Fillable Printable Form 3 2016

Form 3 2016

FOR PRIVACY ACT NOTICE,

SEE INSTRUCTIONS.

PRINT IN BLACK INK

Calendar year filers enter 01-01-2016 and 12-31-2016 below. Fiscal year filers enter appropriate dates.

Tax year beginning 3Tax year ending 3

Form 3 Partnership Return of Income2016

PARTNERSHIP NAME

MAILING ADDRESSCITY/TOWN/POST OFFICESTATEZIP + 4

C/O NAME

C/O ADDRESSCITY/TOWN/POST OFFICESTATEZIP + 4

A3PRINCIPAL BUSINESS ACTIVITYB 3PRINCIPAL PRODUCT OR SERVICE

BUSINESS CODE NUMBERDATE BUSINESS STARTEDTOTAL ASSETS

3D 3E 3

F.Fill in if amended return (see instructions)

G.Reason for filing (fill in all that apply): Amended return due to federal change Technical termination (see instructions)

Filing Schedule TDS (see instructions) Initial return Final return Name change

H.Accounting method (fill in one): Cash Accrual Other

I.How many Schedules 3K-1 are attached to this return? (Attach one for each person who was a partner at any time during tax year)3

Note:Partnerships with more than 25 partners must file electronically. See TIR 09-18 for more information.

J.Fill in if you are a member of a lower-tier entity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

K. Fill in if this partnership is an investment partnership as defined in the Pass-Through Entity Withholding Reg., 830 CMR 62B.2.2(2) . . . . . . . .

PART 1. MASSACHUSETTS INFORMATION

1Gross income (from worksheet in instructions)

Note: See Partnership E-File Mandate Worksheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

2Fill in if the partnership is engaged exclusively in buying, selling, dealing in or holding securities on its own behalf and not as

a broker. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

3Fill in if this partnership is organized as a Limited Liability Company and treated as a partnership for federal income tax purposes. . . . . . .

4Fill in if this partnership is a publicly traded partnership as defined in IRC sec. 469(k)2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5Fill in if there has been a sale or transfer or liquidation of a partnership interest during the period reported on this tax return. . . . . . . . . 3

6Income apportionment percentage (from Income Apportionment Schedule, line 46, or 100%, whichever

applies). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36

SIGN HERE. Under penalties of perjury, I declare that to the best of my knowledge and belief this return and enclosures are true, correct and complete.

Signature of general partnerDatePrint paid preparer’s namePreparer’s SSN

/ /

or PTIN

TitleDatePaid preparer’s phonePaid preparer’s

/ /

()EIN

Paid preparer’s signatureDateFill in if self-employed

/ /

Name of designated tax matters partnerIdentifying number of tax matters partner

Mail to: Massachusetts Department of Revenue, PO Box 7017, Boston, MA 02204.

BE SURE TO COMPLETE ALL 10 PAGES OF FORM 3

FEDERAL IDENTIFICATION NUMBER (FID)

7Fill in if any partners in this partnership file as part of a nonresident composite income tax return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

If Yes, enter Federal Identification number under which the composite return is filed . . . . . . . . . 37

Number of partners included in composite return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

8Fill in if this partnership is under audit by the IRS, or has it been audited in a prior year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9Withholding amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10Payments made with composite return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11Credit for amounts withheld by lower-tier entity(ies). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12Payments made with a composite filing by lower-tier entity(ies). . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

MASSACHUSETTS ORDINARY INCOME OR LOSS

13Ordinary income or loss (from U.S. Form 1065, line 22). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14Other income or loss (from U.S. Form 1065, Schedule K, line 11). . . . . . . . . . . . . . . . . . . . . . . . . 14

15State, local and foreign income and unincorporated business taxes or excises. . . . . . . . . . . . . . . . . . 15

16Subtotal. Add lines 13 through 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16

17Section 1231 gains or losses included in line 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18Subtotal. Subtract line 17 from line 16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

