Return of U.S. Persons With Respect to                                                                OMB No. 1545-1668
Form 8865                                               Certain Foreign Partnerships
                                                                            Attach to your tax return. 
                                              Go to www.irs.gov/Form8865 for instructions and the latest information.                               2023
Department of the Treasury                          Information furnished for the foreign partnership’s tax year                                    Attachment 
Internal Revenue Service             beginning                                , 2023, and ending                     , 20                           Sequence No. 865
Name of person filing this return                                                              Filer’s identification number

Filer’s address (if you aren’t filing this form with your tax return)           A     Category of filer (see Categories of Filers in the instructions and check applicable box(es)):
                                                                                      1        2                 3               4 
                                                                                B     Filer’s tax year beginning        , 20         , and ending              , 20
C       Filer’s share of liabilities: Nonrecourse $                             Qualified nonrecourse financing $                        Other $
D       If filer is a member of a consolidated group but not the parent, enter the following information about the parent:
        Name                                                                                                 EIN
        Address
  E       Check if any excepted specified foreign financial assets are reported on this form. See instructions  .                . . .   .  . .     .  . .     . .
F       Information about certain other partners (see instructions)
                                                                                                                                     (4) Check applicable box(es)
                    (1) Name                                            (2) Address              (3) Identification number
                                                                                                                                 Category 1 Category 2   Constructive owner

G1      Name and address of foreign partnership                                                  2(a) EIN (if any)

                                                                                                 2(b) Reference ID number (see instructions)

                                                                                                 3 Country under whose laws organized

   4    Date of              5  Principal place of    6  Principal business               7  Principal business      8a Functional currency         8b Exchange rate 
        organization              business               activity code number                activity                                                  (see instructions)

H       Provide the following information for the foreign partnership’s tax year:
   1    Name, address, and identification number of agent (if any) in the                 2  Check if the foreign partnership must file:
        United States                                                                            Form 1042             Form 8804            Form 1065
                                                                                             Service Center where Form 1065 is filed:

   3    Name and address of foreign partnership’s agent in country of                     4  Name and address of person(s) with custody of the books and records of the 
        organization, if any                                                                 foreign partnership, and the location of such books and records, if different

   5      During  the  tax  year,  did  the  foreign  partnership  pay  or  accrue  any  interest  or  royalty  for  which  the  deduction  is  not 
          allowed under section 267A? See instructions                . .   . .     . . . .  .   .     .     .   . . .  .        . . .   .  . .        Yes       No
          If “Yes,” enter the total amount of the disallowed deductions  .            . . .  .   .     .     .   . . .  .        . . .   .  . .     $
   6      Is the partnership a section 721(c) partnership, as defined in Regulations section 1.721(c)-1(b)(14)? .                . . .   .  . .        Yes       No
   7      Were any special allocations made by the foreign partnership?               . . .  .   .     .     .   . . .  .        . . .   .  . .        Yes       No
   8      Enter  the  number  of  Forms  8858,  Information  Return  of  U.S.  Persons  With  Respect  to  Foreign  Disregarded  Entities 
          (FDEs) and Foreign Branches (FBs), attached to this return. See instructions           .     .     .   . . .  .        . . .   .  . .  
   9      How is this partnership classified under the law of the country in which it’s organized?               . .
  10 a    Does the filer have an interest in the foreign partnership, or an interest indirectly through the foreign partnership, that’s a 
          separate unit under Regulations section 1.1503(d)-1(b)(4) or part of a combined separate unit under Regulations section 
          1.1503(d)-1(b)(4)(ii)? If “No,” skip question 10b           . .   . .     . . . .  .   .     .     .   . . .  .        . . .   .  . .        Yes       No
     b    If “Yes,” does the separate unit or combined separate unit have a dual consolidated loss, as defined in Regulations 
          section 1.1503(d)-1(b)(5)(ii)?  . . .     . . .             . .   . .     . . . .  .   .     .     .   . . .  .        . . .   .  . .        Yes       No
  11      Does this partnership meet both of the following requirements?
          1. The partnership’s total receipts for the tax year were less than $250,000.
          2. The value of the partnership’s total assets at the end of the tax year was less than $1 million.           .        . . .   .  . .        Yes       No
          If “Yes,” don’t complete Schedules L, M-1, and M-2.                                                        }
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.                                   Cat. No. 25852A                   Form 8865 (2023)

