What is Form 1065?
Form 1065 is the informational return a partnership or multi-member LLC files to report business income and each partner's share.
How it works
The partnership pays no income tax itself; it reports the profit and hands each partner a Schedule K-1. Partners then report their share on their personal returns. Like the 1120-S, it's due March 15.
A quick example
What people get wrong
K-1s often arrive close to the deadline, which can hold up the partners' personal returns. If you're a partner, expect it and plan to file your own return a bit later if needed.