19Adjustments (if any) to line 18. Enter the line number and amount from U.S. Form 1065 to which the adjustment applies.

a. Line numberAmount

b. Line numberAmountTotal adjustments 19

20Massachusetts ordinary income or loss. Combine lines 18 and 19. . . . . . . . . . . . . . . . . . . . . . 320

21Net income or loss from rental real estate activities (from U.S. Form 1065, Schedule K, line 2). . . 21

22Adjustments (if any) to line 21. Enter the line number and amount from U.S. Form 1065 to which the adjustment applies.

a. Line numberAmount

b. Line numberAmountTotal adjustments 22

23Adjusted Mass. net income or loss from rental real estate activities. Combine lines 21 and 22 . 323

24Net income or loss from other rental activities (from U.S. Form 1065, Schedule K, line 3c). . . . . 24

25Adjustments (if any) to line 24. Enter the line number and amount from U.S. Form 1065 to which the adjustment applies.

a. Line numberAmount

b. Line numberAmountTotal adjustments 25

26Adjusted Mass. net income or loss from other rental activities. Combine lines 24 and 25. . . . . 326

FEDERAL IDENTIFICATION NUMBER

2016 FORM 3, PAGE 2

If showing a loss, mark an X in box at left

2016 FORM 3, PAGE 3

PARTNERSHIP NAME

FEDERAL IDENTIFICATION NUMBER

U.S. INTEREST, DIVIDEND AND ROYALTY INCOME

27U.S. interest, dividend and royalty income, not including capital gains from U.S. Form 1065,

Schedule K, lines 5, 6a and 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 327

28Interest on U.S. debt obligations included in line 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

295.1% interest from Massachusetts banks included in line 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

30Interest (other than Massachusetts bank interest) and dividend income included in line 27. . . . . . . . 30

31Non-Massachusetts state and municipal bond interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

32Royalty income included in line 27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32

MASSACHUSETTS CAPITAL GAINS AND LOSSES

33Total short-term capital gains included in U.S. Form 1065, Schedule D, line 7. . . . . . . . . . . . . . . . . 333

34Total short-term capital losses included in U.S. Form 1065, Schedule D, line 7. . . . . . . . . . . . . 334

35Gain on the sale, exchange or involuntary conversion of property used in a trade or business

and held for one year or less from U.S. Form 4797. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 335

36Loss on the sale, exchange or involuntary conversion of property used in a trade or business

and held one year or less from U.S. Form 4797. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 336

37Net long-term capital gain or loss (from U.S. Form 1065, Schedule K, line 9a). . . . . . . . . . . . . 337

38Long-term section 1231 gains or losses not included in line 37. . . . . . . . . . . . . . . . . . . . . . . . . 338

39Long-term gains on collectibles and pre-1996 installment sales included in line 37. . . . . . . . . . . . 339

40Adjustments (if any) to lines 33 through 39, including any gain or loss from Massachusetts fiduciaries. Enter the line number and amount

from U.S. Form 1065 to which the adjustment applies.

a. Line numberAmount

b. Line numberAmountTotal adjustmts. 340

0000

If showing a loss, mark an X in box at left

2016 FORM 3, PAGE 4

PARTNERSHIP NAME

FEDERAL IDENTIFICATION NUMBER

Income Apportionment Schedule2016

41Complete the Income Apportionment Schedule only if: (a) there is one or more corporate or nonresident individual partner(s) and (b) income

was derived from business activities in another state and (c) such activities provide such state with the jurisdiction to levy an income tax or a

franchise tax.

