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Who Must File - IRS tax forms
www.irs.govand Where To File in the instructions for Form 8832 to determine if you are required to attach a copy of the Form 8832 to the tax return to which the Form 8865 is being attached. If a domestic section 721(c) partnership is formed on or after January 18, 2017, and the gain deferral method is applied, then a U.S. transferor must file Form 8865
WHO MUST FILE WHICH FINANCIAL DISCLOSURE …
www.phila.govPage 1 of 5 (Rev. 3/16) Note: The Board of Ethics coordinates the Financial Disclosure process for the City but has jurisdiction only over the filing of the City Form.