Federal housing law
2025 Inst 1065 (Schedule K-3) (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 13 chapters · 31 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Partner’s Instructions for Schedule K-3 (Form 1065)
- Part I. Part I is used to determine any international tax items
- Part II. Part II is used to determine your distributive share of
- Part III. Part III is used to determine the allocation and
- Part V. Part V is used, along with other information known to
- Part VI. Part VI is used to determine your income inclusions
- Part VII. Part VII is used to complete Form 8621, Information
- Part VIII. Part VIII is used to determine your deemed paid
- Part IX. Part IX is used to figure the BEAT. Corporate partners
- Part X. Part X is used to provide information to a foreign
- Part XI. Certain partners that have entered into section
- Part XII. Partners of QDD partnerships may use this
▸Part XIII. Use this information as follows.
Overview▸Specific Instructions
Overview- Part I. Partner’s Share of Partnership’s Other Current Year International Information
- Part II. Foreign Tax Credit Limitation
- Part III. Other Information for Preparation of Form 1116 or 1118
- Part IV. Information on Partner’s Section 250 Deduction With Respect to Foreign-Derived Intang…
- Part V. Distributions From Foreign Corporations to Partnership
- Part VI. Information on Partner’s Section 951(a)(1) and Section 951A Inclusions
- Part VII. Information Regarding Passive Foreign Investment Companies (PFICs)
- Part VIII. Partner’s Interest in Foreign Corporation Income (Section 960)
- Part IX. Partner’s Information for Base Erosion and Anti-Abuse Tax (Section 59A)
- Part X. Foreign Partner’s Character and Source of Income and Deductions
- Part XI. Section 871(m) Covered Partnerships
- Part XII. Section 871(m) Tax Liability of a Qualified Derivatives Dealer (QDD)
- Part XIII. Foreign Partner’s Distributive Share of Deemed Sale Items on Transfer of Partnershi…