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Every partnership that engages in a trade or business or has gross income must file an information return on Form 1065 showing its income, deductions, and other required information. The partnership return must show the names and addresses of each partner and each partner's distributive share of taxable income. The return must be signed by a general partner. If a limited liability company is treated as a partnership, it must file Form 1065 and one of its members must sign the return.
Doing Business in California and In Other States. Limited partnerships that do business in California and other states must apportion their income using Apportionment and Allocation of Income (Schedule R). Example: In 2000, a Nevada limited partnership, opens an office in California.Since the limited partnership is doing business in both Nevada and California, it must file a. Partnership Return of Income (California Form 565) and use Schedule R to apportion income between the two states.nder this program, a limited partnershipâs filing requirement is satisfied by: 1  Completing a Form 565 with all supplemental schedules; 2  Paying the annual tax of $800 by the original return filing due date; 3  Completing and attaching California Schedule K-1 (565) only for partners with California addresses;