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Form 1065 (Schedule K-2) — Partners' Distributive Share Items - International

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States
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Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f1065sk2.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

OMB No. 1545-0123

2025

SCHEDULE K-2 (Form 1065)

Department of the Treasury Internal Revenue Service

Exceptions & meaning →

Partners’ Distributive Share Items—International

Attach to Form 1065. Go to www.irs.gov/Form1065 for instructions and the latest information.

Name of partnership Employer identification number (EIN)

A Is the partnership a withholding foreign partnership?

Yes No If “Yes,” enter your WP-EIN:

C Check to indicate the parts of Schedule K-2 that apply.
1 Does Part I apply? If “Yes,” complete and attach Part I . . . . 1
2 Does Part II apply? If “Yes,” complete and attach Part II . . . 2
3 Does Part III apply? If “Yes,” complete and attach Part III . . . 3
4 Does Part IV apply? If “Yes,” complete and attach Part IV . . . 4
5 Does Part V apply? If “Yes,” complete and attach Part V . . . 5
6 Does Part VI apply? If “Yes,” complete and attach Part VI . . . 6		 Yes No 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . 7
8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . 8
9 Does Part IX apply? If “Yes,” complete and attach Part IX . . . 9
10 Does Part X apply? If “Yes,” complete and attach Part X . . . 10
11 Does Part XI apply? If “Yes,” complete and attach Part XI . . . 11
12 Does Part XII apply? If “Yes,” complete and attach Part XII . . 12		 Yes No
C
Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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C
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Check to indicate the parts of Schedule K-2 that apply.
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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6


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Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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C
Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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5
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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6


 C
Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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1
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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Does Part V apply? If “Yes,” complete and attach Part V
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5
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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6


 C
Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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4
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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6


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Check to indicate the parts of Schedule K-2 that apply.
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Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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4
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Does Part V apply? If “Yes,” complete and attach Part V
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5
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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 5 11
C
Check to indicate the parts of Schedule K-2 that apply.
1
Does Part I apply? If “Yes,” complete and attach Part I .
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Does Part II apply? If “Yes,” complete and attach Part II
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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4
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Does Part V apply? If “Yes,” complete and attach Part V
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5
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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6


 C
Check to indicate the parts of Schedule K-2 that apply.
1
Does Part I apply? If “Yes,” complete and attach Part I .
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1
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Does Part II apply? If “Yes,” complete and attach Part II
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2
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Does Part III apply? If “Yes,” complete and attach Part III .
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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4
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Does Part V apply? If “Yes,” complete and attach Part V
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5
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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6


 C
Check to indicate the parts of Schedule K-2 that apply.
1
Does Part I apply? If “Yes,” complete and attach Part I .
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1
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Does Part II apply? If “Yes,” complete and attach Part II
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2
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Does Part III apply? If “Yes,” complete and attach Part III .
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3
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Does Part IV apply? If “Yes,” complete and attach Part IV .
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4
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Does Part V apply? If “Yes,” complete and attach Part V
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5
6
Does Part VI apply? If “Yes,” complete and attach Part VI .
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6


 C
Check to indicate the parts of Schedule K-2 that apply.
1
Does Part I apply? If “Yes,” complete and attach Part I .
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1
2
Does Part II apply? If “Yes,” complete and attach Part II
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2
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Does Part III apply? If “Yes,” complete and attach Part III .
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3
4
Does Part IV apply? If “Yes,” complete and attach Part IV .
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4
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Does Part V apply? If “Yes,” complete and attach Part V
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5
6
Does Part VI apply? If “Yes,” complete and attach Part VI .
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6


 C
Check to indicate the parts of Schedule K-2 that apply.
1
Does Part I apply? If “Yes,” complete and attach Part I .
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1
2
Does Part II apply? If “Yes,” complete and attach Part II
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2
3
Does Part III apply? If “Yes,” complete and attach Part III .
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3
4
Does Part IV apply? If “Yes,” complete and attach Part IV .
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4
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Does Part V apply? If “Yes,” complete and attach Part V
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Does Part VI apply? If “Yes,” complete and attach Part VI .
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D
Check applicable box.
(1)		 Amended K-2
(2)		 Reserved for future use Reserved for future use Reserved for future use Reserved for future use Reserved for future use Reserved for future use Reserved for future use Reserved for future use Reserved for future use

Part I Partnership’s Other Current Year International Information

Check box(es) for additional specified attachments. See instructions.

B Is the partnership (including the home office or any branch) a qualified derivatives dealer?

