2020 F1065 Change 表格1065变更

The IRS has released draft instructions for 2020 Partnership or Limited Liability Company Forms 1065 that now has the instructions on tax basis capital account reporting.  美国国税局(IRS)发布了2020年表格1065草案,该表格现在包含有关税基资本账户报告的信息。The instructions are at: www.irs.gov/pub/irs-dft/i1065–dft.pdf

Here is a good explanation to the changes: 这里有篇我喜欢的文章介绍这个变化 www.currentfederaltaxdevelopments.com/blog/2020/10/22/…

Partnership or Limited Liability Companies with simpler capital structure now needs to tighten up. 合伙制或有限责任公司资本结构更简单的公司现在需要收紧。