Form 8865 (2023)                                                                                                                                                         Page 2 
12 a   Is  the  filer  of  this  Form  8865  claiming  a  foreign-derived  intangible  income  (FDII)  deduction  (under  section  250)  with 
       respect to any transaction with the foreign partnership? If “Yes,” complete lines 12b, 12c, and 12d. See instructions .             .         Yes                 No
     b Enter the  amount of  gross receipts derived from  all sales  of general  property  to the foreign  partnership that the filer 
       included in its computation of foreign-derived deduction eligible income (FDDEI)  .           .    .    . . .  .        . . . .     .
     c Enter the amount of gross receipts derived from all sales of intangible property to the foreign partnership that the filer 
       included in its computation of FDDEI  .    . .  .         . . .       .    . .  . . .      .  .    .    . . .  .        . . . .     .
     d Enter the amount of gross receipts derived from all services provided to the foreign partnership that the filer included in 
       its computation of FDDEI .   .       . . . . .  .         . . .       .    . .  . . .      .  .    .    . . .  .        . . . .     .
13     Enter the number of foreign partners subject to section 864(c)(8) as a result of transferring all or a portion of an interest in 
       the partnership or of receiving a distribution from the partnership .        .  . . .      .  .    .    . . .  .        . . . .     .  
14     At any time during the tax year were any transfers between the partnership and its partners subject to the disclosure 
       requirements of Regulations section 1.707-8?.   .         . . .       .    . .  . . .      .  .    .    . . .  .        . . . .     .         Yes                 No

Sign Here Only   Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge 
if You’re Filing and belief, it is true, correct, and complete. Declaration of preparer (other than general partner or limited liability company member) is based on all 
This Form        information of which preparer has any knowledge.
Separately and 
Not With Your 
Tax Return.      Signature of general partner or limited liability company member                                  Date
                 Print/Type preparer’s name            Preparer’s signature                                      Date              Check         if  PTIN
Paid                                                                                                                               self-employed 
Preparer 
                 Firm’s name                                                                                                       Firm’s EIN 
Use Only
                 Firm’s address                                                                                                    Phone no. 
Schedule A            Constructive Ownership of Partnership Interest.                      Check the boxes that apply to the filer. If you check 
                      box b , enter the name, address, and U.S. taxpayer identification number (if any) of the person(s)                                  whose 
                      interest you constructively own. See instructions.
                      a         Owns a direct interest                                   b        Owns a constructive interest
                                                                                                                                              Check if    Check if 
                      Name                                                     Address                      Identification number (if any)    foreign     direct 
                                                                                                                                              person      partner

Schedule A-1          Certain Partners of Foreign Partnership (see instructions)
                                                                                                                                                          Check if 
                      Name                                                     Address                           Identification number (if any)           foreign 
                                                                                                                                                          person

Schedule A-2          Foreign Partners of Section 721(c) Partnership (see instructions)
                                                                 Country of            U.S. taxpayer 
Name of foreign                 Address                          organization       identification number Check if related to        Percentage interest
     partner                                                        (if any)             (if any)              U.S. transferor   Capital               Profits
                                                                                                                                           %                               %
                                                                                                                                           %                               %
Does the partnership have any other foreign person as a direct partner?                  . .      .  .    .    . . .  .        . . . .     .         Yes                 No
Schedule A-3          Affiliation Schedule.       List all partnerships (foreign or domestic) in which the foreign partnership owns a 
                      direct interest or indirectly owns a 10% interest.
                      Name                                                     Address                             EIN               Total ordinary       Check if 
                                                                                                                   (if any)          income or loss       foreign 
                                                                                                                                                          partnership

                                                                                                                                                     Form 8865 (2023)