Yes No If “Yes,” enter your QI-EIN:

  1. Gain on personal property sale

  2. Foreign oil and gas taxes

  3. Splitter arrangements

  4. Foreign tax translation

Part II Foreign Tax Credit Limitation Section 1—Gross Income

  1. High-taxed income

  2. Section 267A disallowed deduction

  3. Reserved for future use

  4. Form 5471 information

  5. Other forms

  6. Partner loan transactions

  7. Dual consolidated loss

  8. Reserved for future use

  9. Other international items (attach description and statement)

Description (a) U.S. source Foreign Source (f) Sourced by
part n e r		 (g) Total
Description
 **(a)**U.S. source
 **(b)**Foreign branch
category income		 **(c)**Passive
category income		 **(d)**General
category income		 (e) Other
(category code )		 (e) Other
(category code )		 (e) Other
(category code )
1
Sales
A
B
C
1
Sales
A
B
C
1
Sales
A
B
C
2
Gross income from performance of services
A
B
C
2
Gross income from performance of services
A
B
C
2
Gross income from performance of services
A
B
C
3
Gross rental real estate income
A
B
C
3
Gross rental real estate income
A
B
C
3
Gross rental real estate income
A
B
C
4
Other gross rental income
A
B
C
4
Other gross rental income
A
B
C
4
Other gross rental income
A
B
C

For Paperwork Reduction Act Notice, see the Instructions for Form 1065. Cat. No. 73927C Schedule K-2 (Form 1065) 2025 Created 8/28/25

Schedule K-2 (Form 1065) 2025 Page 2

Name of partnership EIN

Part II Foreign Tax Credit Limitation (continued) Section 1—Gross Income (continued)

Description (a) U.S. source Foreign Source (f) Sourced by
part n e r		 (g) Total
Description
 **(a)**U.S. source
 **(b)**Foreign branch
category income		 **(c)**Passive
category income		 **(d)**General
category income		 (e) Other
(category code )		 (e) Other
(category code )		 (e) Other
(category code )
5
Guaranteed payments .
.
.
.
.
6
Interest income
A
B
C
6
Interest income
A
B
C
6
Interest income
A
B
C
**7 **
Ordinary dividends (exclude amount
on line 8)
A
B
C
**7 **
Ordinary dividends (exclude amount
on line 8)
A
B
C
**7 **
Ordinary dividends (exclude amount
on line 8)
A
B
C
8
Qualified dividends
A
B
C
8
Qualified dividends
A
B
C
8
Qualified dividends
A
B
C
9
Reserved for future use .
.
.
.
.
10
Royalties and license fees
A
B
C
10
Royalties and license fees
A
B
C
10
Royalties and license fees
A
B
C
11
Net short-term capital gain
A
B
C
11
Net short-term capital gain
A
B
C
11
Net short-term capital gain
A
B
C
12
Net long-term capital gain
A
B
C
12
Net long-term capital gain
A
B
C
12
Net long-term capital gain
A
B
C
13
Collectibles (28%) gain
A
B
C
13
Collectibles (28%) gain
A
B
C
13
Collectibles (28%) gain
A
B
C
14
Unrecaptured section 1250 gain
A
B
C
14
Unrecaptured section 1250 gain
A
B
C
14
Unrecaptured section 1250 gain
A
B
C

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 3

Name of partnership EIN

Part II Foreign Tax Credit Limitation (continued) Section 1—Gross Income (continued)

Description (a) U.S. source Foreign Source (f) Sourced by
part n e r		 (g) Total
Description
 **(a)**U.S. source
 **(b)**Foreign branch
category income		 **(c)**Passive
category income		 **(d)**General
category income		 (e) Other
(category code )		 (e) Other
(category code )		 (e) Other
(category code )
15
Net section 1231 gain
A
B
C
15
Net section 1231 gain
A
B
C
15
Net section 1231 gain
A
B
C
16
Section 986(c) gain .
.
.
.
.
.
17
Section 987 gain .
.
.
.
.
.
.
18
Section 988 gain .
.
.
.
.
.
.
19
Reserved for future use
A
B
C
19
Reserved for future use
A
B
C
19
Reserved for future use
A
B
C
20
Other income (see instructions)
A
B
C
20
Other income (see instructions)
A
B
C
20
Other income (see instructions)
A
B
C
21
Reserved for future use
A
B
C
21
Reserved for future use
A
B
C
21
Reserved for future use
A
B
C
22
Reserved for future use
A
B
C
22
Reserved for future use
A
B
C
22
Reserved for future use
A
B
C
23
Reserved for future use
A
B
C
23
Reserved for future use
A
B
C
23
Reserved for future use
A
B
C
24

Total gross income (combine lines 1
through 23)
.
.
.
.
.
.
.
.
A
B
C
24

Total gross income (combine lines 1
through 23)
.
.
.
.
.
.
.
.
A
B
C
24

Total gross income (combine lines 1
through 23)
.
.
.
.
.
.
.
.
A
B
C
24

Total gross income (combine lines 1
through 23)
.
.
.
.
.
.
.
.
A
B
C

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 4

Name of partnership EIN

Part II Foreign Tax Credit Limitation (continued) Section 2—Deductions

Description (a) U.S. source Foreign Source (f) Sourced by
part n e r		 (g) Total
Description
 **(a)**U.S. source
 **(b)**Foreign branch
category income		 **(c)**Passive
category income		 **(d)**General
category income		 (e) Other
(category code )		 (e) Other
(category code )		 (e) Other
(category code )
25
Expenses allocable to sales income .
26
Expenses allocable to gross income
from performance of services .
.
.
27
Net short-term capital loss .
.
.
.
28
Net long-term capital loss .
.
.
.
29
Collectibles loss .
.
.
.
.
.
.
30
Net section 1231 loss
.
.
.
.
.
31
Other losses .
.
.
.
.
.
.
.
32
Research & experimental (R&E) expenses
A
SIC code:
B
SIC code:
C
SIC code:
32
Research & experimental (R&E) expenses
A
SIC code:
B
SIC code:
C
SIC code:
32
Research & experimental (R&E) expenses
A
SIC code:
B
SIC code:
C
SIC code:
33
Allocable rental expenses—
depreciation, depletion, and amortization
34
Allocable rental expenses—other than
depreciation, depletion, and amortization
35

