Federal housing law
Instruction 1120-S (Schedule K-3) — Shareholder's Instructions for Schedule K-3 (Form 1120-S), Shareholder's Share of Income, Deductions, Credits, etc. - International
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 7 chapters · 18 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Shareholder’s Instructions for Schedule K-3 (Form 1120-S)
Overview- Future Developments
▸General Instructions
- Part II. Used to determine your share of S corporation
- Part IV. Used in combination with other information known
- Part V. Used to determine your income inclusions under
- Part I. Used to determine any international tax items not
- Part VI. Used to complete Form 8621, Information Return
▸Part VII. Used to determine your deemed paid taxes on
Overview▸Specific Instructions
Overview- Part I. Shareholder’s Share of Corporation’s Other Current Year International Information
- Part II. Foreign Tax Credit Limitation
- Part III. Other Information for Preparation of Form 1116
- Part IV. Distributions From Foreign Corporations to S Corporation
- Part V. Information on Shareholder’s Section 951(a)(1) and Section 951A Inclusions
- Part VI. Information Regarding Passive Foreign Investment Companies (PFICs)
- Part VII. Shareholder’s Share of S Corporation’s Interest in Foreign Corporation Income (Secti…