Form 8865 (2023)                                                                                                                                                                                                             Page 3 
Schedule B                                                                                               Income Statement—Trade or Business Income
Caution: Include only trade or business income and expenses on lines 1a through 22 below. See the instructions for more information.
                                                                                                   1 a  Gross receipts or sales  . .   . .  .   .   . .   . .  .  .   .   . .    1a 
                                                                                                   b    Less returns and allowances .    .  .   .   . .   . .  .  .   .   . .    1b                        1c 
                                                                                                   2    Cost of goods sold  .  .   .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     2 
                                                                                                   3    Gross profit. Subtract line 2 from line 1c  . .   . .  .  .   .   . .  . .  . . .      . . . .     3 
                                                                                                   4    Ordinary income (loss) from other partnerships, estates, and trusts (attach statement) . . . .     4 
                                                                      Income                       5    Net farm profit (loss) (attach Schedule F (Form 1040)) .  .   .   . .  . .  . . .      . . . .     5 
                                                                                                   6    Net gain (loss) from Form 4797, Part II, line 17 (attach Form 4797) .  . .  . . .      . . . .     6 
                                                                                                   7    Other income (loss) (attach statement)  .   . .   . .  .  .   .   . .  . .  . . .      . . . .     7 
                                                                                                   8    Total income (loss). Combine lines 3 through 7  .   .  .  .   .   . .  . .  . . .      . . . .     8 
                                                                                                   9    Salaries and wages (other than to partners) (less employment credits)  . .  . . .      . . . .     9 
                                                                                                   10   Guaranteed payments to partners     .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     10 
                                                                                                   11   Repairs and maintenance  .     . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     11 
                                                                                                   12   Bad debts  . .  .    . .   .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     12 
                                                                                                   13   Rent  . .  . .  .    . .   .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     13 
                                                                                                   14   Taxes and licenses  .  .   .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     14 
                                                                                                   15   Interest (see instructions)  . . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     15 
                                                                                                   16a  Depreciation (if required, attach Form 4562)  .   . .  .  .   .   . .  16a
                                   (see instructions for limitations)                              b    Less depreciation reported elsewhere on return  .   .  .  .   .   . .  16b                         16c
                                                                                                   17   Depletion (Don’t deduct oil and gas depletion.)   . .  .  .   .   . .  . .  . . .      . . . .     17 
                                                                                                   18   Retirement plans, etc.  .  .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     18 
                                                                                                   19   Employee benefit programs      . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     19 
                                                                                                   20   Other deductions (attach statement)  .  .   . .   . .  .  .   .   . .  . .  . . .      . . . .     20 
                                                                      Deductions                   21   Total deductions. Add the amounts shown in the far right column for lines 9 through 20   . . .     21 
                                                                                                   22   Ordinary business income (loss) from trade or business activities. Subtract line 21 from line 8  . 22 
                                                                                                   23   Reserved for future use  . .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     23
                                                                                                   24   Reserved for future use  . .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     24
                                                                                                   25   Reserved for future use  . .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     25
