The individual U.S. partners may be required to file Form 8865 if the partnership is not required and does not file a Form 1065. Form 8865 provides each partner with essentially the same information as Form 1065, including a K-1.
If you don't file a Form 1065, the U.S. partners may want you to provide them each with a Form 8865 return they can file, or the information necessary to complete the Form 8865.
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