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Part IV of Schedule K-2 (and Part IV of Schedule K-3).

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

Part IV is used to report the information necessary for the partner to determine its section 250 deduction with respect to FDII. Partners will use the information to claim and figure a section 250 deduction with respect to FDII on Form 8993, Section 250 Deduction for Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI).

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

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