IRS Form 1065 (U.S. Return of Partnership Income)

IRS form 1065 is the business tax return for a partnership. A partnership is basically a sole proprietorship multiplied by the number of people involved. A partnership is based upon a contractual relationship formed to carry on a trade or business. In a general partnership, each partner is personally liable for the total debts of the business. In a limited partnership, a limited partner is liable only to the extent of his own investment in the business.
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