Foreign Partnership - taxpayer doesn't fit into any of the 4 categories for Form 8865

[eojpe]

Suppose a US taxpayer owns 1% of a foreign partnership to which they have contributed <$100k. Their ownership percentage didn't change during the tax year. Does the taxpayer still have to file Form 8865?

They don't own 50% (so they don't fit category 1), they don't own 10% (so they don't fit category 2), they don't own 10% and they contributed less than $100k (so they don't fit category 3), and there was no 10% acquisition/disposition/change in proportional interest (so they don't fit category 4). If they have to file Form 8865, which category do they report as/which schedules do they have to complete? If they don't have to file Form 8865, how do they report - just using the foreign K-1 with no EIN?

[tagteam]

@pk