Federal housing law
2025 Form 8865 (Schedule K-3) (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/f8865sk3.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Schedule K-3 (Form 8865)
Department of the Treasury Internal Revenue Service
For calendar year 2025, or tax year beginning / / 2025, ending / /
See separate instructions.
2025¶
Information About the Partnership
A1 Partnership’s employer identification number (EIN) (if any)
A2 Reference ID number (see instructions)
B Partnership’s name, address, city, state, and ZIP code
Information About the Partner
C Partner’s social security number (SSN) or taxpayer identification number (TIN)
(Do not use the TIN of a disregarded entity. See instructions.)
D Name, address, city, state, and ZIP code for partner entered in box C. See instructions.
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
Yes | No | |||||
|---|---|---|---|---|---|---|---|
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 . . . . . . . . . . . |
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| . . . . . . . 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
1 |
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
Yes | No | |||||
|---|---|---|---|---|---|---|---|
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 . . . . . . . . . . . |
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| . . . . . . . 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
2 |
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
Yes | No | |||||
|---|---|---|---|---|---|---|---|
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 . . . . . . . . . . . |
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| . . . . . . . 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
3 |
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
Yes | No | |||||
|---|---|---|---|---|---|---|---|
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 . . . . . . . . . . . |
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| . . . . . . . 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
4 |
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
Yes | No | |||||
|---|---|---|---|---|---|---|---|
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
5 |
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
Yes | No | |||||
|---|---|---|---|---|---|---|---|
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
6 |
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
Yes | No | |||||
|---|---|---|---|---|---|---|---|
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
7 |
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
Yes | No | |||||
|---|---|---|---|---|---|---|---|
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
8 |
| E Check to indicate the parts of Schedule K-3 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 8 Does Part VIII apply? If “Yes,” complete and attach Part VIII . . . . . . . . . . . . . . . . . 8 |
Yes | No | |||||
|---|---|---|---|---|---|---|---|
| F Check the applicable boxes. (1) |
Amended K-3 (2) |
Reserved for future use | Reserved for future use | Reserved for future use | Reserved for future use |
For Paperwork Reduction Act Notice, see the Instructions for Schedule K-3 (Form 8865).
www.irs.gov/Form8865 Cat. No. 74770R Schedule K-3 (Form 8865) 2025 Created 11/7/25
Schedule K-3 (Form 8865) 2025 Page 2
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part I Partner’s Share of Partnership’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
High-taxed income
Section 267A disallowed deduction
Reserved for future use
Form 5471 information
Other forms
Partner loan transactions
Dual consolidated loss
Splitter arrangements 6. Section 267A disallowed deduction 9. Other forms 12. Other international items
(attach description and statement) Part II Foreign Tax Credit Limitation Section 1—Gross Income
| Description | (a) U.S. source | Foreign Source | (f) Sourced by part n e r |
(g) Total | |||
|---|---|---|---|---|---|---|---|
| Description |
**(a)**U.S. source |
**(b)**Foreign branch category income |
**(c)**Passive category income |
**(d)**General category income |
(e) Other (category code ) |
(e) Other (category code ) |
(e) Other (category code ) |
| 1 Sales A B C |
|||||||
| 1 Sales A B C |
|||||||
| 1 Sales A B C |
|||||||
| 2 Gross income from performance of services A B C |
|||||||
| 2 Gross income from performance of services A B C |
|||||||
| 2 Gross income from performance of services A B C |
|||||||
| 3 Gross rental real estate income A B C |
|||||||
| 3 Gross rental real estate income A B C |
|||||||
