Federal housing law
Instruction 8865 (Schedule K-2 & K-3) — Instructions for Schedules K-2 and K-3 (Form 8865), Partners' Distributive Share Items - International and Partner'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
- 10 chapters · 31 sections
- Jurisdiction
- United States
Contents
▸2025
Overview▸Instructions for Schedules K-2 and K-3 (Form 8865)
- Part VI of Schedules K-2 and K-3. Used to provide
- Part VII of Schedules K-2 and K-3. Used to provide
- Part VIII of Schedules K-2 and K-3. Used to provide
- Part I of Schedules K-2 and K-3. Used to report
- Part II of Schedules K-2 and K-3. Used to figure the
- Part III of Schedules K-2 and K-3. Used to report
- Part IV of Schedules K-2 and K-3. Used to report the
▸Part V of Schedules K-2 and K-3. Used to report
Overview▸Notice 2023-80 clarified that with respect to foreign taxes paid
Overview- Section 1. Lines 1 Through 24. Total Gross Income
- Section 2. Lines 25 Through 54. Total Deductions
- Section 1. R&E Expenses Apportionment Factors
- Section 2. Interest Expense Apportionment
- Section 3. Foreign-Derived Intangible Income
- Section 4. Foreign Taxes
- Section 5. Other Tax Information
- Section 1. Information To Determine Deduction
- Section 2. Information To Determine
- Section 3. Other Information for Preparation of
- Section 1. General Information
- Section 2. Additional Information on PFIC or
- Section 1. Applicable Taxpayer
- Section 2. Base Erosion Payments and Base
- Part III. Other Information for