Allocable royalty and licensing
expenses—depreciation, depletion,
and amortization .
.
.
.
.
.
.
36

Allocable royalty and licensing
expenses—other than depreciation,
depletion, and amortization
.
.
.
37
Depreciation not included on line 33
or line 35 .
.
.
.
.
.
.
.
.
38
Charitable contributions
.
.
.
.
39
Interest expense specifically allocable
under Regulations section 1.861-10(e)
40

Other interest expense specifically
allocable under Regulations section
1.861-10T
.
.
.
.
.
.
.
.
41
Other interest expense—business
.
42
Other interest expense—investment .
43
Other interest expense—passive activity
44
Section 59(e)(2) expenditures,
excluding R&E expenses on line 32
.
45
Foreign taxes not creditable but
deductible
.
.
.
.
.
.
.
.

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 5

Name of partnership EIN

Part II Foreign Tax Credit Limitation (continued) Section 2—Deductions (continued)

Description (a) U.S. source Foreign Source (f) Sourced by
part n e r		 (g) Total
Description
 **(a)**U.S. source
 **(b)**Foreign branch
category income		 **(c)**Passive
category income		 **(d)**General
category income		 (e) Other
(category code )		 (e) Other
(category code )		 (e) Other
(category code )
46
Section 986(c) loss .
.
.
.
.
.
47
Section 987 loss .
.
.
.
.
.
.
48
Section 988 loss .
.
.
.
.
.
.
49
Other allocable deductions (see
instructions) .
.
.
.
.
.
.
.
50
Other apportioned share of
deductions (see instructions) .
.
.
51
Reserved for future use .
.
.
.
.
52
Reserved for future use .
.
.
.
.
53
Reserved for future use .
.
.
.
.
54
Total deductions (combine lines 25
through 53)
.
.
.
.
.
.
.
.
55
Net income (loss) (subtract line 54
from line 24) .
.
.
.
.
.
.
.

Section 1—R&E Expenses Apportionment Factors

Description (a) U.S. source Foreign Source (f) Sourced by
part n e r		 (g) Total
Description
 **(a)**U.S. source
 **(b)**Foreign branch
category income		 **(c)**Passive
category income		 **(d)**General
category income		 (e) Other
(category code
)
(country code
)		 (e) Other
(category code
)
(country code
)		 (e) Other
(category code
)
(country code
)		 (e) Other
(category code
)
(country code
)
1
Gross receipts by SIC code
A
SIC code:
B
SIC code:
C
SIC code:
D
SIC code:
E
SIC code:
F
SIC code:
1
Gross receipts by SIC code
A
SIC code:
B
SIC code:
C
SIC code:
D
SIC code:
E
SIC code:
F
SIC code:
1
Gross receipts by SIC code
A
SIC code:
B
SIC code:
C
SIC code:
D
SIC code:
E
SIC code:
F
SIC code:
1
Gross receipts by SIC code
A
SIC code:
B
SIC code:
C
SIC code:
D
SIC code:
E
SIC code:
F
SIC code:
1
Gross receipts by SIC code
A
SIC code:
B
SIC code:
C
SIC code:
D
SIC code:
E
SIC code:
F
SIC code:
1
Gross receipts by SIC code
A
SIC code:
B
SIC code:
C
SIC code:
D
SIC code:
E
SIC code:
F
SIC code:
2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2A(i)
Description (a) U.S. source Foreign Source (f) Sourced by
part n e r		 (g) Total
2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2A(ii)
Description (a) U.S. source Foreign Source (f) Sourced by
part n e r		 (g) Total
2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2A(iii)
Description (a) U.S. source Foreign Source (f) Sourced by
part n e r		 (g) Total
2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2B(i)
Description (a) U.S. source Foreign Source (f) Sourced by
part n e r		 (g) Total
2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2B(ii)
Description (a) U.S. source Foreign Source (f) Sourced by
part n e r		 (g) Total
2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
(ii)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
(iii) SIC code:
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.
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.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
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.
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.
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(ii)
SIC code:
.
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.
(iii) SIC code:
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.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
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.
(ii)
SIC code:
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.
.
(iii) SIC code:
.
.
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.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
(ii)
SIC code:
.
.
.
.
.
.
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.
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.
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.
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.
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.
.
.
.
(iii) SIC code:
.
.
.
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.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
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.
.
(ii)
SIC code:
.
.
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.
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.
.
.
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.
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.
.
.
(iii) SIC code:
.
.
.
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.
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.
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.
.
.
.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
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.
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.
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.
.
(ii)
SIC code:
.
.
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.
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.
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.
.
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.
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.
.
.
.
.
(iii) SIC code:
.
.
.
.
.
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.
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.
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.
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.
.
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.
.
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.
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.
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.
.
.
.
.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
(ii)
SIC code:
.
.
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.
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.
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.
.
(iii) SIC code:
.
.
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.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
.
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.
.
(ii)
SIC code:
.
.
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.
.
(iii) SIC code:
.
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.
.
.		 2
Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following.
A
R&E expenses with respect to activity performed in the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
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.
.
(ii)
SIC code:
.
.
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.
.
(iii) SIC code:
.
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.
.
.
.
.
.
B
R&E expenses with respect to activity performed outside the United States
(i)
SIC code:
.
.
.
.
.
.
.
.
.
.
.
.
.
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.
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.
.
(ii)
SIC code:
.
.
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.
.
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.
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.
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.
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.
.
(iii) SIC code:
.
.
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.
.		 2B(iii)

