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

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

Part VII is used to provide information needed by partners to complete Form 8621, Information Return by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and to provide partners with information to determine income inclusions with respect to the passive foreign investment company (PFIC).

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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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