Report of a Sale or Exchange of 
Form  8308
(Rev. October 2024)                            Certain Partnership Interests                                                        OMB No. 1545-0123
Department of the Treasury             Go to www.irs.gov/Form8308 for instructions and the latest information.
Internal Revenue Service 
Name of partnership                                                                  Phone number                              Employer identification number 

Number, street, and room or suite no. If a P.O. box, see instructions. 

City or town, state or province, country, and ZIP or foreign postal code 

Check if this is an amended Form 8308         or filed in respect to an administrative adjustment request
Part I     Transferor Information 
           Beneficial owner of the partnership interest immediately before transferring that interest:
Name                                                                                                                           Identifying number 

Number and street (including apt. no.) 

City or town, state or province, country, and ZIP or foreign postal code 

Check if providing record holder information:     Check if the transferor is foreign:
Notice to Transferors:      The information on this form has been supplied to the IRS. The transferor in a section 751(a) exchange is required to 
treat a portion of the gain realized from the exchange as ordinary income. For more details, see Pub. 541, Partnerships. 
Statement by Transferor: The transferor in a section 751(a) exchange is required under Regulations section 1.751-1(a)(3) to attach a statement 
relating to the sale or exchange to their return. See the Instructions for Form 8308 for more details. 
Part II    Transferee Information 
           Beneficial owner of the partnership interest immediately after the transfer of that interest:
Name                                                                                                                           Identifying number 

Number and street (including apt. no.) 

City or town, state or province, country, and ZIP or foreign postal code 

Check if providing record holder information:
Part III   Transfer of Partnership Interest
1     Date of sale or exchange of partnership interest:                     /     /
2     Type of partnership interest transferred:
      A  Capital            B  Preferred      C  Profits                 D  Other
Part IV    Partner’s Share of Gain (Loss) Required by Sections 751(a) and 1(h)(5) and (6) 
           The amounts in column (c) should be reported to the selling partner on their Schedule K-1 in box 20 using the 
           relevant code.
                                               (a) Partnership-level          (b1) Percentage interest (b2) Number of units in (c) Partner-level deemed K-1 
                                               deemed sale gain (loss)           in the partnership    the partnership            sale gain (loss)      box 20 
                                                                                  transferred              transferred                                  code
1     Section 751(a) gain (loss)       . . .                                                                                                            AB
2     Section 1(h)(5) collectibles gain    .                                                                                                            AC
3     Section 1(h)(6) unrecaptured 
      section 1250 gain      . .       . . .                                                                                                            AD
                             Under penalties of perjury, I declare that I have examined this return, including accompanying attachments, and to the best of my knowledge 
Sign here only if you        and belief, it is true, correct, and complete. 
are filing this form by 
itself and not with 
Form 1065.                                                                                                                          /              /
                             Signature of partnership representative or partner or limited liability company member            Date 
For Paperwork Reduction Act Notice, see instructions.                              Cat. No. 62503I                                  Form 8308 (Rev. 10-2024)