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 6

Name of partnership EIN

Part III Other Information for Preparation of Form 1116 or 1118 (continued) Section 2—Interest Expense Apportionment Factors

Description (a) U.S. source Foreign Source (f) Sourced by
partner		 (g) Total
Description
 **(a)**U.S. source
 **(b)**Foreign branch
category income		 **(c)**Passive
category income		 **(d)**General
category income		 (e) Other
(category code
)
(country code
)		 (e) Other
(category code
)
(country code
)		 (e) Other
(category code
)
(country code
)
1
Total average value of assets .
.
.
**2 **

Sections 734(b) and 743(b)
adjustment to assets—average value .
**3 **

Assets attracting directly allocable
interest expense under Regulations
section 1.861-10(e) .
.
.
.
.
.
**4 **

Other assets attracting directly
allocable interest expense under
Regulations section 1.861-10T
.
.
**5 **
Assets excluded from apportionment
formula
.
.
.
.
.
.
.
.
.
6a

Total assets used for apportionment
(subtract the sum of lines 3, 4, and 5
from the sum of lines 1 and 2) .
.
.
**b **Assets attracting business interest
expense .
.
.
.
.
.
.
.
.
**c **Assets attracting investment interest
expense .
.
.
.
.
.
.
.
.
**d **Assets attracting passive activity
interest expense .
.
.
.
.
.
.
6a

Total assets used for apportionment
(subtract the sum of lines 3, 4, and 5
from the sum of lines 1 and 2) .
.
.
**b **Assets attracting business interest
expense .
.
.
.
.
.
.
.
.
**c **Assets attracting investment interest
expense .
.
.
.
.
.
.
.
.
**d **Assets attracting passive activity
interest expense .
.
.
.
.
.
.
6a

Total assets used for apportionment
(subtract the sum of lines 3, 4, and 5
from the sum of lines 1 and 2) .
.
.
**b **Assets attracting business interest
expense .
.
.
.
.
.
.
.
.
**c **Assets attracting investment interest
expense .
.
.
.
.
.
.
.
.
**d **Assets attracting passive activity
interest expense .
.
.
.
.
.
.
6a

Total assets used for apportionment
(subtract the sum of lines 3, 4, and 5
from the sum of lines 1 and 2) .
.
.
**b **Assets attracting business interest
expense .
.
.
.
.
.
.
.
.
**c **Assets attracting investment interest
expense .
.
.
.
.
.
.
.
.
**d **Assets attracting passive activity
interest expense .
.
.
.
.
.
.
**7 **

Basis in stock of 10%-owned
noncontrolled foreign corporations
(see attachment) .
.
.
.
.
.
.
8
Basis in stock of CFCs (see attachment)

Foreign Source

Description (a) U.S. source

1 Foreign-derived gross receipts . . . . . 2 Cost of goods sold (COGS). . . . . . .

3 Partnership deductions allocable to foreignderived gross receipts . . . . . . . .

4 Other partnership deductions apportioned to foreign-derived gross receipts . . . . . .

(b) Passive (c) General (f) Total

(category code ) partner

category income category income

(c) General category income

(d) Other (category code ) (country code )

(e) Sourced by

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 7

Name of partnership EIN

Part III Other Information for Preparation of Form 1116 or 1118 (continued) Section 4—Foreign Taxes

