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IRSOther IRS Forms (7000–9999)

Official form guide

Form 952: 952

Form 952 is the Annual Return of U.S. Persons With Respect To Certain Foreign Partnerships. It must be filed by U.S. partners in foreign partnerships that have U.S. source income or assets.

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Form Overview

IRS Form 952 - 952

Form 952 is the Annual Return of U.S. Persons With Respect To Certain Foreign Partnerships. It must be filed by U.S. partners in foreign partnerships that have U.S. source income or assets.

The form captures partner identification, ownership percentage, foreign partnership name, EIN (if any), U.S. source income, and foreign assets attributable to the partner.

Risk Radar

Scan points
  • 1A single missed or wrong number can trigger a $10,000 penalty per partner.
  • 2Missing the filing deadline
  • 3Incorrect ownership percentage
  • 4Omitting U.S. source income
  • 5Using an outdated form edition

Plain English

If you are a U.S. individual or entity that owns a share of a foreign partnership, you use this form to report your interest and any U.S. income it generates. The IRS uses it to track foreign partnership activity that could affect your tax liability.

Submission Date

  • Filing date: 2012-07-17 00:00:00
  • 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

identificationforeign assetspartnershipindividualownershipliabilityinterestforeign

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What this form is for

  • Use when you are a U.S. partner in a foreign partnership with U.S. source income.
  • Do not use if you are only a limited partner with no U.S. source income.
  • Check Form 8865 if you have a broader reporting requirement for foreign partnerships.

Form selector

Use this form or another form?

No U.S. source income

Covers broader foreign partnership activity

✓ Verify income thresholds before filing

Form 8865

U.S. person owns interest in a foreign disregarded entity

Different reporting entity

✓ Confirm entity classification

Form 8858

Deadline or filing window

Form 952 is due with the partner’s annual income tax return, usually by April 15 for calendar‑year filers. Extensions for the income tax return automatically extend the Form 952 deadline, but you must attach a statement indicating the extension.

  • —Partner’s share of U.S. source income | Sum of partnership items × ownership % | Reported U.S. income | Verify partnership K‑1 totals

Checklist

What you need before filling it out

1

Partner identification

Social Security Number or EIN · Tax return header

⚠ Wrong number leads to processing delay✕ High
2

Ownership percentage

Partnership agreement · Schedule of partners

⚠ Rounding errors common✕ Medium
3

U.S. source income

K‑1 Schedule K‑1 (Form 1065) · Income section of partnership return

⚠ Omitted line items✕ High
4

Foreign assets

Partnership balance sheet · Asset schedule

⚠ Misallocation of assets✕ Medium
5

Signature

Physical or electronic signature · Signature block

⚠ Missing signature invalidates filing✕ High

Before you submit

  1. 1Confirm form edition matches tax year
  2. 2Verify partner’s SSN/EIN is correct
  3. 3Calculate ownership percentage to two decimal places
  4. 4Enter total U.S. source income attributable to partner
  5. 5Enter foreign asset amount attributable to partner
  6. 6Attach any required statements or schedules
  7. 7Sign the form or use approved e‑signature
  8. 8Check mailing address against instructions
  9. 9If e‑filing, ensure compatible software version
  10. 10Retain a copy of the completed form for records

How to file this form

  1. 1Download the latest Form 952 PDF from IRS.gov
  2. 2Gather partnership agreement, K‑1, and asset schedules
  3. 3Complete identification and ownership sections
  4. 4Enter calculated U.S. source income and foreign assets
  5. 5Review for arithmetic errors and correct form edition
  6. 6Sign and attach required statements
  7. 7Mail to the address in the instructions or submit via approved e‑file system

Known limitations

  1. 1IRS instructions do not provide a built‑in calculator; numbers must be computed externally
  2. 2Form does not accept electronic signatures for all entity types
  3. 3No explicit fee schedule; filing is free but penalties apply for errors
  4. 4International mailing times can delay processing

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 952 is currently active for tax years 2023 onward. The IRS updates the form annually; verify the edition date before filing.

What changed or needs a fresh check

  • Edition date – ensure the form is for the current tax year
  • Fee – no filing fee for Form 952
  • Mailing address – use the address listed in the instructions for your filing location
  • Electronic filing availability – confirm if your entity type is eligible for e‑file
  • Signature requirement – original signature needed unless e‑filed

Form Preview

Form 952 page 1

Page 1

Form 952 page 2

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Quick Facts

U.S. individuals, corporations, estates, or trusts that are partners in a foreign partnership.
The form captures partner identification, ownership percentage, foreign partnership name, EIN (if any), U.S. source income, and foreign assets attributable to the partner.
It is due annually with the partner’s income tax return, generally by the 15th day of the 4th month after the partnership’s tax year ends (April 15 for calendar‑year partners).
Mail the completed form to the IRS address shown in the instructions for the partner’s filing location, or submit electronically if the IRS e‑file system supports it for the partner’s entity type.
Incorrect or late filing can trigger penalties, interest, and a possible audit of the foreign partnership interest.
Gather partnership agreement and K‑1 information, calculate your share of U.S. source income and foreign assets, fill out identification sections, enter the financial figures, sign, and attach any required statements. Verify the form version matches the current tax year, then mail or e‑file as instructed.

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After you file

  1. 1Keep a signed copy of the filed Form 952
  2. 2Store supporting partnership documents for at least 7 years
  3. 3Monitor IRS correspondence for acceptance or notice of deficiency
  4. 4If a notice is received, review the cited error and amend promptly
  5. 5Update your tax software records with the reported amounts
  6. 6Track the filing deadline for the next tax year

Sources

  • SRCForm 952 title and purposeIRS official form description
  • SRCFiling deadline tied to partner’s tax returnIRS instructions for Form 952
  • SRCNo filing feeIRS fee schedule for forms
  • SRCSignature requirementForm 952 instructions
  • SRCMailing addressIRS instructions page for Form 952
  • SRCElectronic filing availabilityIRS e‑file eligibility list
  • SRCPenalty riskIRS penalties for late or inaccurate foreign partnership reporting

Common confusion points

Ownership % vs. profit share

Partners often confuse voting rights with profit allocation

→ Verify against partnership agreement

U.S. source income definition

Income from foreign activities can be mischaracterized

→ Use IRS Publication 519 guidance

Foreign asset valuation

Partners may use book value instead of fair market value

→ Follow partnership’s asset schedule

Form vs. Schedule

Some think Form 952 replaces Schedule K‑1

→ It supplements K‑1 for foreign partnership reporting

Extension impact

Extensions for income tax return do not automatically extend Form 952 without a statement

→ Attach extension statement

Workflow map

Related forms and next steps

4 signals

Before

Review partnership agreement and K‑1

Current

952

After

Attach to Form 1040, 1120, 1041, or 1065 as appropriate

Often used with

Form 8865 (if broader foreign partnership reporting is required)

⚠ If something goes wrong

  • File Form 1040‑X to amend the underlying return and submit corrected Form 952

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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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