1() b Qulified rehbilittion expenditures relted to rentl rel estte ctivities (ttch Form ) 1b c Credits (other thn credits shown on lines 1 nd 1b) relted to rentl rel estte ctivities 1c d Credits relted to other rentl ctivities 1d 1 Other credits 1 1 Interest expense on investment debts 1 b (1) Investment income included on lines, b, c, nd f bove 1b(1) () Investment expenses included on line bove 1b() 1 Net ernings (loss) from self-employment 1 b Gross frming or fishing income 1b c Gross nonfrm income 1c 1 Deprecition djustment on property plced in service fter 1 1 b Adjusted gin or loss 1b c Depletion (other thn oil nd gs) 1c d (1) Gross income from oil, gs, nd geotherml properties 1d(1) () Deductions llocble to oil, gs, nd geotherml properties 1d() e Other djustments nd tx preference items (ttch schedule) 1e

5 Schedule K (continued) Pge () Distributive shre items (b) Totl mount Foreign Txes e Deductions llocted nd pportioned t prtner level: (1) Interest expense 1e(1) () Other 1e() f Deductions llocted nd pportioned t prtnership level to foreign source income: (1) Pssive 1f(1) () Listed ctegories (ttch schedule) 1f() () Generl limittion 1f() g Totl foreign txes (check one): Pid Accrued 1g h Reduction in txes vilble for credit (ttch schedule) 1h 1 Section (e)() expenditures: Type b Amount 1b 1 Tx-exempt interest income 1 0 Other tx-exempt income 0 1 Nondeductible expenses 1 Distributions of money (csh nd mrketble securities) Distributions of property other thn money Other items nd mounts required to be reported seprtely to prtners (ttch schedule) Schedule L Blnce Sheets per Books (Not required if Question G, pge 1, is nswered Yes. ) Other 1 of foreign country or U.S. possession b Gross income from ll sources c d Gross income sourced t prtner level Foreign gross income sourced t prtnership level: (1) Pssive () Listed ctegories (ttch schedule) () Generl limittion Assets 1 Csh Trde notes nd ccounts receivble b Less llownce for bd debts Inventories U.S. government obligtions Tx-exempt securities Other current ssets (ttch schedule) Mortgge nd rel estte lons Other investments (ttch schedule) Buildings nd other deprecible ssets b Less ccumulted deprecition Depletble ssets b Less ccumulted depletion Lnd (net of ny mortiztion) 1 Intngible ssets (mortizble only) b Less ccumulted mortiztion 1 Other ssets (ttch schedule) 1 Totl ssets Libilities nd Cpitl 1 Accounts pyble 1 Mortgges, notes, bonds pyble in less thn 1 yer 1 Other current libilities (ttch schedule) 1 All nonrecourse lons 1 Mortgges, notes, bonds pyble in 1 yer or more 0 Other libilities (ttch schedule) 1 Prtners cpitl ccounts Totl libilities nd cpitl 1b 1c 1d(1) 1d() 1d() Beginning of tx yer End of tx yer () (b) (c) (d)

6 Schedule M Blnce Sheets for Interest Alloction () Beginning of tx yer 1 Blnce t beginning of yer Distributions: Csh Cpitl contributed during yer b Property Net income (loss) per books Other increses (itemize): Other decreses (itemize): Add lines nd Blnce t end of yer. Subtrct Add lines 1 through line from line (b) End of tx yer Pge 1 Totl U.S. ssets Totl foreign ssets: Pssive income ctegory b Listed ctegories (ttch schedule) c Generl limittion income ctegory Schedule M-1 Reconcilition of Income (Loss) per Books With Income (Loss) per Return (Not required if Question G, pge 1, is nswered Yes. ) 1 b Net income (loss) per books Income included on Schedule K, lines 1 through,, nd, not recorded on books this yer (itemize): Gurnteed pyments (other thn helth insurnce) Expenses recorded on books this yer not included on Schedule K, lines 1 through, 1, 1g, nd 1b (itemize): Deprecition $ Trvel nd entertinment $ Income recorded on books this yer not included on Schedule K, lines 1 through (itemize): Tx-exempt interest $ Deductions included on Schedule K, lines 1 through, 1, 1g, nd 1b, not chrged ginst book income this yer (itemize): Deprecition $ Add lines nd Income (loss). Subtrct line Add lines 1 through from line Schedule M- Anlysis of Prtners Cpitl Accounts (Not required if Question G, pge 1, is nswered Yes. )

7 Pge Schedule N Trnsctions Between Controlled Foreign Prtnership nd Prtners or Other Relted Entities Importnt: Complete seprte Form nd Schedule N for ech controlled foreign prtnership. Enter the totls for ech type of trnsction tht occurred between the foreign prtnership nd the persons listed in columns () through (d). Trnsctions of foreign prtnership () U.S. person filing this return (b) Any domestic corportion or prtnership controlling or controlled by the U.S. person filing this return (c) Any other foreign corportion or prtnership controlling or controlled by the U.S. person filing this return (d) Any U.S. person with % or more direct interest in the controlled foreign prtnership (other thn the U.S. person filing this return) 1 Sles of inventory Sles of property rights (ptents, trdemrks, etc.) Compenstion received for technicl, mngeril, engineering, construction, or like services Commissions received Rents, roylties, nd license fees received Distributions received Interest received Other Add lines 1 through Purchses of inventory Purchses of tngible property other thn inventory Purchses of property rights (ptents, trdemrks, etc.) Compenstion pid for technicl, mngeril, engineering, construction, or like services Commissions pid Rents, roylties, nd license fees pid Distributions pid Interest pid Other Add lines through 1 Amounts borrowed (enter the mximum lon blnce during the yer) see instructions Amounts loned (enter the mximum lon blnce during the yer) see instructions