Part I. Used to determine any international tax items not

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 · 2026-10-03 edition · updated 2026-10-04 · United States

reported elsewhere on Schedule K-3 (Form 1120-S).

Instructions for Schedule K-3 (Form 1120-S) (2025) Catalog Number 74752V Oct 15, 2025 Department of the Treasury Internal Revenue Service www.irs.gov

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▸Contents — 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

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

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