| 3 Gross rental real estate income A B C |
|||||||
| 4 Other gross rental income A B C |
|||||||
| 4 Other gross rental income A B C |
|||||||
| 4 Other gross rental income A B C |
|||||||
| 5 Guaranteed payments . . . . . |
|||||||
| 6 Interest income A B C |
|||||||
| 6 Interest income A B C |
|||||||
| 6 Interest income A B C |
|||||||
| **7 ** Ordinary dividends (exclude amount on line 8) A B C |
|||||||
| **7 ** Ordinary dividends (exclude amount on line 8) A B C |
|||||||
| **7 ** Ordinary dividends (exclude amount on line 8) A B C |
Schedule K-3 (Form 8865) 2025
Schedule K-3 (Form 8865) 2025 Page 3
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part II Foreign Tax Credit Limitation (continued) Section 1—Gross Income (continued)
Schedule K-3 (Form 8865) 2025
Schedule K-3 (Form 8865) 2025 Page 4
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part II Foreign Tax Credit Limitation (continued)
| Section 1—Gross Income (continue | ed) | ||||||
|---|---|---|---|---|---|---|---|
| Description |
**(a)**U.S. source |
Foreign Source | Foreign Source | Foreign Source | Foreign Source | **(f)**Sourced by partner |
**(g)**Total |
| Description |
**(a)**U.S. source |
**(b)**Foreign branch category income |
**(c)**Passive category income |
**(d)**General category income |
(e) Other (category code ) |
(e) Other (category code ) |
(e) Other (category code ) |
| 16 Section 986(c) gain . . . . . . |
|||||||
| 17 Section 987 gain . . . . . . . |
|||||||
| 18 Section 988 gain . . . . . . . |
|||||||
| 19 Reserved for future use A B C |
|||||||
| 19 Reserved for future use A B C |
|||||||
| 19 Reserved for future use A B C |
|||||||
| 20 Other income (see instructions) A B C |
|||||||
| 20 Other income (see instructions) A B C |
|||||||
| 20 Other income (see instructions) A B C |
|||||||
| 21 Reserved for future use A B C |
|||||||
| 21 Reserved for future use A B C |
|||||||
| 21 Reserved for future use A B C |
|||||||
| 22 Reserved for future use A B C |
|||||||
| 22 Reserved for future use A B C |
|||||||
| 22 Reserved for future use A B C |
|||||||
| 23 Reserved for future use A B C |
|||||||
| 23 Reserved for future use A B C |
|||||||
| 23 Reserved for future use A B C |
|||||||
| 24 Total gross income (combine lines 1 through 23) . . . . . . . . A B C |
|||||||
| 24 Total gross income (combine lines 1 through 23) . . . . . . . . A B C |
|||||||
| 24 Total gross income (combine lines 1 through 23) . . . . . . . . A B C |
|||||||
| 24 Total gross income (combine lines 1 through 23) . . . . . . . . A B C |
Schedule K-3 (Form 8865) 2025
Schedule K-3 (Form 8865) 2025 Page 5
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part II Foreign Tax Credit Limitation (continued)
Schedule K-3 (Form 8865) 2025
Schedule K-3 (Form 8865) 2025 Page 6
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part II Foreign Tax Credit Limitation (continued)
Foreign Source
Description (a) U.S. source
1 Gross receipts by SIC code A SIC code: B SIC code: C SIC code: D SIC code: E SIC code: F SIC code:
(b) Foreign branch (c) Passive (d) General (g) Total
(category code ) partner
(d) General category income
(e) Other (category code ) (country code )
(f) Sourced by
category income
(c) Passive category income
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: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2A(i) (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2A(ii) (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2A(iii) B R&E expense with respect to activity performed outside the United States
(i) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2B(i) (ii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2B(ii) (iii) SIC code: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2B(iii)
Schedule K-3 (Form 8865) 2025
Schedule K-3 (Form 8865) 2025 Page 7
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part III Other Information for Preparation of Form 1116 or 1118 (continued) Section 2—Interest Expense Apportionment Factors
| Description | (a) U.S. source | Foreign Source | (f) Sourced by partner |
(g) Total | |||
|---|---|---|---|---|---|---|---|
| Description |
**(a)**U.S. source |
**(b)**Foreign branch category income |
**(c)**Passive category income |
**(d)**General category income |
(e) Other (category code ) (country code ) |
(e) Other (category code ) (country code ) |
(e) Other (category code ) (country code ) |
| 1 Total average value of assets . . . |
|||||||
| **2 ** Sections 734(b) and 743(b) adjustment to assets—average value . |
|||||||
