Skip to content
ChatProjectCodes

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

Purpose of Schedules K-2 and K-3

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

Schedule K-2 is an extension of Form 1120-S, Schedule K, and is used to report items of international tax relevance from the operation of an S corporation.

Schedule K-3 is an extension of Schedule K-1 (Form 1120-S) and is generally used to report to shareholders their shares of the items reported on Schedule K-2. Shareholders must include the information reported on Schedule K-3 on their tax or information returns.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸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

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.