BUSINESS LOCATIONS OUTSIDE OF MASSACHUSETTS

SPECIFY WHETHER FACTORY, SALES OFFICE, ACCEPTSREGISTERED TO DOFILES RETURNS

CITY AND STATEWAREHOUSE, CONSTRUCTION SITE, ETC.ORDERSBUSINESS IN STATEIN STATE

APPORTIONMENT FACTORS

42Tangible property:

a.Property owned (averaged). . . . . . . . . . . . . . . . MassachusettsWorldwide

b.Property rented (capitalized). . . . . . . . . . . . . . . MassachusettsWorldwide

c.Total property owned and rented. . . . . . . . . . . MassachusettsWorldwide

d.Tangible property apportionment percentage. Divide Massachusetts total by worldwide total (from line 42c) 42d

43Payroll:

a.Total payroll. . . . . . . . . . . . . . . . . . . . . . . . . . . . MassachusettsWorldwide

b.Payroll apportionment percentage. Divide Mass. total payroll by worldwide total payroll (from line 43a). . . . 43b

44Sales:

a.Tangibles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MassachusettsWorldwide

b.Services (including mutual fund sales). . . . . . . MassachusettsWorldwide

c.Rents and royalties. . . . . . . . . . . . . . . . . . . . . . MassachusettsWorldwide

d.Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MassachusettsWorldwide

e.Total sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . MassachusettsWorldwide

f.Sales apportionment percentage. Divide Massachusetts total sales by worldwide total sales (from line 44e) 44f

45Apportionment percentage. Add lines 42, 43 and (44 ×2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

46Massachusetts apportionment percentage. Divide line 45 by 4. Note:If an apportionment factor is inapplicable,

divide by the number of times each applicable factor is used (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . 46

2016 FORM 3, PAGE 5

PARTNERSHIP NAME

FEDERAL IDENTIFICATION NUMBER

PARTNERSHIP CREDITS

47Credits available:

a.Taxes due to another jurisdiction (full-year residents and part-year residents only). . . . . . . . . . . . . . . . . . 47a

b.Other credits (from Credit Manager Schedule). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47b

MISCELLANEOUS FEDERAL INFORMATION

48Gross receipts or sales (from Part 2, Federal Information, line 1a). . . . . . . . . . . . . . . . . . . . . . . . . . 348

49Total income or loss (from Part 2, Federal Information, line 8). . . . . . . . . . . . . . . . . . . . . . . . . . 349

50Bad debts (from Part 2, Federal Information, line 12). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 350

51Interest (from Part 2, Federal Information, line 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .351

52Fill in if during the tax year the partnership had any debt that was cancelled, was forgiven, or had the terms modified

so as to reduce the principal amount of the debt. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

53Investment interest expense (from Part 2, Federal Information, line 50b). . . . . . . . . . . . . . . . . . . . . 353

NameSocial Security number

Part 2. Federal Information

Income. From U.S. Form 1065.

Note: Include only trade or business income and expenses on lines 1a through 22. See instructions.

11aGross receipts or sales. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a

11bReturns and allowances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b

11cTotal. Subtract line 1b from line 1a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c

12Cost of goods sold (from Schedule A, line 8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2

13Gross profit. Subtract line 2 from line 1c. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3

14Ordinary income or loss from other partnerships, estates and trusts (attach statement). . . . . . . . . . . . . . . . . . . . . . . . . . . 4

15Net farm profit or loss (from U.S. Form 1040, Schedule F). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5

16Net gain or loss (from U.S. Form 4797, Part II, line 17; attach U.S. Form 4797). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6

17Other income or loss (attach statement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7

18Total income or loss. Combine lines 3 through 7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8

Deductions. From U.S. Form 1065. See instructions for limitations.

19Salaries and wages (other than to partners; less employment credits). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9

10Guaranteed payments to partners. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10

11Repairs and maintenance. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11

12Bad debts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12

13Rent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13

14Taxes and licenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14

15Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15

16aDepreciation (from U.S. Form 4562). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16a

16bDepreciation reported on U.S. Schedule Aand elsewhere on return. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16b

16cTotal. Subtract line 16b from line 16a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16c

17Depletion (do not deduct oil and gas depletion). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17

18Retirement plans, etc.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18

19Employee benefit programs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19

20Other deductions (attach statement) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

21Total deductions. Add lines 9 through 20 (do not include lines 16a and 16b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21

22Ordinary business income or loss. Subtract line 21 from line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22

2016 FORM 3, PAGE 6

Fill in oval if showing a loss

NameSocial Security number

Part 2. Federal Information (cont’d.)