| **3 ** Assets attracting directly allocable interest expense under Regulations section 1.861-10(e) . . . . . . |
|||||||
| **4 ** Other assets attracting directly allocable interest expense under Regulations section 1.861-10T . . |
|||||||
| **5 ** Assets excluded from apportionment formula . . . . . . . . . |
|||||||
| 6a Total assets used for apportionment (subtract the sum of lines 3, 4, and 5 from the sum of lines 1 and 2) . . . **b **Assets attracting business interest expense . . . . . . . . . **c **Assets attracting investment interest expense . . . . . . . . . **d **Assets attracting passive activity interest expense . . . . . . . |
|||||||
| 6a Total assets used for apportionment (subtract the sum of lines 3, 4, and 5 from the sum of lines 1 and 2) . . . **b **Assets attracting business interest expense . . . . . . . . . **c **Assets attracting investment interest expense . . . . . . . . . **d **Assets attracting passive activity interest expense . . . . . . . |
|||||||
| 6a Total assets used for apportionment (subtract the sum of lines 3, 4, and 5 from the sum of lines 1 and 2) . . . **b **Assets attracting business interest expense . . . . . . . . . **c **Assets attracting investment interest expense . . . . . . . . . **d **Assets attracting passive activity interest expense . . . . . . . |
|||||||
| 6a Total assets used for apportionment (subtract the sum of lines 3, 4, and 5 from the sum of lines 1 and 2) . . . **b **Assets attracting business interest expense . . . . . . . . . **c **Assets attracting investment interest expense . . . . . . . . . **d **Assets attracting passive activity interest expense . . . . . . . |
|||||||
| **7 ** Basis in stock of 10%-owned noncontrolled foreign corporations (see attachment) . . . . . . . |
|||||||
| 8 Basis in stock of CFCs (see attachment) |
Foreign Source
(e) Sourced by
Description (a) U.S. source
1 Foreign-derived gross receipts . . . . . 2 Cost of goods sold (COGS) . . . . . .
3 Partnership deductions allocable to foreignderived gross receipts . . . . . . . .
4 Other partnership deductions apportioned to foreign-derived gross receipts . . . . . .
(b) Passive category (c) General category (f) Total
(category code ) partner
(c) General category
(category code ) (country code )
(d) Other
income
income
Schedule K-3 (Form 8865) 2025
Schedule K-3 (Form 8865) 2025 Page 8
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part III Other Information for Preparation of Form 1116 or 1118 (continued) Section 4—Foreign Taxes
Schedule K-3 (Form 8865) 2025
Schedule K-3 (Form 8865) 2025 Page 9
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part III Other Information for Preparation of Form 1116 or 1118 (continued) Section 4—Foreign Taxes (continued)
Schedule K-3 (Form 8865) 2025
Schedule K-3 (Form 8865) 2025 Page 10
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part IV Information on Partner’s Section 250 Deduction With Respect to Foreign-Derived Intangible Income (FDII) Section 1—Information To Determine Deduction Eligible Income (DEI) and Qualified Business Asset Investment (QBAI) on Form 8993
1 Net income (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2a DEI gross receipts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a b DEI COGS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b
c DEI properly allocated and apportioned deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c 3a Income and gain from the sale or other disposition of intangible property under section 250(b)(3)(A)(i)(VII)(aa) (see instructions) . . . . . . . . . . 3a b Income and gain from the sale or other disposition of certain other property under section 250(b)(3)(A)(i)(VII)(bb) (see instructions) . . . . . . . . . 3b
4 Controlled foreign corporation (CFC) dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Financial services income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Domestic oil and gas extraction income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Foreign branch income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Partnership QBAI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Section 2—Information To Determine Foreign-Derived Deduction Eligible Income (FDDEI) on Form 8993 (see instructions)
(b) Foreign-derived income from all sales of
intangible property
(d) Total (add columns (a)
through (c))
Description
9 Gross receipts . . . . . . . . . . . . . . . . . . . . . . 10 COGS . . . . . . . . . . . . . . . . . . . . . . . . . 11 Allocable deductions . . . . . . . . . . . . . . . . . . . .