                                                                                                   26   Reserved for future use  . .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     26
                                                                                                   27   Reserved for future use  . .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     27
                                                                                                   28   Reserved for future use  . .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     28
                                                                                                   29   Reserved for future use  . .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     29
                                                                      Tax and Payment
                                                                                                   30   Reserved for future use  . .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     30
Schedule K                                                                                               Partners’ Distributive Share Items                                                                      Total amount
                                                                                                      1  Ordinary business income (loss) (Schedule B, line 22)  . .   .   . .  . .  . . .      . . . .     1
                                                                                                      2  Net rental real estate income (loss) (attach Form 8825)  .   .   . .  . .  . . .      . . . .     2
                                                                                                      3a Other gross rental income (loss)   .   .   . .   . .  .  .   .   . .    3a
                                                                                                      b  Expenses from other rental activities (attach statement)  .  .   . .    3b
                                                                                                      c  Other net rental income (loss). Subtract line 3b from line 3a  . . .  . .  . . .      . . . .     3c
                                                                                                      4  Guaranteed payments:  a   Services 4a                       b Capital   4b
                                                                                                      c  Total. Add line 4a and line 4b  .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     4c 
                                                                                                      5  Interest income  .  . .   .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     5
                                                                                                      6  Dividends and dividend equivalents:    a   Ordinary dividends    . .  . .  . . .      . . . .     6a
                                                                                                                                                b   Qualified dividends   . .    6b
                                                                                                                                                c   Dividend equivalents  . .    6c
                                                                                     Income (Loss)    7  Royalties . .  .    . .   .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     7
                                                                                                      8  Net short-term capital gain (loss) (attach Schedule D (Form 1065)) .  . .  . . .      . . . .     8
                                                                                                      9a Net long-term capital gain (loss) (attach Schedule D (Form 1065))  .  . .  . . .      . . . .     9a
                                                                                                      b  Collectibles (28%) gain (loss)  .  .   .   . .   . .  .  .   .   . .    9b
                                                                                                      c  Unrecaptured section 1250 gain (attach statement)     .  .   .   . .    9c
                                                                                                   10    Net section 1231 gain (loss) (attach Form 4797) .  .  .  .   .   . .  . .  . . .      . . . .     10
                                                                                                   11    Other income (loss) (see instructions) (1)  Type                               (2)  Amount        11(2)
                                                                                                   12    Section 179 deduction (attach Form 4562)  .      . .  .  .   .   . .  . .  . . .      . . . .     12
                                                                                                   13a   Contributions  .    . .   .   . .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     13a
                                                                                                      b  Investment interest expense .   .  .   .   . .   . .  .  .   .   . .  . .  . . .      . . . .     13b
                                                                                                      c  Section 59(e)(2) expenditures:  (1)  Type                                      (2)  Amount        13c(2)
                                                                                     Deductions       d  Other deductions (see instructions)    (1)  Type                               (2)  Amount        13d(2)
                                                                                                                                                                                                                 Form 8865 (2023)

