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SCHEDULE C
(Form 1065) Additional Information for Schedule M-3 Filers
OMB No. 1545-0123
(Rev. December 2014) ▶ Attach to Form 1065. See separate instructions.
Department of the Treasury ▶ Information about Schedule C (Form 1065) and its instructions is at www.irs.gov/form1065.
Internal Revenue Service
Name of partnership Employer identification number
Yes No
1 At any time during the tax year, were there any transfers between the partnership and its partners subject to the
disclosure requirements of Regulations section 1.707-8? . . . . . . . . . . . . . . . . . . .
2 Does any amount reported on Schedule M-3, Part II, lines 7 or 8, column (d), reflect allocations to this partnership
from another partnership of income, gain, loss, deduction, or credit that are disproportionate to this partnership’s
share of capital in that partnership or its ratio for sharing other items of that partnership? . . . . . . . .
3 At any time during the tax year, did the partnership sell, exchange, or transfer any interest in an intangible asset to
a related person as defined in sections 267(b) and 707(b)(1)? . . . . . . . . . . . . . . . . . .
4 At any time during the tax year, did the partnership acquire any interest in an intangible asset from a related
person as defined in sections 267(b) and 707(b)(1)? . . . . . . . . . . . . . . . . . . . . .
5 At any time during the tax year, did the partnership make any change in accounting principle for financial
accounting purposes? See instructions for a definition of change in accounting principle . . . . . . . .
6 At any time during the tax year, did the partnership make any change in a method of accounting for U.S. income
tax purposes? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
For Paperwork Reduction Act Notice, see the Instructions for Form 1065. Cat. No. 49945S Schedule C (Form 1065) (Rev. 12-2014)
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