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。