Form 8865 (2023)                                                                                                                                                                                             Page 4 
Schedule K                                                                              Partners’ Distributive Share Items (continued)                                                        Total amount
                                                                                  14a Net earnings (loss) from self-employment .  .   .   . .   . . . . . .       .    . .   . . .    .   14a
                        Self-                                         ment        b   Gross farming or fishing income    .    . . .   .   . .   . . . . . .       .    . .   . . .    .   14b
                              Employ-                                             c   Gross nonfarm income     . .     . .    . . .   .   . .   . . . . . .       .    . .   . . .    .   14c
                                                                                  15a Low-income housing credit (section 42(j)(5))  . .   . .   . . . . . .       .    . .   . . .    .   15a
                                                                                  b   Low-income housing credit (other)  .    . . .   .   . .   . . . . . .       .    . .   . . .    .   15b
                                                                                  c   Qualified rehabilitation expenditures (rental real estate) (attach Form 3468)  . . .   . . .    .   15c
                                                                                  d   Other rental real estate credits (see instructions) Type                                            15d
                                                   Credits
                                                                                  e   Other rental credits (see instructions)             Type                                            15e
                                                                                  f   Other credits (see instructions)                    Type                                            15f

                                                                                  16  Attach  Schedule  K-2  (Form  8865),  Partners’  Distributive  Share  Items—International,  and 
                                                                                      check this box to indicate that you are reporting items of international tax relevance . . .
                                      International
                                                                                  17a Post-1986 depreciation adjustment       . . .   .   . .   . . . . . .       .    . .   . . .    .   17a
                                                                                  b   Adjusted gain or loss  . . .     . .    . . .   .   . .   . . . . . .       .    . .   . . .    .   17b
                                                                                  c   Depletion (other than oil and gas)  .   . . .   .   . .   . . . . . .       .    . .   . . .    .   17c
                                                                                  d   Oil, gas, and geothermal properties—gross income      .   . . . . . .       .    . .   . . .    .   17d
            Alternative                                               (AMT) Items e   Oil, gas, and geothermal properties—deductions  .     .   . . . . . .       .    . .   . . .    .    17e
                                                          Minimum Tax 
                                                                                  f   Other AMT items (attach statement)      . . .   .   . .   . . . . . .       .    . .   . . .    .   17f
                                                                                  18a Tax-exempt interest income  .    . .    . . .   .   . .   . . . . . .       .    . .   . . .    .   18a
                                                                                  b   Other tax-exempt income    .     . .    . . .   .   . .   . . . . . .       .    . .   . . .    .   18b
                                                                                  c   Nondeductible expenses  .  .     . .    . . .   .   . .   . . . . . .       .    . .   . . .    .   18c
                                                                                  19a Distributions of cash and marketable securities  .  . .   . . . . . .       .    . .   . . .    .   19a
                                                                                  b   Distributions of other property  . .    . . .   .   . .   . . . . . .       .    . .   . . .    .   19b
                                                                                  20a Investment income .      . .     . .    . . .   .   . .   . . . . . .       .    . .   . . .    .   20a
                                                                                  b   Investment expenses  .   . .     . .    . . .   .   . .   . . . . . .       .    . .   . . .    .   20b
                                                   Other Information                  Other items and amounts (attach statement) 
                                                                                  c
                                                                                  21  Total foreign taxes paid or accrued .   . . .   .   . .   . . . . . .       .    . .   . . .    .   21
Schedule L                                                                              Balance Sheets per Books. (Not required if Item H11, page 1, is answered “Yes.”)
                                                                                                                                            Beginning of tax year                         End of tax year
                                                                                              Assets                                        (a)           (b)                         (c)                (d) 
                        1                                             Cash            . . . . . . .     .      . .     . .    .
                        2a                                            Trade notes and accounts receivable  .             .    .
                              b                                       Less allowance for bad debts .           . .     . .    .
                        3                                             Inventories         . . . . .     .      . .     . .    .
                        4                                             U.S. Government obligations  .           . .     . .    .
                        5                                             Tax-exempt securities  .    .     .      . .     . .    .
                        6                                             Other current assets (attach statement) .          .    .
                        7a                                            Loans to partners (or persons related to partners)
                              b                                       Mortgage and real estate loans  .          .     . .    .
                        8                                             Other investments (attach statement)             . .    .
                        9a                                            Buildings and other depreciable assets .           .    .
                              b                                       Less accumulated depreciation  .           .     . .    .
10a                                                                   Depletable assets       . . .     .      . .     . .    .
                              b                                       Less accumulated depletion  .            . .     . .    .
11                                                                    Land (net of any amortization) .         . .     . .    .
12a                                                                   Intangible assets (amortizable only)  .          . .    .
                              b                                       Less accumulated amortization  .           .     . .    .
                                                                                                                                                                                              Form 8865 (2023)

