Part XIII. Use this information as follows.
Specific Instructions
2025 Inst 1065 (Schedule K-3) (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States
In this part
- 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…
- 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…
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