Part VI. Used to complete Form 8621, Information Return

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

by a Shareholder of a Passive Foreign Investment Company or Qualified Electing Fund, and to provide information required to determine your inclusion with respect to the passive foreign investment company (PFIC).

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-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

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.