(a) Foreign-derived income from all sales of
general property
(c) Foreign-derived income from all services
12 Other apportioned deductions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Section 3—Other Information for Preparation of Form 8993
Schedule K-3 (Form 8865) 2025
Schedule K-3 (Form 8865) 2025 Page 11
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part V Distributions From Foreign Corporations to Partnership
| (a) Name of distributing foreign corporation | (b) EIN or reference ID number |
(c) Date of distribution | (d) Functional currency of distributing foreign corporation |
(e) Amount of distribution in functional currency |
||||||
|---|---|---|---|---|---|---|---|---|---|---|
| A | ||||||||||
| B | ||||||||||
| C | ||||||||||
| D | ||||||||||
| E | ||||||||||
| F | ||||||||||
| G | ||||||||||
| H | ||||||||||
| I | ||||||||||
| J | ||||||||||
| K | ||||||||||
| L | ||||||||||
| M | ||||||||||
| N | ||||||||||
| O | ||||||||||
| (f) Amount of E&P distribution in functional currency |
(g) Spot rate (functional currency to U.S. dollars) |
(h) Amount of distribution in U.S. dollars |
(h) Amount of distribution in U.S. dollars |
(i) Amount of E&P distribution in U.S. dollars |
(i) Amount of E&P distribution in U.S. dollars |
(j) Qualified foreign corporation |
(j) Qualified foreign corporation |
(j) Qualified foreign corporation |
(k) Reserved for future use |
|
| A | ||||||||||
| B | ||||||||||
| C | ||||||||||
| D | ||||||||||
| E | ||||||||||
| F | ||||||||||
| G | ||||||||||
| H | ||||||||||
| I | ||||||||||
| J | ||||||||||
| K | ||||||||||
| L | ||||||||||
| M | ||||||||||
| N | ||||||||||
| O |
Schedule K-3 (Form 8865) 2025
Schedule K-3 (Form 8865) 2025 Page 12
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part VI Information on Partner’s Section 951(a)(1) and Section 951A Inclusions
| a Separate category (enter code) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| b If box is checked, this is completed with respect to U.S. source income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
|||||||||||||||
| (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) Partner’s share of CFC items through its ownership in the partnership |
(d) Partner’s share of CFC items through its ownership in the partnership |
(e) Partner’s share of subpart F income |
(e) Partner’s share of subpart F income |
(f) Partner’s section 951(a)(1)(B) inclusion |
(f) Partner’s 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) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | |||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 1 Partner’s total (sum for all CFCs) . . . . . . . . . . . . . . . . . . . . . . . . . |
|||||||||||||||
| (h) Tested loss | (i) Partner’s share of tested income |
(i) Partner’s share of tested income |
(j) Partner’s share of tested loss |
(j) Partner’s share of tested loss |
(k) Partner’s share of QBAI |
(k) Partner’s share of QBAI |
**(l)**Partner’s share of the tested loss QBAI amount |
**(l)**Partner’s share of the tested loss QBAI amount |
(m) Partner’s share of tested interest income |
(m) Partner’s share of tested interest income |
(n) Partner’s share of tested interest expense |
(n) Partner’s share of tested interest expense |
(n) Partner’s share of tested interest expense |
(n) Partner’s share of tested interest expense |
|
| A | ( ) | ( ) | ( ) | ( ) | ( ) | ||||||||||
| B | ( ) | ( ) | ( ) | ( ) | ( ) | ||||||||||
| C | ( ) | ( ) | ( ) | ( ) | ( ) | ||||||||||
| D | ( ) | ( ) | ( ) | ( ) | ( ) | ||||||||||
| E | ( ) | ( ) | ( ) | ( ) | ( ) | ||||||||||
| F | ( ) | ( ) | ( ) | ( ) | ( ) | ||||||||||
| G | ( ) | ( ) | ( ) | ( ) | ( ) | ||||||||||
| H | ( ) | ( ) | ( ) | ( ) | ( ) | ||||||||||
| I | ( ) | ( ) | ( ) | ( ) | ( ) | ||||||||||
| J | ( ) | ( ) | ( ) | ( ) | ( ) | ||||||||||
| K | ( ) | ( ) | ( ) | ( ) | ( ) | ||||||||||
| 1 | ( ) | ( ) | ( ) | ( ) | ( ) |
Schedule K-3 (Form 8865) 2025
Schedule K-3 (Form 8865) 2025 Page 13
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part VII Information Regarding Passive Foreign Investment Companies (PFICs) Section 1—General Information
General Information
| (a) Name of PFIC | (b) EIN or reference ID number |
(c) Address of PFIC | (d) Beginning of PFIC tax year |
(e) Ending of PFIC tax year |
|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| A | |||||||||||||||||||
| B | |||||||||||||||||||
| C | |||||||||||||||||||
| D | |||||||||||||||||||
| E | |||||||||||||||||||
| F | |||||||||||||||||||
| G | |||||||||||||||||||
| H | |||||||||||||||||||
| I | |||||||||||||||||||
| J | |||||||||||||||||||
| K | |||||||||||||||||||