Description (a) Type of tax (b) Section 951A category income (c) Foreign branch category income
Description
 **(a)**Type of tax
 U.S. Foreign U.S. Foreign Partner
**1 **
Direct (section 901 or
903) foreign taxes:
Paid
Accrued
A
B
C
D
E
F
**1 **
Direct (section 901 or
903) foreign taxes:
Paid
Accrued
A
B
C
D
E
F
**1 **
Direct (section 901 or
903) foreign taxes:
Paid
Accrued
A
B
C
D
E
F
**1 **
Direct (section 901 or
903) foreign taxes:
Paid
Accrued
A
B
C
D
E
F
**1 **
Direct (section 901 or
903) foreign taxes:
Paid
Accrued
A
B
C
D
E
F
**1 **
Direct (section 901 or
903) foreign taxes:
Paid
Accrued
A
B
C
D
E
F
2
Reduction of taxes (total)
A Taxes on foreign mineral income .
.
.
.
.
B Reserved for future use .
.
.
.
.
.
.
.
C International boycott provisions
.
.
.
.
.
D Failure-to-file penalties .
.
.
.
.
.
.
.
E Taxes with respect to splitter arrangements .
.
F Taxes on foreign corporate distributions .
.
.
G Other .
.
.
.
.
.
.
.
.
.
.
.
.
2
Reduction of taxes (total)
A Taxes on foreign mineral income .
.
.
.
.
B Reserved for future use .
.
.
.
.
.
.
.
C International boycott provisions
.
.
.
.
.
D Failure-to-file penalties .
.
.
.
.
.
.
.
E Taxes with respect to splitter arrangements .
.
F Taxes on foreign corporate distributions .
.
.
G Other .
.
.
.
.
.
.
.
.
.
.
.
.
2
Reduction of taxes (total)
A Taxes on foreign mineral income .
.
.
.
.
B Reserved for future use .
.
.
.
.
.
.
.
C International boycott provisions
.
.
.
.
.
D Failure-to-file penalties .
.
.
.
.
.
.
.
E Taxes with respect to splitter arrangements .
.
F Taxes on foreign corporate distributions .
.
.
G Other .
.
.
.
.
.
.
.
.
.
.
.
.
2
Reduction of taxes (total)
A Taxes on foreign mineral income .
.
.
.
.
B Reserved for future use .
.
.
.
.
.
.
.
C International boycott provisions
.
.
.
.
.
D Failure-to-file penalties .
.
.
.
.
.
.
.
E Taxes with respect to splitter arrangements .
.
F Taxes on foreign corporate distributions .
.
.
G Other .
.
.
.
.
.
.
.
.
.
.
.
.
2
Reduction of taxes (total)
A Taxes on foreign mineral income .
.
.
.
.
B Reserved for future use .
.
.
.
.
.
.
.
C International boycott provisions
.
.
.
.
.
D Failure-to-file penalties .
.
.
.
.
.
.
.
E Taxes with respect to splitter arrangements .
.
F Taxes on foreign corporate distributions .
.
.
G Other .
.
.
.
.
.
.
.
.
.
.
.
.
2
Reduction of taxes (total)
A Taxes on foreign mineral income .
.
.
.
.
B Reserved for future use .
.
.
.
.
.
.
.
C International boycott provisions
.
.
.
.
.
D Failure-to-file penalties .
.
.
.
.
.
.
.
E Taxes with respect to splitter arrangements .
.
F Taxes on foreign corporate distributions .
.
.
G Other .
.
.
.
.
.
.
.
.
.
.
.
.
2
Reduction of taxes (total)
A Taxes on foreign mineral income .
.
.
.
.
B Reserved for future use .
.
.
.
.
.
.
.
C International boycott provisions
.
.
.
.
.
D Failure-to-file penalties .
.
.
.
.
.
.
.
E Taxes with respect to splitter arrangements .
.
F Taxes on foreign corporate distributions .
.
.
G Other .
.
.
.
.
.
.
.
.
.
.
.
.
3
Foreign tax redeterminations
**A **


Related tax year:
Date tax paid:
Contested tax
.
.
.
.
.
.
.
.
.
**B **


Related tax year:
Date tax paid:
Contested tax
.
.
.
.
.
.
.
.
.
**C **


Related tax year:
Date tax paid:
Contested tax
.
.
.
.
.
.
.
.
.
3
Foreign tax redeterminations
**A **


Related tax year:
Date tax paid:
Contested tax
.
.
.
.
.
.
.
.
.
**B **


Related tax year:
Date tax paid:
Contested tax
.
.
.
.
.
.
.
.
.
**C **


Related tax year:
Date tax paid:
Contested tax
.
.
.
.
.
.
.
.
.
3
Foreign tax redeterminations
**A **


Related tax year:
Date tax paid:
Contested tax
.
.
.
.
.
.
.
.
.
**B **


Related tax year:
Date tax paid:
Contested tax
.
.
.
.
.
.
.
.
.
**C **


Related tax year:
Date tax paid:
Contested tax
.
.
.
.
.
.
.
.
.
4
Reserved for future use .
.
.
.
.
.
.
.
5
Reserved for future use .
.
.
.
.
.
.
.
6
Reserved for future use .
.
.
.
.
.
.
.

