# 26 U.S.C. § 6046A: Returns as to interests in foreign partnerships

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6046A>. Cite pinpoints as 26 U.S.C. § 6046A(a)(1).

## § 6046A(a) Requirement of return

Any United States person, except to the extent otherwise provided by regulations—

**§ 6046A(a)(1)** who acquires any interest in a foreign partnership,

**§ 6046A(a)(2)** who disposes of any portion of his interest in a foreign partnership, or

**§ 6046A(a)(3)** whose proportional interest in a foreign partnership changes substantially,

shall file a return. Paragraphs (1) and (2) shall apply to any acquisition or disposition only if the United States person directly or indirectly holds at least a 10-percent interest in such partnership either before or after such acquisition or disposition, and paragraph (3) shall apply to any change only if the change is equivalent to at least a 10-percent interest in such partnership.

## § 6046A(b) Form and contents of return

Any return required by subsection (a) shall be in such form and set forth such information as the Secretary shall by regulations prescribe.

## § 6046A(c) Time for filing return

Any return required by subsection (a) shall be filed on or before the 90th day (or on or before such later day as the Secretary may by regulations prescribe) after the day on which the United States person becomes liable to file such return.

## § 6046A(d) 10-percent interest

For purposes of subsection (a), a 10-percent interest in a partnership is an interest described in section 6038(e)(3)(C).

## § 6046A(e) Cross reference

For provisions relating to penalties for violations of this section, see sections 6679 and 7203.

## Regulations

- [Treas. Reg. § 1.6046A-1](/26/reg/1.6046A-1.md): Return requirement for United States persons who acquire or dispose of an interest in a foreign partnership, or whose proportional interest in a foreign partnership changes substantially. (interprets § 6046A)

## Forms named in the regulations

- [Form 8865](https://www.irs.gov/pub/irs-pdf/f8865.pdf)
- [Form 1065](https://www.irs.gov/pub/irs-pdf/f1065.pdf)
- [Form 990](https://www.irs.gov/pub/irs-pdf/f990.pdf)

## Final rules

- [64 FR 72555](https://www.federalregister.gov/documents/1999/12/28/99-32696/return-requirement-for-united-states-persons-acquiring-or-disposing-of-an-interest-in-a-foreign) (1999): Return Requirement for United States Persons Acquiring or Disposing of an Interest in a Foreign Partnership, or Whose Proportional Interest in a Foreign Partnership Changes

## Connections

Cites: § 6038 Information reporting with respect to certain foreign corporations and partnerships

Cited by: § 6038B Notice of certain transfers to foreign persons

## Amendments

- 1982-09-03: [Pub. L. 97-248](/26/act/97-248.md), 96 Stat. 669
- 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 983