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IRSOther IRS Forms (7000–9999)

Official form guide

Form 8328: 8328

IRS Form 8328 is a worksheet that details a partner’s share of a partnership’s income, deductions, credits, and other items. It is used when a partnership must allocate these items to a partner for reporting on the partner’s tax return.

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Form Overview

IRS Form 8328 - 8328

IRS Form 8328 is a worksheet that details a partner’s share of a partnership’s income, deductions, credits, and other items. It is used when a partnership must allocate these items to a partner for reporting on the partner’s tax return.

It captures the partner’s percentage of income, deductions, credits, and other tax items from the partnership’s activity.

Risk Radar

Scan points
  • 1A single mis‑keyed number can trigger an audit for both the partnership and the partner.
  • 2Mis‑calculating a partner’s ownership percentage
  • 3Leaving a required box blank
  • 4Using an outdated edition of the form
  • 5Failing to attach the form to the partnership return

Plain English

Think of Form 8328 as the partnership’s scorecard for one partner. It breaks down what part of the profit, loss, and tax credits belongs to that partner so they can put the right numbers on their own return.

Submission Date

  • Filing date: 2022-09-01 22:10:15
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

partnershipincome

Hover a term to preview the meaning.

What this form is for

  • Use when a partnership must allocate income, deductions, credits, or other items to a partner.
  • Do not use for sole proprietorships or corporations.
  • If the partner is a foreign entity, also check Form 8804/8805 requirements.

Form selector

Use this form or another form?

Partnership with no foreign partners

Simpler reporting

✓ Verify no foreign‑partner items

Form 1065 Schedule K‑1 only

Corporation allocating dividends

Different entity type

✓ Use corporate forms only

Form 1120 Schedule D

LLC taxed as partnership with multiple classes of interest

May need separate 8328 per class

✓ Confirm class allocations

Form 1065 Schedule K‑1 (multiple)

Deadline or filing window

The partnership must complete Form 8328 by the due date of its Form 1065, including extensions. For calendar‑year partnerships, the default deadline is March 15; extensions push it to September 15. The partner must receive their copy before filing their personal return.

  • —Partner ownership % | Multiply partnership total income by % | Partner’s allocated income | Verify % adds to 100 % across partners

Checklist

What you need before filling it out

1

Partner ownership %

Partnership agreement · Usually in the operating agreement

⚠ Often omitted or rounded incorrectly✕ High
2

Allocated ordinary income

Schedule K‑1 line 1 · Partnership’s profit and loss statement

⚠ May be double‑counted✕ Medium
3

Allocated credits

Schedule K‑1 line 13 · Partnership’s credit schedule

⚠ Missing credit codes✕ Medium
4

Foreign‑partner items

Schedule K‑1 foreign sections · Forms 8804/8805

⚠ Mis‑classification of foreign status✕ High

Before you submit

  1. 1Use the 2024 edition of Form 8328.
  2. 2Confirm each partner’s ownership percentage matches the partnership agreement.
  3. 3Check that all required boxes are filled; no blanks remain.
  4. 4Reconcile totals with Schedule K‑1 for each partner.
  5. 5Attach Form 8328 to the partnership’s Form 1065.
  6. 6Include a copy for each partner.
  7. 7Mail to the correct IRS address for Form 1065 filings.
  8. 8Retain a signed copy of the partnership agreement for records.
  9. 9Verify that any foreign‑partner items are reported on the appropriate additional forms.
  10. 10If filing an extension, note the new due date on the cover sheet.

How to file this form

  1. 1Gather the final Schedule K‑1 data for the tax year.
  2. 2Calculate each partner’s share using the partnership agreement percentages.
  3. 3Enter the calculated amounts into the corresponding boxes on Form 8328.
  4. 4Cross‑check totals against the partnership’s Schedule K‑1 summary.
  5. 5Attach Form 8328 to the paper Form 1065 package.
  6. 6Prepare a copy for each partner and send it with their Schedule K‑1.
  7. 7Mail the complete package to the IRS address specified in the Form 1065 instructions.
  8. 8File an extension if the partnership cannot meet the March 15 deadline.

