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2025›S Corporation Instructions for Schedules K-2 and K-3 (Form 1120-S)

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Instruction 1120-S (Schedule K-2 & K-3) — S Corporation Instructions for Schedules K-2 and K-3 (Form 1120-S), Shareholders' Pro Rata Share Items - International and Shareholder's Share of Income, Deductions, Credits, etc. - International · 2026-10-03 edition · updated 2026-10-04 · United States

For the latest information about developments related to Schedule K-2 (Form 1120-S) and Schedule K-3 (Form 1120-S), and their instructions, such as legislation enacted after they were published, go to IRS.gov/Form1120S .

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▸Contents — Instruction 1120-S (Schedule K-2 & K-3) — S Corporation Instructions for Schedules K-2 and K-3 (Form 1120-S), Shareholders' Pro Rata Share Items - International and Shareholder's Share of Income, Deductions, Credits, etc. - International
Instruction 1120-S (Schedule K-2 & K-3) — S Corporation Instructions for Schedules K-2 and K-3 (Form 1120-S), Shareholders' Pro Rata Share Items - International and Shareholder's Share of Income, Deductions, Credits, etc. - International

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