| L | |||||||||||||||||||
| Summary of Annual Information | Summary of Annual Information | Summary of Annual Information | Summary of Annual Information | Summary of Annual Information | Summary of Annual Information | Summary of Annual Information | Information Regarding Elections | Information Regarding Elections | Information Regarding Elections | Information Regarding Elections | Information Regarding Elections | Information Regarding Elections | Information Regarding Elections | Information Regarding Elections | Information Regarding Elections | Information Regarding Elections | Information Regarding Elections | Information Regarding Elections | Information Regarding Elections |
| (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) Partner’s share of total number of PFIC shares held by partnership at end of tax year |
(h) Partner’s share of total number of PFIC shares held by partnership at end of tax year |
(i) Partner’s share of total value of PFIC shares held by partnership at end of tax year |
(j) Box is checked if foreign corporation has documented its eligibility to be treated as a qualifying insurance corporation under section 1297(f)(2). |
(j) Box is checked if foreign corporation has documented its eligibility to be treated as a qualifying insurance corporation under section 1297(f)(2). |
(j) Box is checked if foreign corporation has documented its eligibility to be treated as a qualifying insurance corporation under section 1297(f)(2). |
(k) Box is checked if PFIC has indicated its shares are “marketable stock” within the meaning of section 1296(e). |
(k) Box is checked if PFIC has indicated its shares are “marketable stock” within the meaning of section 1296(e). |
(k) Box is checked if PFIC has indicated its shares are “marketable stock” within the meaning of section 1296(e). |
(l) Box is checked if PFIC is also a CFC within the meaning of section 957. |
(l) Box is checked if PFIC is also a CFC within the meaning of section 957. |
(l) Box is checked if PFIC is also a CFC within the meaning of section 957. |
(l) Box is checked if PFIC is also a CFC within the meaning of section 957. |
**(m)**Box is checked if PFIC meets the income test or asset test of section 1297(a) for the tax year. |
**(m)**Box is checked if PFIC meets the income test or asset test of section 1297(a) for the tax year. |
**(m)**Box is checked 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-3 (Form 8865) 2025
Schedule K-3 (Form 8865) 2025 Page 14
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part VII Information Regarding Passive Foreign Investment Companies (PFICs) (continued) Section 2—Additional Information on PFIC or Qualified Electing Fund (QEF)
Section 1291 and Other General Information QEF Information Section 1296 Mark-to-Market Information
Information
(b) EIN or (a) Name of PFIC reference ID number
(c) Partner’s share of
ordinary earnings
(d) Partner’s share of net
capital gain
(e) Partner’s share of fair market value (FMV) of PFIC shares held by partnership at beginning
of tax year
(f) Partner’s share of
FMV of PFIC shares held by partnership at
end of tax year
A B C D E F G H
I J K
L
A B C D E F G H
I J K
L
Section 1291 and Other Information
(g) Dates PFIC shares
were acquired
(o) Partner’s share of
gain (loss) on disposition by partnership of PFIC
shares
(h) Partner’s share of
amount of cash and
FMV of property distributed by PFIC during the current tax
year (if applicable)
(n) Partner’s share of partnership’s tax basis in PFIC shares on dates of disposition (including
partner-specific
adjustments)
(k) Partner’s share of total distributions from
PFIC in preceding
3 tax years
(l) Dates PFIC shares disposed of
during tax year
(if applicable)
(m) Partner’s share of
amount realized by
partnership on disposition of PFIC
shares
(i) Dates of distribution
(j) Partner’s share of total creditable foreign
taxes attributable to distribution by PFIC
Schedule K-3 (Form 8865) 2025
Schedule K-3 (Form 8865) 2025 Page 15
Name of partnership: EIN (if any): Reference ID number (see instr.):
Name of partner: SSN or TIN: Part VIII Partner’s Information for Base Erosion and Anti-Abuse Tax (Section 59A) Section 1—Applicable Taxpayer (see instructions)
(b) Total ECI gross Description (a) Total
receipts
1 Gross receipts for section 59A(e) . . . . . . . . . . . . . . . . . . . . . . 2 Gross receipts for the first preceding year . . . . . . . . . . . . . . . . . . . . 3 Gross receipts for the second preceding year . . . . . . . . . . . . . . . . . . 4 Gross receipts for the third preceding year . . . . . . . . . . . . . . . . . . .
