A partnership may be required to file Form 8865, Return of U.S. Persons with Respect to Certain Foreign Partnerships, if:
a) The partnership owns less than a 10% interest in the foreign partnership.
b) The adjusted basis of the contributed property plus the value of any other property contributed during the preceding 12 months exceeds $100,000.
c) The FMV of the contributed property plus the value of any other property contributed during the preceding 24 months exceeds $100,000.
d) The partnership owns at least a 10% interest in the foreign partnership.