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 8

Name of partnership EIN

Part III Other Information for Preparation of Form 1116 or 1118 (continued) Section 4—Foreign Taxes (continued)

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 9

Name of partnership EIN

Part IV Information on Partners’ Section 250 Deduction With Respect to Foreign-Derived Intangible Income (FDII) Section 1—Information To Determine Deduction Eligible Income (DEI) and Qualified Business Asset Investment (QBAI) on Form 8993

1 Net income (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2a DEI gross receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a b DEI COGS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b

c DEI properly allocated and apportioned deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c 3a Income and gain from the sale or other disposition of intangible property under section 250(b)(3)(A)(i)(VII)(aa) (see instructions) . . . . . . . . . . 3a b Income and gain from the sale or other disposition of certain other property under section 250(b)(3)(A)(i)(VII)(bb) (see instructions) . . . . . . . . . 3b

4 Controlled foreign corporation (CFC) dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4

5 Financial services income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Domestic oil and gas extraction income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Foreign branch income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Partnership QBAI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Section 2—Information To Determine Foreign-Derived Deduction Eligible Income (FDDEI) on Form 8993 (see instructions)

(b) Foreign-derived income from all sales of

intangible property

(d) Total (add columns (a)

through (c))

Description

9 Gross receipts . . . . . . . . . . . . . . . . . . . . . . 10 COGS . . . . . . . . . . . . . . . . . . . . . . . . . 11 Allocable deductions . . . . . . . . . . . . . . . . . . . .

(a) Foreign-derived income from all sales of

general property

(c) Foreign-derived income from all services

12 Other apportioned deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Section 3—Other Information for Preparation of Form 8993

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 10

Name of partnership EIN

Part V Distributions From Foreign Corporations to Partnership

(a) Name of distributing foreign corporation (b) EIN or
reference ID number		 (c) Date of distribution (d) Functional currency of
distributing foreign corporation		 (e) Amount of distribution
in functional currency
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
(f) Amount of E&P distribution
in functional currency		 (g) Spot rate (functional
currency to U.S. dollars)		 (h) Amount of distribution
in U.S. dollars		 (h) Amount of distribution
in U.S. dollars		 (i) Amount of E&P distribution
in U.S. dollars		 (i) Amount of E&P distribution
in U.S. dollars		 (j) Qualified foreign
corporation		 (j) Qualified foreign
corporation		 (j) Qualified foreign
corporation		 (k) Reserved for
future use
A
B
C
D
E
F
G
H
I
J
K
L
M
N
O

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 11

Name of partnership EIN

Part VI Information on Partners’ Section 951(a)(1) and Section 951A Inclusions

a Separate category (enter code—see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If U.S. source, complete as a separate Part VI by separate category and check box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) EIN or (a) Name of CFC reference ID number

(c) Ending of CFC

tax year

(d) Partners’ share of CFC items through

their ownership in

the partnership (“aggregate share”)

(e) Aggregate share of

subpart F income

(f) Aggregate section

(g) Tested income 951(a)(1)(B) inclusion

A B C D E F G H

I J K 1 Partnership total (sum for all CFCs) . . . . . . . . . . . . . . . . . . . . . . . .

(i) Aggregate share of (h) Tested loss

tested income

(j) Aggregate share of

tested loss

(k) Aggregate share

of QBAI

(l) Aggregate share of

the tested loss

QBAI amount

(m) Aggregate share of

tested interest income

(n) Aggregate share of tested interest expense

Schedule K-2 (Form 1065) 2025

A B C D E F G H

I J K 1

( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( ) ( )

Schedule K-2 (Form 1065) 2025 Page 12

Name of partnership EIN

Part VII Information Regarding Passive Foreign Investment Companies (PFICs) Section 1—General Information

General Information

(a) Name of PFIC (b) EIN or
reference ID number		 (c) Address of PFIC (d) Beginning of
PFIC tax year		 (e) Ending of
PFIC tax year
A
B
C
D
E
F
G
H
I
J
K
L
Summary of Annual Information Summary of Annual Information Summary of Annual Information Summary of Annual Information Summary of Annual Information Summary of Annual Information Summary of Annual Information Information Regarding Elections Information Regarding Elections Information Regarding Elections Information Regarding Elections Information Regarding Elections Information Regarding Elections Information Regarding Elections Information Regarding Elections Information Regarding Elections Information Regarding Elections Information Regarding Elections Information Regarding Elections Information Regarding Elections Information Regarding Elections
(f) Description of each
class of PFIC shares		 (g) Dates PFIC
shares acquired
during tax year
(if applicable)		 (g) Dates PFIC
shares acquired
during tax year
(if applicable)		 (h) Total number of
PFIC shares held at
end of tax year		 (h) Total number of
PFIC shares held at
end of tax year		 (i) Total value of
PFIC shares held at
end of tax year		 (j) Election
by
partnership
(enter
code—see
instructions)		 (k) Check if
foreign
corporation
has
documented
its eligibility to
be treated as
a qualifying
insurance
corporation
under section
1297(f)(2).		 (k) Check if
foreign
corporation
has
documented
its eligibility to
be treated as
a qualifying
insurance
corporation
under section
1297(f)(2).		 (k) Check if
foreign
corporation
has
documented
its eligibility to
be treated as
a qualifying
insurance
corporation
under section
1297(f)(2).		 (l) Check if
PFIC has
indicated
its shares are
“marketable
stock” within
the meaning of
section 1296(e).		 (l) Check if
PFIC has
indicated
its shares are
“marketable
stock” within
the meaning of
section 1296(e).		 (l) Check if
PFIC has
indicated
its shares are
“marketable
stock” within
the meaning of
section 1296(e).
(m) Check if
PFIC is also
a CFC within
the meaning of
section 957.
(m) Check if
PFIC is also
a CFC within
the meaning of
section 957.
(m) Check if
PFIC is also
a CFC within
the meaning of
section 957.
(m) Check if
PFIC is also
a CFC within
the meaning of
section 957.		 (n) Check if
PFIC meets
the income
test or asset
test of section
1297(a) for
the tax year.		 (n) Check if
PFIC meets
the income
test or asset
test of section
1297(a) for
the tax year.		 (n) Check if
PFIC meets
the income
test or asset
test of section
1297(a) for
the tax year.
A
B
C
D
E
F
G
H
I
J
K
L

