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

X is used to provide information for the partner to figure its tax liability for income effectively connected with a U.S. trade or business (ECI) or with respect to fixed, determinable, annual, or periodical (FDAP) income. Partners will use the information to figure and report any U.S. tax liability on Form 1040-NR, U.S. Nonresident Alien Income Tax Return; and Form 1120-F, U.S. Income Tax Return of a Foreign Corporation; or other applicable forms.