Schedule A-3. Affiliation Schedule

All filers must complete Schedule A-3. List on Schedule A-3 all partnerships (foreign or domestic) in which the foreign partnership owned a direct interest, or a 10% indirect interest (under the rules of sections 267(c)(1) and (5)) during the partnership tax year listed at the top of page 1 of Form 8865.

Category 1 filers. Only Category 1 filers must complete the “Total ordinary income or loss” column. In that column, report the foreign partnership’s share of ordinary income (even if not received) or loss from partnerships in which the foreign partnership owns a direct interest. The total amount of ordinary income or loss from each partnership must also be included on Schedule B, line 4.