Form 8865 (2023)                                                                                                              Page 5 
Schedule L       Balance Sheets per Books. (Not required if Item H11, page 1, is answered “Yes.”) (continued)
                                                                Beginning of tax year                      End of tax year
                                                                (a)      (b)                           (c)                (d) 
13  Other assets (attach statement)      .  . . .
14  Total assets  . . .     . .  .   .   .  . . .
                 Liabilities and Capital
15  Accounts payable  .     . .  .   .   .  . . .
16  Mortgages, notes, bonds payable in less than 1 year
17  Other current liabilities (attach statement)  .
18  All nonrecourse loans  .  .  .   .   .  . . .
19a Loans from partners (or persons related to partners)
b   Mortgages, notes, bonds payable in 1 year or more
20  Other liabilities (attach statement)  . . . .
21  Partners’ capital accounts  .    .   .  . . .
22  Total liabilities and capital  . .   .  . . .
Schedule M       Balance Sheets for Interest Allocation
                                                                                          (a)                 (b) 
                                                                                      Beginning of            End of 
                                                                                      tax year                tax year
1   Total U.S. assets  .    . .  .   .   .  . . .       . . . . .   . . .
 2  Total foreign assets:
a   Passive category  .     . .  .   .   .  . . .       . . . . .   . . .
b   General category  .     . .  .   .   .  . . .       . . . . .   . . .
c   Other (attach statement)  .  .   .   .  . . .       . . . . .   . . .
Schedule M-1     Reconciliation of Income (Loss) per Books With Income (Loss) per Return.                     (Not required if Item 
                 H11, page 1, is answered “Yes.”)
                                                                    6   Income recorded on books this tax 
1   Net income (loss) per books .                                       year  not  included  on  Schedule  K, 
2   Income included on Schedule K,                                      lines 1 through 11 (itemize):
    lines 1, 2, 3c, 5, 6a, 7, 8, 9a, 10,                              a Tax-exempt interest $
    and 11, not recorded on books 
    this tax year (itemize):
    $                                                               7   Deductions  included  on  Schedule 
3   Guaranteed  payments  (other                                        K, lines 1 through 13d, and 21, not 
    than health insurance) .  .  .                                      charged  against  book  income  this 
4   Expenses  recorded  on  books                                       tax year (itemize): 
    this  tax  year  not  included  on                                a Depreciation $
    Schedule  K,  lines  1  through 
    13d,  and 21 (itemize):
a   Depreciation $
b   Travel and entertainment $                                      8   Add lines 6 and 7  .   .   . . .
                                                                    9   Income  (loss).  Subtract  line  8 
5   Add lines 1 through 4  .  .  .                                      from line 5  .   .  .  .   . . .
Schedule M-2     Analysis of Partners’ Capital Accounts. (Not required if Item H11, page 1, is answered “Yes.”)
1   Balance at beginning of tax year                                6   Distributions:   aCash     . . .
2   Capital contributed:                                                               b Property    . .
                 a Cash  .    .  .                                  7   Other decreases (itemize): $
                 b Property .    .
3   Net income (loss) per books .
4   Other increases (itemize): $ 
                                                                    8   Add lines 6 and 7  .   .   . . .
                                                                    9   Balance  at  end  of  tax  year. 
5   Add lines 1 through 4  .  .  .                                      Subtract line 8 from line 5  . .
                                                                                                              Form 8865 (2023)

Form 8865 (2023)                                                                                                         Page 6 
Schedule N       Transactions Between Controlled Foreign Partnership and Partners or Other Related Entities
Important: Complete  a  separate  Form  8865  and  Schedule  N  for  each  controlled  foreign  partnership.  Enter  the  totals  for  each  type  of 
transaction that occurred between the foreign partnership and the persons listed in columns (a) through (d).
                                                          (b) Any domestic           (c) Any other foreign      (d) Any U.S. person with a 
           Transactions                                   corporation or partnership corporation or partnership 10% or more direct interest 
                 of                    (a) U.S. person    controlling or controlled  controlling or controlled  in the controlled foreign 
           foreign partnership         filing this return by the U.S. person filing  by the U.S. person filing  partnership (other than the 
                                                              this return                this return            U.S. person filing this return)

1  Sales of inventory  .       . . .
2  Sales of property rights (patents, 
   trademarks, etc.)  .  .     . . .
3  Compensation  received  for 
   technical,           managerial, 
   engineering,  construction,  or 
   like services  . . . . . . .
4  Commissions received          . .
5  Rents,  royalties,  and  license 
   fees received      .  .     . . .
6  Distributions received  .     . .
7  Interest received     .     . . .

8  Other  .      .  . .  .     . . .

9  Add lines 1 through 8  .      . .

10 Purchases of inventory  .       .
11 Purchases of tangible property 
   other than inventory        . . .
12 Purchases  of  property  rights 
   (patents, trademarks, etc.)  .
13 Compensation          paid    for 
   technical,           managerial, 
   engineering,  construction,  or 
   like services  .   .  .     . . .
14 Commissions paid  .         . . .
15 Rents,  royalties,  and  license 
   fees paid  .     . .  .     . . .
16 Distributions paid  .       . . .
17 Interest paid  .   .  .     . . .

18 Other  .      .  . .  .     . . .

19 Add lines 10 through 18  .      .
20 Amounts borrowed (enter the 
   maximum          loan       balance 
   during  the  tax  year).  See 
   instructions  .    .  .     . . .
21 Amounts  loaned  (enter  the 
   maximum          loan       balance 
   during  the  tax  year).  See 
   instructions  .    .  .     . . .
                                                                                                                    Form 8865 (2023)