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

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

Part VI is used to provide information the partner needs to determine any inclusions under sections 951(a)(1) and 951A. Partners will use the information to complete Form 8992, U.S. Shareholder Calculation of Global Intangible Low-Taxed Income (GILTI), and Forms 1040 and 1120 for subpart F income inclusions, section 951(a)(1)(B) inclusions, and section 951A inclusions.

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

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