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2025›Partnership Instructions for Schedules K-2 and K-3 (Form 1065)

General Instructions

2025 Inst 1065 (Schedule K-2 & K-3) (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

The Instructions for Form 1065 and Instructions for Schedule K-1 (Form 1065) generally apply to Schedules K-2 and K-3. These instructions provide additional information needed to complete Schedules K-2 and K-3 for tax year 2025. These instructions apply to both the Schedules K-2 and K-3, unless otherwise noted.

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▸Contents — 2025 Inst 1065 (Schedule K-2 & K-3) (PDF)

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