5 Amounts included in the denominator of the base erosion percentage as described in Regulations section 1.59A-2(e)(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) Total non-ECI gross
receipts
Section 2—Base Erosion Payments and Base Erosion Tax Benefits (see instructions)
| Description | **(a)**Total | **(b)**Total base erosion payments |
**(c)**Total base erosion tax benefits |
|---|---|---|---|
| 6 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . |
|||
| 7 Cost sharing transaction payments . . . . . . . . . . . . . . . . . . . . . |
|||
| 8 Purchase or creations of property rights for intangibles (patents, trademarks, etc.) . . . . . . . . |
|||
| 9 Rents, royalties, and license fees . . . . . . . . . . . . . . . . . . . . . . |
|||
| 10a Compensation/ . . . . . . . **b ** Compensation/ . . . . . . . . . |
|||
| 10a Compensation/ . . . . . . . **b ** Compensation/ . . . . . . . . . |
|||
| 11 Interest expense . . . . . . . . . . . . . . . . . . . . . . . . . . . |
|||
| 12 Payments for the purchase of tangible personal property . . . . . . . . . . . . . . . |
|||
| 13 Premiums and/ sections 59A(d)(3) and 59A(c)(2)(A)(iii) . . . . . . . . . . . . . . . . . . . . . |
|||
| 14a Nonqualified derivative payments . . . . . . . . . . . . . . . . . . . . . . **b ** Qualified derivative payments excepted by section 59A(h) . . . . . . . . . . . . . . . |
|||
| 14a Nonqualified derivative payments . . . . . . . . . . . . . . . . . . . . . . **b ** Qualified derivative payments excepted by section 59A(h) . . . . . . . . . . . . . . . |
|||
| 15 Payments reducing gross receipts made to surrogate foreign corporation . . . . . . . . . . |
|||
| 16 Other payments—specify: |
|||
| 17 Base erosion tax benefits related to payments reported on lines 6 through 16, on which tax is imposed by section 871, 881, or 884(f), with respect to which tax has been withheld under section 1441 or 1442 at the 30% statutory withholding tax rate or subject to tax under Regulations section 1.884-4(a)(2)(ii) at the 30% statutory rate (see instructions) . . . . . . . . . . . . . . . . . . . . . . . |
|||
| 18 Portion of base erosion tax benefits reported on lines 6 through 16, on which tax is imposed by section 871 or 881, with respect to which tax has been withheld under section 1441 or 1442 at reduced withholding rate pursuant to income tax treaty. Multiply ratio of percentage withheld divided by 30% (0.30) times tax benefit. See instructions . . . . . . . . . . . . . . . . . . . . . . |
|||
| 19 Total base erosion tax benefits (subtract the sum of lines 17 and 18 from the sum of lines 7 through 16) . |
|||
| 20 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . |
|||
| 21 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . |
|||
| 22 Reserved for future use . . . . . . . . . . . . . . . . . . . . . . . . . |
Schedule K-3 (Form 8865) 2025