Part I of Schedule K-2 (and Part I of Schedule K-3). Used
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
to report international tax items not reported elsewhere on Schedule K-2 or K-3.
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