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 13

Name of partnership EIN

Part VII Information Regarding Passive Foreign Investment Companies (PFICs) (continued) Section 2—Additional Information on PFIC or Qualified Electing Fund (QEF)

General Information QEF Information Section 1296 Mark-to-Market Information Section 1291 and Other Information

(h) Amount of cash and

FMV of property

distributed by PFIC during the

current tax year

(if applicable)

(b) EIN or (a) Name of PFIC reference ID number

(c) Ordinary

earnings

(d) Net capital

gain

(e) Fair market

value (FMV) of PFIC shares at

beginning of

tax year

(f) FMV of PFIC

shares at

end of tax year

(g) Dates PFIC

shares were

acquired

(i) Dates of distribution

A B C D E F G H

I J K

L

A B C D E F G H

I J K

L

Section 1291 and Other Information

(j) Total creditable foreign taxes

attributable to distribution

by PFIC

(k) Total distributions from PFIC in preceding 3 tax years

(l) Dates PFIC shares disposed

of during tax year

(if applicable)

(m) Amount realized on disposition of PFIC shares

(n) Tax basis of PFIC shares

on dates of disposition

(o) Gain (loss) on disposition

of PFIC shares

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 14

Name of partnership EIN

Part VIII Partnership’s Interest in Foreign Corporation Income (Section 960)

A Enter EIN or reference ID number of CFC: B Separate category (enter code—see instructions): C If PAS was entered on line B, enter the applicable grouping under Regulations section 1.904-4(c). See instructions . . . . . . . . . . . .

D Check the box and attach a statement if there is more than one source country for a line. See instructions E If U.S. source, check the box and complete a separate Part VIII
F
If foreign oil related income or foreign oil and gas extraction income, check the box and attach a separate Part VIII		 F
If foreign oil related income or foreign oil and gas extraction income, check the box and attach a separate Part VIII		 F
If foreign oil related income or foreign oil and gas extraction income, check the box and attach a separate Part VIII		 G
Enter functional currency of foreign corporation:		 G
Enter functional currency of foreign corporation:		 G
Enter functional currency of foreign corporation:
Enter amounts in functional currency of the foreign corporation
(unless otherwise noted).		 (i) Country code (ii) Partnership’s share of foreign
corporation’s net income
(functional currency)		 (ii) Partnership’s share of foreign
corporation’s net income
(functional currency)		 (ii) Partnership’s share of foreign
corporation’s net income
(functional currency)		 (iii) Foreign corporation’s total
net income (functional currency)
(see instructions)
(iv) Foreign corporation’s current
year foreign taxes for which
credit allowed (U.S. dollars)
(see instructions)
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.
1
Subpart F income groups
a Dividends, interest, rents, royalties, and annuities (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
b Net gain from certain property transactions (total) .
.
.
.
.
.
(1)
Unit:
(2)
Unit:
c Net gain from commodities transactions (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
d Net foreign currency gain (total)
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
e Income equivalent to interest (total)
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
f
Other foreign personal holding company income (total)
.
.
.
.
(1)
Unit:
(2)
Unit:
g Foreign base company sales income (total) .
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
h Foreign base company services income (total) .
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
i
Full inclusion foreign base company income (total)
.
.
.
.
.
(1)
Unit:
(2)
Unit:
j
Insurance income (total)
.
.
.
.
.
.
.
.
.
.
.
.
.
(1)
Unit:
(2)
Unit:
k International boycott income (total) .
.
.
.
.
.
.
.
.
.
l
Bribes, kickbacks, and other payments (total)
.
.
.
.
.
.
.
m Section 901(j) (total) .
.
.
.
.
.
.
.
.
.
.
.
.
.
.

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 15

Section 2—Base Erosion Payments and Base Erosion Tax Benefits (see instructions)

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 16

Name of partnership EIN

Part IX Partners’ Information for Base Erosion and Anti-Abuse Tax (Section 59A) (continued) Section 2—Base Erosion Payments and Base Erosion Tax Benefits (see instructions) (continued)

