A tax document generated by Form 1065, issued by a partnership (LLC or LP) to report the income, losses, and dividends allocated to each partner. The recipient is required to include the information from the K-1 on their personal income tax return. SPVs, as partnerships, are required to file Form 1065 with the IRS annually in the event of a taxable occurrence. Each Form 1065 filing generates a K-1 for each investor in the SPV.
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