Form 1120-S (Schedule K-2) — Shareholders' Pro Rata

2025¶

Name of corporation Employer identification number (EIN)

A 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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7				Yes	No
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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . .
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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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7				Yes	No
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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . .
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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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7				Yes	No
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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . .
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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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7				Yes	No
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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . .
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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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7				Yes	No
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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	5

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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7				Yes	No
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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	6

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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7				Yes	No
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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7	7

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 7 Does Part VII apply? If “Yes,” complete and attach Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7				Yes	No
B Check if applicable.		Amended K-2	Amended K-2	Amended K-2	Amended K-2

Part I Corporation’s Other Current Year International Information

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

Gain on personal property sale
Foreign oil and gas taxes
Splitter arrangements
Foreign tax translation

Part II Foreign Tax Credit Limitation

High-taxed income
Section 267A disallowed deduction
Form 8858 information
Form 5471 information
Other forms
Shareholder loan transactions
Entity treatment for certain S corporations
Reserved for future use
Other international items (attach description and statement)

Section 1—Gross Income

Description	(a)U.S. source	Foreign Source	Foreign Source	Foreign Source	Foreign Source	(f)Sourced by shareholder	(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 1120-S. Cat. No. 73973Q Schedule K-2 (Form 1120-S) 2025 Created 3/28/25

Schedule K-2 (Form 1120-S) 2025 Page 2

Name of corporation EIN

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

Description	(a) U.S. source	Foreign Source				(f) Sourced by shareh o l der	(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 Reserved for future use . . . . .
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 1120-S) 2025

Schedule K-2 (Form 1120-S) 2025 Page 3

Name of corporation EIN

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

Description	(a) U.S. source	Foreign Source				(f) Sourced by shareh o l der	(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 Section 951(a) inclusions A B C
19 Section 951(a) inclusions A B C
19 Section 951(a) inclusions 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 Section 951A(a) inclusions (see instructions) . . . . . . . .
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 1120-S) 2025

Schedule K-2 (Form 1120-S) 2025 Page 4

Name of corporation EIN

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

Description	(a) U.S. source	Foreign Source				(f) Sourced by shareh o l der	(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 1120-S) 2025

Schedule K-2 (Form 1120-S) 2025 Page 5

Name of corporation EIN

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

Description	(a) U.S. source	Foreign Source				(f) Sourced by shareh o l der	(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 shareh o l d er		(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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 shareh o l d er		(g) Total
2 Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following. A R&E expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 shareh o l d er		(g) Total
2 Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following. A R&E expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 shareh o l d er		(g) Total
2 Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following. A R&E expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 shareh o l d er		(g) Total
2 Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following. A R&E expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 shareh o l d er		(g) Total
2 Exclusive apportionment with respect to total R&E expenses entered on Part II, line 32. Enter the following. A R&E expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense 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 expense with respect to activity performed in the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B R&E expense with respect to activity performed outside the United States (i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .	2B(iii)

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Name of corporation EIN

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

Description	(a) U.S. source	Foreign Source				(f) Sourced by shareh o l der	(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 Reserved for future use . . . . .
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)

Schedule K-2 (Form 1120-S) 2025

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Name of corporation EIN

Part III Other Information for Preparation of Form 1116 (continued) Section 3—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	Shareholder
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 . . . . . . . .

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Name of corporation EIN

Part III Other Information for Preparation of Form 1116 (continued) Section 3—Foreign Taxes (continued)

Schedule K-2 (Form 1120-S) 2025

Schedule K-2 (Form 1120-S) 2025 Page 9

Name of corporation EIN

Part IV Distributions From Foreign Corporations to S Corporation

(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

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Name of corporation EIN

Part V Information on Shareholders’ 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 V by separate category and check box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
	(a) Name of CFC	(a) Name of CFC	(b) EIN or reference ID number	(b) EIN or reference ID number	(c) Ending of CFC tax year	(c) Ending of CFC tax year	(d) Shareholders’ share of CFC items through their ownership in the corporation (“aggregate share”)	(d) Shareholders’ share of CFC items through their ownership in the corporation (“aggregate share”)	(e) Aggregate share of subpart F income	(e) Aggregate share of subpart F income	(f) Aggregate section 951(a)(1)(B) inclusion	(f) Aggregate section 951(a)(1)(B) inclusion	(g) Tested income	(g) Tested income	(g) Tested income
A
B
C
D
E
F
G
H
I
J
K

a Separate category (enter code—see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1 Corporation total (sum for all CFCs) . . . . . . . . . . . . . . . . . . . . . . .
	(h) Tested loss	(i) Aggregate share of tested income	(i) Aggregate share of tested income	(j) Aggregate share of tested loss	(j) Aggregate share of tested loss	(k) Aggregate share of Qualified Business Asset Investment (QBAI)	(k) Aggregate share of Qualified Business Asset Investment (QBAI)	(l) Aggregate share of the tested loss QBAI amount	(l) Aggregate share of the tested loss QBAI amount	(m) Aggregate share of tested interest income	(m) Aggregate share of tested interest income	(n)Aggregate share of tested interest expense	(n)Aggregate share of tested interest expense	(n)Aggregate share of tested interest expense	(n)Aggregate share of tested interest expense
A	( )			( )	( )			( )	( )
B	( )			( )	( )			( )	( )
C	( )			( )	( )			( )	( )
D	( )			( )	( )			( )	( )
E	( )			( )	( )			( )	( )
F	( )			( )	( )			( )	( )
G	( )			( )	( )			( )	( )
H	( )			( )	( )			( )	( )
I	( )			( )	( )			( )	( )
J	( )			( )	( )			( )	( )
K	( )			( )	( )			( )	( )
1	( )			( )	( )			( )	( )

Schedule K-2 (Form 1120-S) 2025

Schedule K-2 (Form 1120-S) 2025 Page 11

Name of corporation EIN

Part VI 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	(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 corporation (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 controlled foreign corporation (CFC) within the meaning of section 957.	(m) Check if PFIC is also a controlled foreign corporation (CFC) within the meaning of section 957.	(m) Check if PFIC is also a controlled foreign corporation (CFC) within the meaning of section 957.	(m) Check if PFIC is also a controlled foreign corporation (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 1120-S) 2025

Schedule K-2 (Form 1120-S) 2025 Page 12

Name of corporation EIN

Part VI 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

A B C D E F G H

I J K

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 1120-S) 2025

Schedule K-2 (Form 1120-S) 2025 Page 13

Name of corporation EIN

Part VII S Corporation’s Interest in Foreign Corporation Income (Section 960)

A Enter EIN or reference ID number of controlled foreign corporation: 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 instructio F If foreign oil related income or foreign oil and gas extraction income, check the box and attach a separate Part VII			ons	s E If U.S. source, check the box and complete a separate Part VII G Enter functional currency of foreign corporation:
F If foreign oil related income or foreign oil and gas extraction income, check the box and attach a separate Part VII	F If foreign oil related income or foreign oil and gas extraction income, check the box and attach a separate Part VII	F If foreign oil related income or foreign oil and gas extraction income, check the box and attach a separate Part VII		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) S corporation’s share of foreign corporation’s net income (functional currency)	(ii) S corporation’s share of foreign corporation’s net income (functional currency)	(ii) S corporation’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 1120-S) 2025

Schedule K-2 (Form 1120-S) 2025 Page 14

Schedule K-2 (Form 1120-S) 2025

Exceptions & meaning →

Shareholders’ Pro Rata Share Items—International¶

2025¶