Description (a) Total (b) Partner
determination		 Partnership Determination
Description
 **(a)**Total
 **(b)**Partner
determination
 ECI ECI Non-ECI Non-ECI Non-ECI
Description
 **(a)**Total
 **(b)**Partner
determination
 **(c)**U.S. source **(d)**Foreign source (e) U.S. source
(FDAP)		 **(f)**U.S. source
(other)		 **(g)**Foreign source
1
Ordinary business income (gross) .
.
2
Gross rental real estate income
.
.
3
Other gross rental income .
.
.
.
4
Guaranteed payments for services
.
5
Guaranteed payments for use of capital
6
Interest income .
.
.
.
.
.
.
7
Dividends .
.
.
.
.
.
.
.
.
8
Dividend equivalents
.
.
.
.
.
9
Royalties and license fees .
.
.
.
10
Net short-term capital gain .
.
.
.
11
Net long-term capital gain .
.
.
.
12
Collectibles (28%) gain .
.
.
.
.
13
Unrecaptured section 1250 gain .
.
14
Net section 1231 gain .
.
.
.
.
15
Other gain
.
.
.
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.
.
.
.
16
Other gain
.
.
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17
Reserved for future use .
.
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18
Reserved for future use .
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19
Other income
.
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20
Other income
.
.
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.
.
.
.
21
Gross income(sum of lines 1
through 20)
.
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.
.
.
.
.
.

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 17

Name of partnership EIN

Part X Foreign Partners’ Character and Source of Income and Deductions (continued) Section 2—Deductions, Losses, and Net Income

Description (a) Total (b) Partner
determination		 Partnership Determination
Description
 **(a)**Total
 **(b)**Partner
determination
 ECI ECI Non-ECI Non-ECI Non-ECI
Description
 **(a)**Total
 **(b)**Partner
determination
 **(c)**U.S. source **(d)**Foreign source **(e)**U.S. source
(FDAP)		 **(f)**U.S. source
(other)		 **(g)**Foreign source
**1 **

Expenses related to ordinary business
income (gross)
.
.
.
.
.
.
.
2
R&E expenses
.
.
.
.
.
.
.
3
Expenses from rental real estate .
.
4
Expenses from other rental activities .
5
Royalty and licensing expenses .
.
6
Section 179 deduction .
.
.
.
.
**7 **
Interest expense on U.S.-booked
liabilities .
.
.
.
.
.
.
.
.
**8 **


Interest expense directly allocable
under Regulations sections
1.882-5(a)(1)(ii)(B) and 1.861-10T .
.
9
Other interest expense .
.
.
.
.
10
Section 59(e)(2) expenditures .
.
.
11
Net short-term capital loss .
.
.
.
12
Net long-term capital loss .
.
.
.
13
Collectibles loss .
.
.
.
.
.
.
14
Net section 1231 loss
.
.
.
.
.
15
Other losses
(1)

(2)
15
Other losses
(1)

(2)
16
Charitable contributions
.
.
.
.
17
Other:
18
Other:
19
Reserved for future use .
.
.
.
.
20
Reserved for future use .
.
.
.
.
21
Reserved for future use .
.
.
.
.
22
Reserved for future use .
.
.
.
.
23
Reserved for future use .
.
.
.
.
24
Total (sum of lines 1 through 23) .
.
25

Net income (loss)(line 21 (Section 1)
minus line 24 (Section 2))
.
.
.
.

Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 18

Name of partnership EIN

Part X Foreign Partners’ Character and Source of Income and Deductions (continued) Section 3—Allocation and Apportionment Methods for Deductions

1 Gross income a Gross ECI . . . . . . . . . . . . . . b Worldwide gross income . . . . . . . . . .

2 Assets a Average U.S. assets (inside basis) . . . . . . . b Worldwide assets . . . . . . . . . . . .

3 Liabilities a U.S.-booked liabilities of partnership . . . . . . b Directly allocated partnership indebtedness . . . .

4 Personnel a Personnel of U.S. trade or business . . . . . . b Worldwide personnel . . . . . . . . . . .

5 Gross receipts from sales or services by SIC code

(i) SIC code (ii) ECI (iii) Worldwide

6 Reserved for future use

a

b

7 Other allocation and apportionment key

(i) Key/Factor (ii) Allocation

a

b

8 Other allocation and apportionment key

(i) Key/Factor (ii) Allocation

a

b

a b Section 4—Reserved for Future Use

Reserved **(a)**Reserved **(b)**Reserved **(c)**Reserved
1
Reserved for future use .
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2
Reserved for future use .
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3
Reserved for future use .
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4
Reserved for future use .
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5
Reserved for future use .
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6
Reserved for future use .
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7
Reserved for future use .
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8
Reserved for future use .
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9
Reserved for future use .
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10
Reserved for future use .
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Schedule K-2 (Form 1065) 2025

Schedule K-2 (Form 1065) 2025 Page 19

Name of partnership EIN

Part XI Section 871(m) Covered Partnerships

1 Check the box if you are a publicly traded partnership as defined in section 7704(b) and you (a) are a covered partnership as defined in Regulations section 1.871-15(m)(1), or (b) directly or

indirectly hold an interest in a lower-tier partnership that is a covered partnership . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Specify the number of units of the partnership issued and outstanding:

3 For each allocation period, provide the following information for the number of units specified on line 2.

Indicate the year or portion of the year to which the schedule relates. (Enter month, day, and year for beginning and ending dates.)

Beginning , 20 , and ending , 20

Schedule K-2 (Form 1065) 2025

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