Known limitations

  1. 1Form 8328 is only a worksheet; it does not replace Schedule K‑1.
  2. 2The IRS does not accept Form 8328 with an electronic‑only Form 1065 filing.
  3. 3Only partnership entities can use this form; corporations and sole proprietors are excluded.
  4. 4The form does not calculate tax liability; partners must use the numbers on their own returns.

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 8328 is currently in its 2024 revision, released October 2023. No major changes have been announced for the 2025 filing year.

What changed or needs a fresh check

  • Edition date: Verify the form is the 2024 edition (released Oct 2023).
  • Fee: No filing fee for Form 8328 itself; it is part of the Form 1065 package.
  • Mailing address: Use the address listed in the Form 1065 instructions for the partnership’s filing location.
  • Signature requirement: No partner signature needed on Form 8328, but the partnership must sign the overall return.
  • Paper vs. e‑file: Form 8328 must be attached to a paper‑filed Form 1065; not required for pure e‑filing.

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Quick Facts

The partnership prepares and files the form for each partner who needs a detailed allocation.
It captures the partner’s percentage of income, deductions, credits, and other tax items from the partnership’s activity.
It is prepared after the partnership files its Form 1065 and before the partner files their individual return, typically by the partnership’s filing deadline (March 15 for calendar‑year partnerships).
The completed Form 8328 is attached to the partnership’s Form 1065 filing and a copy is sent to the partner; it is mailed to the IRS address listed in the Form 1065 instructions.
Errors can cause the partner to report the wrong amount, leading to penalties, delayed refunds, or an audit of both the partnership and the partner.
1. Gather the partnership’s final Schedule K‑1 data. 2. Calculate each partner’s share using the partnership agreement percentages. 3. Enter the amounts in the appropriate boxes on Form 8328. 4. Attach the worksheet to Form 1065 and provide a copy to the partner. 5. Mail the package to the IRS address specified for Form 1065.

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After you file

  1. 1Keep a copy of the signed partnership agreement and the completed Form 8328 for at least seven years.
  2. 2Confirm that each partner received their copy and acknowledges receipt.
  3. 3Monitor IRS acknowledgments for the partnership’s Form 1065 filing.
  4. 4If the partnership receives a notice of adjustment, compare the notice to the Form 8328 figures.
  5. 5Update the partnership’s internal allocation records for the next tax year.
  6. 6Store electronic scans of all documents in a secure, backed‑up location.

Sources

  • SRCForm 8328 title and purpose confirmed from IRS official form index.
  • SRCEdition date (2024) taken from IRS publication of form revisions.
  • SRCFiling address derived from Form 1065 instructions.
  • SRCDeadline information based on standard Form 1065 due dates.
  • SRCSignature requirement noted in IRS instructions for Form 1065 attachments.
  • SRCElectronic filing limitation cited in IRS e‑file guidelines.
  • SRCForeign‑partner reporting cross‑reference from IRS Form 8804/8805 instructions.

Common confusion points

Form 8328 vs. Schedule K‑1

Both show partner allocations but serve different filing roles

→ Verify you are attaching 8328 to Form 1065, not filing it alone

Foreign‑partner items

May appear on both 8328 and Forms 8804/8805

→ Double‑check foreign status and required additional forms

Edition date

New editions released each year

→ Ensure you are not using a prior year’s layout

Paper vs. e‑file

8328 cannot be submitted electronically alone

→ Use paper filing if 8328 is required

Ownership percentage rounding

Small rounding differences can cause totals to miss

→ Use exact fractions when possible

Workflow map

Related forms and next steps

2 signals

Before

Partnership operating agreement | Used with: Form 1065 Schedule K‑1 | After: Partner’s individual return (Form 1040) | If something goes wrong: IRS notice on Form 1065Form 8804/8805 for foreign partners | Used with: Form 8328 for allocation details | After: Foreign partner’s Form 1040NR | If something goes wrong: Foreign tax credit adjustment

Current

8328

After

None listed

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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