1. New Additional Schedules for Corporations and Partnerships Filing Schedule M-3- For tax years ending on or after December 31, 2008, corporations filing Form 1120 Schedule M-3 must also file new Form 1120 Schedule B.
- For tax years ending on or after December 31, 2008, partnerships filing Schedule M-3 must also file new Form 1065 Schedule C.
2. Forms 1120 and 1065 and Related Schedules and Instructions for 2008
Forms 1120 and 1065, and several related schedules and instructions, released July 2008 for public comment, are now final. Changes to the forms increase the transparency of the relationship between entities that make up complex business enterprises.
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3. Form 1065 Frequently Asked Questions
Form 1065 has a number of changes for 2008. For example, Schedule B and Schedule K-1 require reporting of ownership percentages. The FAQ page on Form 1065 changes offers helpful examples.
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Source:
Internal Revenue Service 
New Additional Schedules for Corporations and Partnerships Filing Schedule M-3 
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