Cost of goods sold. From U.S. Form 1065, Schedule A (see instructions).

23Inventory at beginning of year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23

24Purchases less cost of items withdrawn for personal use. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24

25Cost of labor. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

26Additional Section 263Acosts (attach statement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26

27Other costs (attach statement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27

28Total. Add lines 23 through 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28

29Inventory at end of year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29

30Cost of goods sold. Subtract line 29 from line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30

Other information. From U.S. Form 1065, Schedule B.

31Type of entity filing this return (fill in one):

Domestic general partnershipDomestic limited partnership

Domestic limited liability companyDomestic limited liability partnership

Foreign partnershipsREIT

Other (specify)

32Fill in if at any time during the tax year any partner in the partnership was a disregarded entity, a partnership (including an entity treated as

a partnership), a trust, an S corporation, an estate (other than an estate of a deceased partner) or a nominee or similar person. . . . . . . . . . . . . . .

33Fill in if this partnership is a publicly traded partnership as defined in Section 469(k)(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

34Fill in if during the tax year the partnership had any debt that was cancelled, was forgiven, or had the terms modified so as to reduce the

principal amount of the debt. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35Fill in if the partnership is making, or had previously made (and not revoked), a Section 754 election (see instructions for details regarding

a Section754 election.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

36Fill in if the partnership made for this tax year an optional basis adjustment under Section 743(b) or 734(b). If Yes, attach a statement showing

the computation and allocation of the basis adjustment (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

37Fill in if during the current or prior tax year the partnership engaged in a like-kind exchange or distributed any property received in a like-kind

exchange, or contributed such property to another entity (other than entities wholly-owned by the partnership throughout the tax year) . . . . . . . . .

Partners’ Distributive Share Items. From U.S. Form 1065, Schedule K.

Income or loss

38Ordinary business income or loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

39Net rental real estate income or loss (from U.S. Form 8825). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39

40aOther gross rental income or loss. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40a

40bExpenses from other rental activities (attach statement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40b

40cOther net rental income or loss. Subtract line 40b from line 40a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40c

41Guaranteed payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41

42Interest income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42

43aOrdinary dividends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43a

43bQualified dividends. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43b

44Royalties. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44

45Net short-term capital gain or loss (from U.S. Form 1065, Schedule D). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

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NameSocial Security number

Partners’ Distributive Share Items (cont’d.)

46aNet long-term capital gain or loss (from U.S. Form 1065, Schedule D). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46a

46bCollectibles (28%) gain or loss . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46b

46cUnrecaptured Section 1250 gain (attach statement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46c

47Net Section 1231 gain or loss (from U.S. Form 4797). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47

48Other income or loss (see instructions). Type________________________________________________________48

Deductions

49Section 179 deducction (from U.S. Form 4562). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49

50a Contributions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50a

50b Investment interest expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50b

50c Section 59(e)(2) expenditures. Type____________________________________________________________50c

50d Other deductions (see instructions). Type________________________________________________________50c

Other information

51a Tax-exempt interest income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51a

51b Other tax-exempt income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51b

51c Nondeductible expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51c

52a Distributions of cash and marketable securities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52a

51b Distributions of other property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52b

53a Investment income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53a

51b Investment expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53b

51c Other items and amounts (attach statement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53c

Analysis of Net Income or Loss

54Net income or loss. Combine Schedule K, lines 1 through 11. From the result, subtract the sum of Schedule K,

lines 12 through 13d, and 16l. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

IndividualIndividualExemptNominee/

55Analysis by partner typeCorporate(active)(passive)Partnershiporganizationother

55aGeneral partners. . . . .

