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

When and Where To File

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

Attach Schedules K-2 and K-3 to your Form 1120-S and file both by the due date (including extensions) for that return.

Provide Schedule K-3 to your shareholders according to the timeline for providing the Schedule K-1. See the Instructions for Form 1120-S.

See the Instructions for Form 1120-S for requirements with respect to recordkeeping.

Shareholders will report the dividends and foreign currency gain or loss on Form 1040.

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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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