55bLimited partners. . . . . .

2016 FORM 3, PAGE 8

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NameSocial Security number

Balance sheets per books

– Beginning of tax year –– End of tax year –

From U.S. Form 1065, Schedule L.

Assets

a.b.c.d.

56Cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

57aTrade notes and accounts receivable. . . . . . . . . . . . . . . . . . .

57bLess allowance for bad debts. . . . . . . . . . . . . . . . . . . . . . . . . .

58Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

59U.S. government obligations. . . . . . . . . . . . . . . . . . . . . . . . . . . .

60Federally tax-exempt securities. . . . . . . . . . . . . . . . . . . . . . . . .

61Other current assets (attach statement). . . . . . . . . . . . . . . . . . .

62a Loans to partners (or persons related to partners). . . . . . . . .

62b Mortgage and real estate loans . . . . . . . . . . . . . . . . . . . . . . . .

63Other investements (attach statement). . . . . . . . . . . . . . . . . . . .

64a Buildings and other depreciable assets. . . . . . . . . . . . . . . . . .

64b Less accumulated depreciation. . . . . . . . . . . . . . . . . . . . . . . .

65a Depletable assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

65b Less accumulated depletion. . . . . . . . . . . . . . . . . . . . . . . . . . .

66Land (net of any amortization). . . . . . . . . . . . . . . . . . . . . . . . . .

67a Intangible assets (amortizabale only). . . . . . . . . . . . . . . . . . . .

67b Less accumulated amortization. . . . . . . . . . . . . . . . . . . . . . . .

68Other assets (attach statement). . . . . . . . . . . . . . . . . . . . . . . . .

69Total assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Liabilities and capital

a.b.c.d.

70Accounts payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

71Mortgages, notes, bonds payable in less than one year . . . . . .

72Other current liabilities (attach statement). . . . . . . . . . . . . . . . .

73All nonrecourse loans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

74a Loans from partners (or persons related to partners) . . . . . . .

74b Mortgages, notes, bonds payable in one year or more. . . . . .

75Other liabilities (attach statement). . . . . . . . . . . . . . . . . . . . . . . .

76Partners’capital accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

77Total liabilities and capital. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2016 FORM 3, PAGE 9

NameSocial Security number

Reconciliation of income or loss per books with income or loss per return

From U.S. Form 1065, Schedule M-1. Note: If filing U.S. Form 1065, Schedule M-3, you still must complete this section.

78Net income or loss per books. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 78

79Income included in Schedule K, lines 1, 2, 3c, 5, 6a, 7, 8, 9a, 10 and 11, not recorded on books this year

attach statement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 79

80Guaranteed payments (other than health insurance) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 80

81Expenses recorded on books this year not included in Schedule K, lines 1 through 13d and 16l (attach statement). . . 81

81a Depreciation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81a

81b Travel and entertainment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81b

82Add lines 78 through 81 (do not include lines 81a and 81b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 82

83Income recorded on books this year not included in Schedule K, lines 1 through 11 (attach statement). . . . . . . . . . . . . 83

83a Federally tax-exempt interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83a

84Deductions included in Schedule K, lines 1 through 13d and 16l, not charged against book income this year

(attach statement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84

84a Depreciation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84a

85Add lines 83 and 84 (do not include lines 83a and 84a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85

86Income or loss. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 86

Analysis of partners’ capital accounts. From U.S. Form 1065, Schedule M-2.

87Balance as of beginning of year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87

88a Capital contributed: cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88a

88b Capital contributed: property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 88b

89Net income or loss per books. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89

90Other increases (attach statement) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90

91Add lines 87 through 90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 91

92a Distributions: cash. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92a

92b Distributions: property. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 92b

93Other decreases (attach statement). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93

94Add lines 92a, 92b and 93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 94

95Balance at end of year. Subtract line 94 from line 91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 95

2016 FORM 3, PAGE 10

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